Moral Education Integrated Accounting Curriculum Through TAM Framework
DOI:
https://doi.org/10.61360/BoniCETR262020840906Keywords:
principles of accounting, integration of moral education, professional ethics, case study, TAM frameworkAbstract
This study redesigned the Principles of Accounting course to bring ethical questions into the same lessons as accounting rules. We describe the design as a Theory-Application-Morality (TAM) framework. Its Target Layer sets outcomes for accounting knowledge, practical ability, and ethical judgment. The Implementation Layer puts those outcomes into case discussions and classroom tasks, where students explain an accounting treatment and consider the responsibilities involved. Teachers, course materials, digital resources, and industry partners form the Support Layer. Students prepare a case before class, work through it in class, and receive feedback afterward. In the first semester, students and teaching supervisors responded favorably. Their feedback describes how the course was received; it cannot establish a change in ethical judgment or conduct. Future evaluation should apply explicit criteria, compare outcomes, and follow students over time.
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Copyright (c) 2026 Yang Li *, Mingmin Zhu, Linyun Deng, Ke Huang
This work is licensed under a Creative Commons Attribution 4.0 International License.
