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1 Taxing Times: An Taxing Times: An Educational Intervention Educational Intervention to Enhance Moral to Enhance Moral Reasoning in Tax Reasoning in Tax EDiNEB Annual Conference 2013 Milton Keynes June 5 th -7th Dr. Elaine Doyle University of Limerick
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Page 1: 1 Taxing Times: An Educational Intervention to Enhance Moral Reasoning in Tax Taxing Times: An Educational Intervention to Enhance Moral Reasoning in Tax.

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Taxing Times: An Educational Taxing Times: An Educational Intervention to Enhance Moral Intervention to Enhance Moral

Reasoning in TaxReasoning in Tax EDiNEB Annual Conference 2013

Milton Keynes June 5th-7th

Taxing Times: An Educational Taxing Times: An Educational Intervention to Enhance Moral Intervention to Enhance Moral

Reasoning in TaxReasoning in Tax EDiNEB Annual Conference 2013

Milton Keynes June 5th-7th

Dr. Elaine DoyleUniversity of Limerick

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LiteratureLiterature

MethodologyMethodology

ResultsResults ConclusionsConclusions

In In summary…summary…

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Tax Practitioners and EthicsTax Practitioners and EthicsTax Practitioners and EthicsTax Practitioners and Ethics OECD Report

Tax avoidance and ‘unacceptable’ tax planning

Growing concern regarding the ethical behaviour of tax practitioners

Recognition of an ethical dimension to tax in literature and beyond

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Cognitive moral development (CMD)Cognitive moral development (CMD)Cognitive moral development (CMD)Cognitive moral development (CMD) Before reaching a decision about Before reaching a decision about

how to behave ethically in specific how to behave ethically in specific situations, ethical or moral situations, ethical or moral reasoning takes place at a reasoning takes place at a cognitive levelcognitive level

The psychology of moral The psychology of moral reasoning aims to understand reasoning aims to understand thought processes about moral thought processes about moral dilemmas, i.e., the state of mind of dilemmas, i.e., the state of mind of the decision maker and the the decision maker and the processes individuals use in processes individuals use in approaching dilemmasapproaching dilemmas

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Kohlberg’s 6 stage model of moral development Kohlberg’s 6 stage model of moral development (1973)(1973)

Pre-conventional: Pre-conventional: focuses on the focuses on the individualindividual

Conventional: Conventional: focuses on the group focuses on the group and relationshipsand relationships

Post-conventional: Post-conventional: focuses on the inner focuses on the inner self and personally self and personally held principlesheld principles

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Moral reasoning assessmentMoral reasoning assessmentMoral reasoning assessmentMoral reasoning assessment

Rest and the Defining Issues Test (DIT)Rest and the Defining Issues Test (DIT) The P scoreThe P score

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Education and Moral ReasoningEducation and Moral ReasoningEducation and Moral ReasoningEducation and Moral Reasoning Prior research has shown that education Prior research has shown that education

enhances moral reasoning development (30-enhances moral reasoning development (30-50%) (Bebeau & Thoma, 2003)50%) (Bebeau & Thoma, 2003)

““prods students to re-examine their thoughts prods students to re-examine their thoughts about the moral basis of society and to value about the moral basis of society and to value post-conventional reasoning more and morepost-conventional reasoning more and more” ” (Rest 1999)(Rest 1999)

Moral reasoning can be enhanced through Moral reasoning can be enhanced through certain forms of instruction, labelled certain forms of instruction, labelled intervention studies (Rest, 1986)intervention studies (Rest, 1986)

Many studies suggest a deficiency in the Many studies suggest a deficiency in the CMD of accounting students and CMD of accounting students and accountants!accountants!

Context important (Doyle et al., 2012)Context important (Doyle et al., 2012)

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Research ObjectiveResearch Objective

To design an effective tax context-specific ethical intervention and to test its effectiveness in enhancing cognitive moral development using an instrument designed to capture moral reasoning in a tax domain as well as in the broad social domain typically examined

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Research MethodsResearch Methods

1. Development of an educational intervention

2. Metrics for measuring effectiveness (pre and post intervention / DIT & TPDIT)

3. Students’ perceptions of salient issues

4. Focus group with students

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Intervention – On-LineIntervention – On-Line

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FindingsFindingsFindingsFindings

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Moral Reasoning ScoresMoral Reasoning ScoresMoral Reasoning ScoresMoral Reasoning Scores

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Moral Reasoning ScoresMoral Reasoning ScoresMoral Reasoning ScoresMoral Reasoning Scores

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ConclusionsConclusionsConclusionsConclusions Place for ethics in business?Place for ethics in business? Compliance with the lawCompliance with the law Career reasons to be ethicalCareer reasons to be ethical Low level moral reasoningLow level moral reasoning Powerlessness in face of Powerlessness in face of

organisational hierarchyorganisational hierarchy We need to do more as educators to We need to do more as educators to

arm students with tools they needarm students with tools they need Intervention effective per focus Intervention effective per focus

group findingsgroup findings Whole programme approach Whole programme approach

necessarynecessary Importance of contextImportance of context Improving the interventionImproving the intervention

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Questions and feedback?Questions and feedback?Questions and feedback?Questions and feedback?


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