Abstract:

This paper describes a video case discussion project based on the IMA’s Statement of Ethical Professional Practice that was administered in a cost accounting class to assess the extent to which students were able to identify and discuss ethical issues raised by the facts of a case scenario. The case was developed by the IMA to advance the continuing education in ethics of financial executives and management accountants. The scenario realistically portrays the kind of pressures faced by management accountants to go along with top management decisions that are driven by self-interest rather than proper accounting. We use a highly structured approach for direct assessment of student learning with pre-established rubrics. Students could choose an executive summary report or a team video to respond to the instructor assignment for the project. Half of the students choose to report their feedback by producing a team video response to the required assignments. Indirect assessment of learning is approximated by a survey of students’ subjective reactions. In general, we conclude IMA’s video Success without Compromise provides an opportunity for students to apply ethics standards in a realistic setting and encourages students to become active participants in the learning experience.

Keywords:

IMA code of ethics, accounting education, video instruction.