회계윤리교육과 성별이 도덕발달 단계별 수준에 미치는 영향

This study attempts to find out the effects of the accounting ethics education by gender on improving the students’ moral development. We conducted K－DIT with the students of K University where has introduced accounting ethics as a major subject in the department of accounting in order to measure the levels of moral development. And then, we analyzed the test results of the two groups that composed of an experimental group and a control group by gender. As the results, we found out that the effects of accounting ethics education were different depending on the schema of moral reasoning. At the maintaining norms reasoning level, the results showed that female students had higher ratings than male students and the accounting ethics education had also positive impacts on the female students in the classroom. There was an interaction effect between attendance of accounting ethics class and gender. However, at the post－conventional reasoning level, we failed to show an empirical evidence that accounting ethics education would have a beneficent influence on the students in the classroom. The results also showed the negative effects on female students’ moral development in the experimental group. This study still contributes to showing a partial but positive evidence for ethical education effect in the course of accounting at a university.