Preparing first-year students in higher education for ethical decision making : identifying and understanding personal values in a South African Ubuntu context

Abstract

ORIENTATION AND PURPOSE : Globally, business scandals and corruption are not new phenomena. Curriculum developers and professional bodies have re-visited the teaching of ethics in higher education, owing to repeated calls from the business world to increase the awareness of ethical behaviour. This study is a first large and across-university study at six universities in South Africa. The purpose of the study was to determine the personal values of students in their first year of study, that guide their ethical and professional behaviour, using an action-oriented teaching approach. METHODOLOGY : The research method was quantitative, where a lecture exercise and online questionnaire were used to determine students’ individual personal values. The sampling frame includes first-year accounting students (N=4120) at six South African universities, registered for accounting degrees. FINDINGS : The main findings indicated that, of the 51 value items, students selected their top ten values as family, authenticity, hardworking, integrity, balance, caring, economic security, faithfulness, successful and purpose. From the results, “family” was considered the most important value, which indicates a strong Ubuntu orientation. VALUE : The study provides insights and evidence on first-year accounting students’ personal values, that guide their ethical and professional behaviour. Insights into the personal values of students can assist ethics educators in relating these values to the business- and professional values addressed in accounting education. Furthermore, applying an action-oriented teaching approach with an increased focus on Ubuntu, as a moral theory, can contribute to developing students’ ethics competence.