“Giving Voice to Values” is a pedagogical method that shifts the focus away from traditional philosophical reasoning to an ethics education approach that emphasizes developing the capacity to express one’s opinions in a way that positively influences others. GVV focuses not on the normative questions of ‘what is the right thing to do?’ but on the behavioral question ‘how do we get the right thing done?’. The use of GVV is motivated by calls to focus on improving actual ethical behavior rather than just ethical decision-making. The purpose of this paper is to explain the components of an Integrated Decision-Making Model that incorporates Rest’s Model of Moral Development with the GVV methodology to create a holistic approach to accounting ethics education. The model is designed to help accounting educators feel more confident using GVV as an ethics integration tool.


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