Reflective Ethical Decision: A model for ethics in accounting education


  • Sandria S Stephenson Kennesaw State University


This conceptual paper describes a Reflective Ethical Decision Model (REDM), which uses the underpinnings of philosophical humanism in collaboration with self-directed learning to help students determine and design their own personal model construct of ethical values. This model analyzes the necessary ingredients for applying ethics in accounting and business education and offers a hands-on pedagogical approach to the ethics curriculum. It is an illustration that students can use to reflect on personal orientations to ethical behavior and lifelong values. The rationale for proffering such an approach is the notion that the “operational orientations†that guide human behavior are not fully developed until early adulthood. This concept is also applicable in professional training and development as a move towards improving ethical decision-making constructs in organizations. The idea is to evoke the personal ethics each of us has, not to promote more avenues to extend the fallacy surrounding “business ethics.†The designer and author hopes this model concept will encourage future research about ethical decision-making as a result of any critique that may arise from this endeavor. Key words: Ethics, philosophy, self-directed learning, reflective decision model

Author Biography

  • Sandria S Stephenson, Kennesaw State University
    Dr. Sandria S. Stephenson, CPA is an Assistant Professor of Accounting in the School of Accountancy at Kennesaw State University, Kennesaw GA.







How to Cite

Reflective Ethical Decision: A model for ethics in accounting education. (2017). The Accounting Educators’ Journal, 26.