회계에서 사회구성원의 윤리를 가르칠 수 있는가

This paper investigates the effect of integrated accounting ethics education in the liberal arts curriculum on ethical decision making. Specifically, this study analyzed the effect of accounting ethics education(including vs. excluding), degree of education intervention(direct vs. indirect) and practical case education(including vs. excluding) on ethical decision making. Data were collected using experimental method. The results of this study showed that the including of accounting ethics education showed higher tendency to make ethical decisions than those that did not. In addition, in the case of a group that included accounting ethics education, the tendency to make ethical judgments was relatively higher when the level of intervention was direct. However, statistical significance was not found. Finally, in accounting ethics education, ethical decision making tendency was significantly higher in cases involving major and practice related case education. In particular, both major and practice related case education increased ethical judgment in both direct and indirect interventions. These results confirm the possibility of ethical education through accounting education in the liberal arts curriculum and suggest the effective teaching methods.