Moral reasoning, educational interventions, tax ethics, defining issues test
This paper outlines the development and
implementation of an on-line educational intervention designed to enhance moral
reasoning in higher level tax students. Before
decisions are made about how to behave ethically, cognitive moral reasoning
takes place. The importance of education
in developing morally sensitive individuals who use principled moral reasoning
has been widely acknowledged. The
literature contends that moral reasoning might be enhanced through certain
forms of intervention studies. An on-line
educational intervention designed to enhance moral reasoning in tax was
developed and empirically tested for effectiveness through the use of a pre-
and post-test and focus group feedback gathered from students. Students’ contributions to ethical
discussions were analysed to determine their perceptions of salient issues
concerning ethics in tax. This paper
will inform future educators and researchers designing effective ethics
interventions.