Experiential learning in accounting education: court hearing

Abstract

This thesis focuses on accounting ethics education, specifically exploring the methods of ethical intervention and the impact of ethics courses and field trips on the ethical sensitivity of accounting students in China.

The first essay, "Analyzing the impact of a standalone ethics course on the ethical sensitivity of accounting students in China," explores the efficacy of a standalone ethics course in enhancing the ethical sensitivity of accounting students in China, an area of inquiry dominated on students in western universities. Using a mixed-methods approach, this study combines quantitative assessments using the Multidimensional Ethics Scale (MES) and qualitative interviews. The study examines changes in ethical sensitivity among students enrolled in a standalone ethics course. Unexpectedly, participation in the course did not significantly improve students’ test scores on ethical sensitivity. The interviews with students suggest that enhancements in ethical sensitivity are challenged when teaching a western curriculum to Chinese students. The study emphasizes the need for tailored ethical frameworks to improve ethics education for Chinese accounting students.

The second essay, "Seeing is believing: The impact of attending a court hearing on the ethical sensitivity of accounting students in China," investigates the influence of a court hearings on the ethical sensitivity of Chinese accounting students in China. Employing the MES and tailored surveys, the research measures changes in ethical judgment and intent. The results indicate that attending a court hearing significantly increases students’ ethical sensitivity, improving their cognitive structures through the development of empathetic concern in the process of experiential learning. This research confirms the effectiveness of special field trips in ethical education, suggesting their potential to enhance accounting students’ ethical development significantly.

The third essay, "Experiential learning in accounting education: Court hearing," explores the learning outcomes for accounting students attending a court hearing involving accounting- related fraud. Emphasizing the Experiential Learning Model and Wilson’s Stimulus Model, the study assesses students’ cognitive, affective, and behavioral responses. The research aims to bridge academic instruction and practical application, highlighting field trips as a balanced experiential learning approach. The findings demonstrate the effectiveness of court hearings in enhancing accounting education by addressing real-world complexities that traditional simulations fail to capture.

In conclusion, this thesis provides empirical evidence supporting the integration of experiential learning methods in accounting ethics education. It highlights the importance of culturally relevant ethical frameworks and the potential of field trips to profoundly influence ethical sensitivity and professional development in accounting students.

Date of Award	17 Mar 2025
Original language	English
Awarding Institution	University of Nottingham
Supervisor	Wei Huang (Supervisor), Xuedan Tao (Supervisor) & Steven Dellaportas (Supervisor)