Content area
Abstract
Five important issues relating to the evaluation of ethics education in accounting are explored: 1. reasons for evaluating accounting ethics education, 2. goal setting as a prerequisite to evaluating the outcomes of accounting ethics education, 3. possible broad levels of outcomes of accounting ethics education that can be evaluated, 4. matters relating to accounting ethics education that are in need of evaluation, and 5. possible techniques for measuring outcomes of accounting ethics education. Efforts should be made to reach some kind of consensus about what the goals of ethics education in accounting should be. Such an effort might be made through the American Accounting Association. Once a set of goals was recommended, accounting programs could adopt, modify, or establish others in developing their own efforts in relation to ethics education. As for the development of techniques for evaluating the outcomes of accounting ethics education, initial reliance should be on the more familiar evaluation techniques, such as tests, papers, and student evaluation.