Download Enhancing moral reasoning in tax: An educational

Taxing Times: An Educational
Intervention to Enhance Moral
Reasoning in Tax
EDiNEB Annual Conference 2013
Milton Keynes June 5th-7th
Dr. Elaine Doyle
University of Limerick
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In summary…
Methodology
Literature
Results
Conclusions
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Tax Practitioners and Ethics
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OECD Report
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Tax avoidance and
‘unacceptable’ tax planning
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Growing concern regarding
the ethical behaviour of tax
practitioners
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Recognition of an ethical
dimension to tax in literature
and beyond
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Cognitive moral development (CMD)

Before reaching a decision about
how to behave ethically in specific
situations, ethical or moral
reasoning takes place at a
cognitive level
 The psychology of moral
reasoning aims to understand
thought processes about moral
dilemmas, i.e., the state of mind of
the decision maker and the
processes individuals use in
approaching dilemmas
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Kohlberg’s 6 stage model of moral development
(1973)
Pre-conventional:
focuses on the
individual
Conventional:
focuses on the group
and relationships
Post-conventional:
focuses on the inner
self and personally
held principles
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Moral reasoning assessment
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Rest and the Defining Issues Test (DIT)
The P score
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Education and Moral Reasoning

Prior research has shown that education
enhances moral reasoning development (3050%) (Bebeau & Thoma, 2003)
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“prods students to re-examine their thoughts
about the moral basis of society and to value
post-conventional reasoning more and more”
(Rest 1999)

Moral reasoning can be enhanced through
certain forms of instruction, labelled
intervention studies (Rest, 1986)
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Many studies suggest a deficiency in the
CMD of accounting students and
accountants!

Context important (Doyle et al., 2012)
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Research 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 Methods
1.
2.
3.
4.
Development of an
educational intervention
Metrics for measuring
effectiveness (pre and
post intervention / DIT &
TPDIT)
Students’ perceptions of
salient issues
Focus group with
students
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Intervention – On-Line
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Findings
On-line
Discussion
contributions
Pre and post
moral
reasoning
scores
Focus Group
findings
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Benefit
from Tax
Revenue
Culture
General
Views
Legal Rules
Discussions
Personal
responsibility &
Professionalism
Junior
Status
Pleasing
client/boss
Personal
Gains
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Moral Reasoning Scores
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Moral Reasoning Scores
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Benefits
DIT Scores
Focus
Group
Content &
logistics
Suggestions
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Conclusions
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Place for ethics in business?
Compliance with the law
Career reasons to be ethical
Low level moral reasoning
Powerlessness in face of
organisational hierarchy
We need to do more as educators to
arm students with tools they need
Intervention effective per focus
group findings
Whole programme approach
necessary
Importance of context
Improving the intervention
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Questions and feedback?
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