Falacias y dilemas éticos: una experiencia docente aplicada a la auditoría

Resumo

This paper explores the use of scenario-based moral reasoning and ethical argumentation in an asynchronous online discussion as an instructional strategy to promote ethical sensitivity among auditing students. Our learning goals include the emission of judgment by the students and learning through group interaction using a modified application of the Delphi methodology.Our study shows that participation in this activity benefits students mainly by providing new perspectives and points of view, and allowing them to recognize dilemmas and dichotomiesin professional judgment through the arguments of their peers. Furthermore, we identified some of the students’ ethical misconceptions regarding professional ethics and we were ableto deal with these misconceptions in the classroom.The contribution of this paper to the literature is twofold; on the one hand, it describes the capabilities of a creative approach to the cross-curricular teaching of ethics to university students and, on the other, we develop an initial framework of inherent biases,misconceptions about professional ethics and fallacies related whith our students professional future. Although not without limitations, our research also opens up interesting avenues for future research in the field of professional ethics.