CHAPTER 4

Giving Voice to Values in Accounting Education

Steven M. Mintz and Roselyn E. Morris

Abstract

Ethics education of accounting students traditionally has focused on the application of reasoning methods to resolve ethical dilemmas but it stops short of providing a way to resolve conflicts when professional and personal values conflict. The Giving Voice to Values (GVV) approach provides a framework to identify the factors and people who might enable a decision maker to speak up when those values conflict and the tools to counteract those who make it more difficult to voice values. Through short cases and role-play experiences, we explain how the GVV approach is used in our accounting classes to help students better understand ways to get ...

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