Using Video-Based Instruction To Integrate Ethics Into The Curriculum

Abstract

This paper describes a video case discussion project based on the IMA’s Statement of Ethical Professional Practice that was administered in a cost accounting class to assess the extent to which students were able to identify and discuss ethical issues raised by the facts of a case scenario. The case was developed by the IMA to advance the continuing education in ethics of financial executives and management accountants. The scenario realistically portrays the kind of pressures faced by management accountants to go along with top management decisions that are driven by self-interest rather than proper accounting. We use a highly structured approach for direct assessment of student learning with pre-established rubrics. Indirect assessment of learning is approximated by a survey of students’ subjective reactions. In general, we conclude IMA’s video Success without Compromise provides an opportunity for students to apply ethics standards in a realistic setting and encourages students to become active participants in the learning experience.