Enhancing Moral Development of Undergraduates through Integration of Ethics in Accounting Curriculum: Insights and Implications

Integrating ethical principles into accounting curricula is helpful in fostering moral development in undergraduate students. This study primarily explored relationships between student engagement, curriculum, and moral development. We designed the questionnaire to invest student engagement in ethical learning in the accounting curriculum. Two instruments defining issue test 2 (DIT2) and multiple dimensional scales (MES) were used to assess students’ moral reasoning. The original data collected is deposited in this database.

将伦理原则融入会计课程体系有助于促进本科生道德素养的提升。本研究主要探讨了学生参与度、课程内容与道德发展之间的关系。我们设计问卷以投资学生于会计课程中的伦理学习参与度。本研究采用了定义问题测试2（DIT2）和多元维度量表（MES）两种工具来评估学生的道德推理能力。原始收集的数据已存档于本数据库。