Essay - Tm Abstract the Recent Slew of Accounting Scandals Including Enron...

TM

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The recent slew of accounting scandals including Enron can be attributed to a loss of moral reasoning and professional ***** judgment. As with any profession, accountants should be held to rigorous moral st*****ards of conduct. Accounting advice and decisions are taken seriously by the companies they serve and therefore those decisions should ***** made with as sound ***** just a ***** re*****soning as possible. Higher education is the primary means by which ***** formulate their pr*****essional ethical codes of conduct and therefore ethics should be a fund*****mental feature of the professional accounting training curriculum. However, students in ***** programs score lower than *****ir counterparts in other professional courses on moral aptitude tests such as the Ethical Dilemma Instrument (EDI).

***** Transcendaental Meditation (TM) method is proposed as a ***** ***** te*****ch ***** reasoning to accounting students without requiring ***** change in course curricular content. Students in Ch*****a will be taught the TM procedure, which requires a twenty-minute medit*****tion twice per day. It is hypothesized that regular ***** practice will bolster ethical decision-making and ethical reasoning, especially as those skills relate ***** the accounting profession. Moreover, TM should have a measurable effect on *****sonal value systems, measured by the Rokeach Value Survey (RVS). Moral judgment will be ***** by ***** Define Issue Test (DIT) and the Socialmoral Refection Measurement- Short Form.

If, as *****, ***** creates a me*****ur*****ble effect on personal value systems ***** moral judgment in the population sample of account*****g *****, then this research has pr*****ound implications for the ***** including the following. First, the effects of TM would improve the caliber of ***** and therefore improve the reputation of the accounting profession. Second, educators could incorporate ***** discourse into accounting school curriculum and/or ***** TM practice to accomplish ***** same goals. ***** is believed that an *****ment in ***** and ethical judgment will have a positive impact on the accounting ***** and ***** the clients it