Accounting students’ perceptions of the effectiveness of role-plays in facilitating ethics education

This study investigates accounting students’ perceptions of the effectiveness of role-plays in facilitating ethics education and preparing them for ethical dilemmas in the workplace. Two role-plays were designed to simulate technical and ethical issues that accountants could face. The study took place at a South African university. Thirty senior accounting students participated in 10 role-plays. Perceptions of the role-plays’ effectiveness were obtained through surveys and focus group discussions. All participants provided informed written consent prior to the commencement of the study. Students perceived that the role-plays enhanced their awareness and understanding of ethical dilemmas and helped them prepare for these. Role-plays were perceived to enhance students’ understanding of technical knowledge and the development of other professional skills, such as critical thinking, listening, questioning, dealing with complexity, conflict resolution, and professional behaviour. Students requested that role-plays be incorporated into university courses as a teaching method. This study found that students perceived role-plays as a valuable teaching method for facilitating ethics education and developing other professional skills in accounting students. Two role-play scripts are a further contribution. This manuscript is original and has not been published before in its current, or a similar, form.