The evaluation of "outcomes" of accounting ethics education

Abstract

This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133-35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135-37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144-49). The paper concludes with a discussion of the issues under consideration. © 1991 Kluwer Academic Publishers.