Abstract
This paper reviews the literature on ethics education in accounting and utilizes Thorne’s
1998 Integrated Model of Ethical Decision Making to categorize that literature. The review
reveals a preponderance of work discussing moral development, which consists of sensitivity
and prescriptive reasoning, but a shortage of work addressing virtue, which consists of ethical
motivation and ethical behavior. Because of this deficiency, the authors explore the potential
of exhortation and moral exemplars to increase ethical motivation among accounting students,
faculty, and practitioners.
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