STUDENTS ’ MORAL SENSITIVITY SCORES

In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college principles of accounting courses and a sample of college students attending four year university principles of accounting courses were administered a nationally recognized moral sensitivity survey instrument, the Defining Issues Test 2 (DIT2). The survey results were analyzed using a t-test for differences between means. It was found that there was no statistically significant difference in the mean moral sensitivity scores between the two groups. In addition, a t-test for differences between means indicated that there was no significant difference in the mean scores of the community college group compared to the DIT2 norms scores of students across the United States at the community college level students. A third t-test was performed comparing the community college group to the national norms scores of junior level college students who traditionally receive accounting ethics courses if offered in a college curriculum. A final t-test assessed th