Abstract This study reports the results of integrating ethics modules in ace counting classes at two universities. The major findings are that accounting students do revise the manner in which they resolve professional ethical dilemmas after completing ethics modules, but this effect does not "spill over" to ethical dilemmas of a personal nature. The study also found that the relative ease of resolving specific ethical dilemmas is not changed as a result of completing an ethics module.
Hiltebeitel et al. (Sun,) studied this question.