Future accountants need to realize the value of high ethical standards. The first process of Rest’s (1986) model of moral behavior is the recognition that an ethical situation exists or being morally sensitive. By assigning short cases in the first-year accounting courses at Grace College, this author encourages students to recognize ethical issues, collaborate with another student on the issue, and submit well-written responses to these issues four times during the first year of undergraduate accounting study.

This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.



Roger L. Stichter, DBA, CPA, Grace College


Read Ethical Sensitivity Exercise In First Year Accounting Courses.