ABSTRACT
Accounting ethics scholars have rightly emphasized ethical sensitivity and judgment in research and in the classroom. But even when a person knows the morally right thing to do, the moral courage to act is not automatic. Engaging in conversations and activities that promote wisdom by making students dialogue and test their ideas with one another, as well as broadening the interests they consider in moral decision-making, has the potential to influence the development of the moral courage necessary to be a true accounting professional. The accounting ethics classroom can be uniquely designed as an environment to promote the wisdom that leads to moral courage. This chapter describes a course that is structured to help accounting students develop self-chosen ethical principles and to reinforce students’ moral intentions so that they can take moral action.
