Measuring And Changing The Values Of Accounting Students

Abstract

Although prior research has consistently shown that personal values influence behavior, limited research and curricular activity have been conducted with respect to the role of personal values in accounting.  This purpose of this paper is to propose a methodology that accounting programs can use to measure the personal values of students.  Specifically, we examine the Muser and Orke Typology for measuring personal values.  Using students from a comprehensive, private university in the Midwest, we discuss the administration of the instrument and the evaluation of the results.  The paper concludes with a detailed description of how accounting programs can apply this methodology to change students’ values toward a desired goal.