Peer-to-Peer Implementation of an Action-Oriented Ethics Framework in the Introductory Accounting Sequence

We present a peer-to-peer teaching approach designed to prepare introductory accounting students to address ethical challenges they will face in the workplace. We describe the motivation, processes, and resources used, introduce an effectiveness measure and discuss refinements so that other universities may adopt the innovation.

Upper division Beta Alpha Psi (BAP) accounting honor society members, with faculty guidance, create and deliver workshops in the 200-level introductory accounting sequence using the Giving Voice to Values (GVV) curriculum. GVV provides tools to move from recognition to action when confronted with a values conflict. The BAP members had completed the GVV exercises and casework in their upper division accounting courses. Now as peer coaches, they guide sophomore-level business students through the GVV curriculum to prepare them to act on their values when challenged.

Post-training perceptions express consistent beliefs that the introductory accounting students’ skills and abilities had improved with the training. Additionally, introductory accounting students’ descriptions of how they would address values conflicts based on what they learned in the training reflects development of personalized specific approaches.

GVV provides students with an action-based ethics toolkit to build upon as they move forward academically and professionally. The peer-to-peer innovation builds stronger mentor and mentee ties and introduces the business program’s ethical culture to sophomore-level business students.

The innovation won the 2014 Beta Alpha Psi Ethics Award sponsored by Grant Thornton and reflects the first use of a peer-to-peer approach with GVV in a university setting.