Slew of Accounting Scandals Including Term Paper

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It is hypothesized that regular TM practice will bolster ethical decision-making and ethical reasoning, especially as those skills relate to the accounting profession. Moreover, TM should have a measurable effect on personal value systems, measured by the Rokeach Value Survey (RVS). Moral judgment will be measured by the Define Issue Test (DIT) and the Socialmoral Refection Measurement- Short Form.

If, as hypothesized, TM creates a measurable effect on personal value systems and moral judgment in the population sample of accounting students, then this research has profound implications for the profession including the following.

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First, the effects of TM would improve the caliber of practice and therefore improve the reputation of the accounting profession. Second, educators could incorporate ethical discourse into accounting school curriculum and/or incorporate TM practice to accomplish the same goals. It is believed that an improvement in moral and ethical judgment will have a positive impact on the accounting profession and on the clients it….....

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