The DOI matches its Crossref record; 24 of the 24 references it cites were found in a registry or an index.
Teaching strategies in accounting ethics: a students’ assessment of preferred teaching styles
Open accessAbstract
Accounting ethics training is pivotal for future accountants; hence, the rationale for its inclusion in the curriculum of accounting undergraduates. Different teaching methods which may either be passive or active are adopted in teaching accounting ethics. Students are not usually required to assess the most effective teaching methods that help them make better ethical decisions. This study assesses the students’ preferences of teaching methods that aid their ethical decision-making process. The opinions of a cohort comprising 245 accounting undergraduates enrolled in an accounting ethics class were examined after being taught an accounting ethics module using both active and passive teaching strategies. The students were required to rank their preferences of the various teaching methods adopted during the ethics instruction. The results revealed that active teaching strategies ranked better which implies that the students preferred the active teaching strategies to the passive ones. Educators should, therefore, ensure that active learning strategies are adopted in teaching ethics because they provide the best medium for communicating ethical instructions and enhancing ethical decision-making.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
The source backs part of the claim, not all of it — or backs it for a different population, condition or comparison.
In the citing paper
“EMS teachers can use this method, for instance, when teaching learners financial literacy as part of accounting, since it is a difficult concept for learners but when they do accountancy transactions together and assist one another in the group, the learning process is facilitated (Okougbo et al., 2021).”
From Exploration of curriculum changes in the learning and teaching methods of economic and management sciences (2025) · cites this paper as Okougbo et al. (2021)
Experimental — accuracy not yet measuredIn the citing paper
“Okougbo et al. (2021) reported that most teachers in South Africa do not use this method because they are not well trained.”
From Exploration of curriculum changes in the learning and teaching methods of economic and management sciences (2025) · cites this paper as Okougbo et al. (2021)
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Designing and Delivering Business Ethics Teaching and Learning
Sims, R. R., & Felton, E. L. (2006) · Journal of Business Ethics · doi:10.1007/s10551-005-3562-1 · Cited by 207
Bok, D. C. (1976) · Change: The Magazine of Higher Learning · doi:10.1080/00091383.1976.10568973 · Cited by 192
Improving the quality of accounting students' learning through action-oriented learning tasks
Adler, R. W., & Milne, M. J. (1997) · Accounting Education · doi:10.1080/096392897331442 · Cited by 154
Teaching Business Ethics: Targeted Outputs
Felton, E. L., & Sims, R. R. (2005) · Journal of Business Ethics · doi:10.1007/s10551-004-8206-3 · Cited by 153
Using Live Cases to Teach Ethics
McWilliams, V. B., & Nahavandi, A. (2006) · Journal of Business Ethics · doi:10.1007/s10551-006-9035-3 · Cited by 120
A Case Example: Integrating Ethics into the Academic Business Curriculum
Mcdonald, G. M. (2004) · Journal of Business Ethics · doi:10.1007/s10551-004-1826-9 · Cited by 114
Importance of and approaches to incorporating ethics into the accounting classroom
Kerr, D. S., & Smith, M. (1995) · Journal of Business Ethics · doi:10.1007/bf00872114 · Cited by 107
Ethics in accounting education: What is really being done
McNair, F. M., & Milam, E. E. (1993) · Journal of Business Ethics · doi:10.1007/bf00881312 · Cited by 85
Hollow Men and Women at the Helm … Hollow Accounting Ethics?
Waddock, S. A. (2005) · Issues in Accounting Education · doi:10.2308/iace.2005.20.2.145 · Cited by 82
Improving Ethics Education in Accounting: Lessons from Medicine and Law
Liu, C., Yao, L. J., & Hu, N. (2012) · Issues in Accounting Education · doi:10.2308/iace-50150 · Cited by 77
Research works printed but not linked: 7
- Lang, S. S. (2007). Teaching Ethics- an ongoing challenge. The Accounting Educator, XVI(1), 20–21.
- Langenderfer, H. Q., & Rockness, J. (1989). Integrating ethics into the accounting curriculum. Issues in Accounting Education, 4(1), 58–69. · doi:10.2308/iae-5321093
- Manalo, M. V., & Del Rosario, R. V. (2013). Teaching strategies for business ethics courses in the undergraduate accountancy curriculum. DLSU Business and Economics Review, 22(2), 82–94. · doi:10.59588/2243-786x.1599
- Okougbo, P. O., Okoh, B. N., Efobi, U. R., & Nwobu, O. (2014). Ethical behaviour of accounting students: A study of six private universities in Ogun State, Nigeria. In Vision 2020: Sustainable Growth, Economic Development, and Global Competitiveness - Proceedings of the 23rd International Business Information Management Association Conference, IBIMA 2014 (Vol. 1). http://eprints.covenantuniversity.edu.ng/id/eprint/6352
- 10.19030/ctms.v1i3.5237 · doi:10.19030/ctms.v1i3.5237
- Uwuigbe, O. R., & Ovia, E. (2011). Ethics and accounting education in Nigeria: A study of selected universities. Indian Journal of Commerce and Management Studies, 1(1), 23–27. http://eprints.covenantuniversity.edu.ng/id/eprint/2579
- Williams, J., & Elson, R. J. (2010). Improving ethical education in the accounting program: A conceptual course. Academy of Educational Leadership Journal,14(4), 107.
Cited by
Mathebula, D., Nkondo, L. G., Dlamini, N. P., & Khumalo, P. N. (2025) · Journal of Education · doi:10.17159/2520-9868/i97a08 · Cited by 2
Metadata
- Authors
- Okougbo, P. O., & Okike, E. N.
- Affiliations
- Covenant University (NG)
- Academy for Excellence in Education (AFEXED)
- Corresponding author
- Okougbo, Peace O.
- ORCID
- Okougbo, Peace O.
- Venue
- Cogent Social Sciences
- Publisher
- Informa UK Limited
- Published
- 2021-01-01
- Volume
- 7
- Issue
- 1
- ISSN
- 2331-1886 (ISSN-L)
- OpenAlex
- W3179803334
- Cited by
- 18
- References
- 24
- Citations by year
- 2026: 2 · 2025: 3 · 2024: 5 · 2023: 5 · 2022: 3
- FWCI
- 4.87
- Type
- journal article
- Language
- en
- Open access
- gold
- doi.org
- Licence
- cc-by
- creativecommons.org/licenses/by/4.0/ (vor)
- doi.org/10.1080/policies-text-data-mining (tdm)
- Locations
- Cogent Social Sciences (publishedVersion, cc-by)
- DOAJ (DOAJ: Directory of Open Access Journals) (submittedVersion, cc-by-sa)
- Funders
- research
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Education and Careers
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Ethics in Business and Education
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
- Keywords
- accounting ethics education, teaching methods, active learning, student preferences, ethical decision-making, accounting students, accounting curriculum
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Teaching strategies in accounting ethics: a students’ assessment of preferred teaching styles. https://app.cochat.ai/papers/10.1080/23311886.2021.1950306
- The paper
- Okougbo, P. O., & Okike, E. N. (2021). Teaching strategies in accounting ethics: a students’ assessment of preferred teaching styles. Cogent Social Sciences. https://doi.org/10.1080/23311886.2021.1950306
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
