Abstract

This study continues prior research examining moral reasoning, using the Defining Issues Test version 2, as a predictor of ethical awareness and ethical intention of sixty-eight accounting students in business situations. It extends current research on moral development examining the relationship between moral reasoning and ethical orientation using a Multidimensional Ethics Scale. ;The results indicate a significant relationship between moral reasoning and ethical awareness in two of the business dilemmas and a significant relationship between moral reasoning and ethical intention in one dilemma. This may indicate that accounting students apply moral reasoning in certain types of situations. This study also finds significant relationships between moral reasoning and ethical orientation. However, the results reveal that moral reasoning is not related to the same moral factor in each dilemma suggesting that the DIT and MES have different bases of measurement and accounting students apply different moral factors in different situations.