This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133-35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135-37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144-49). The paper concludes with a discussion of the issues under consideration.
It is important to evaluate "outcomes" of all aspects of education, l This is true for the education process in colleges and for universities in general and accounting education in particular. 2 Caplan (1980, p. 134) suggests that pressure for such evaluation comes both internally from college and university administrations and externally from public policy makers and outside groups that provide funds to academic programs) Thus, if new or innovative programs are proposed for accounting education, consideration should also be given as to how the results of these new or innovative programs are to be evaluated) Loeb (1988) and Langenderfer and Rockness (1989)