INFLUENCING ETHICAL DEVELOPMENT - EXPOSING STUDENTS TO THE AICPA CODEOF CONDUCT

Although the AICPA Code of Professional Conduct emphasizes the importa nce of education in ethics, very little is known about how and when th e Code and the topic of ethics can be presented to enhance the effecti veness of ethics-oriented education. The purpose of this research was to provide preliminary evidence about the ethical development of stude nts prior to, and immediately following, such courses. We found that: (1) accounting students, after taking an auditing course which emphasi zed the AICPA Code, reasoned at higher levels than students who had no t taken the course; (2) there were no differences in moral reasoning l evels when accounting and non-accounting majors were compared prior to an auditing course; and (3) there was a significant relationship betw een the Seniors' levels of ethical development and the choice of an et hical versus unethical action. It was concluded that an auditing cours e emphasizing the ''spirit'' of the Code can have a positive impact on the ethical behavior of some of the future members of the accounting profession.