Integrating faith into an accounting ethics class: A project illuminated by Bonhoeffer

Teaching accounting ethics at a faith-based university requires a balance between professional guidance and the special mission of these universities. This paper reimagines the objectives on an undergraduate accounting ethics course and uses them along with insights from integration literature to develop a project of faith integration. The project incorporates the life and selected writings of Dietrich Bonhoeffer. The outline for the project, professor reflections, and student responses are included. In past years, this project has created a dynamic classroom, encouraged faith integration, and been well received by students. This paper contributes to the praxis of faith integration literature through an articulation of creative instruction.

An Experimental Approach to Investigate the Involvement of Cognitive Load in Divergent Thinking

Up to now, support for the idea that a controlled component exists in creative thought has mainly been supported by correlational studies; to further shed light on this issue, we employed an experimental approach. We used four alternate uses tasks that differed in instruction type (“be fluent” vs. “be creative”) and concurrent secondary workload (load vs. no load). A total of 51 participants (39 female) went through all tasks and generated ideas for a total of 16 different objects; their responses were scored in terms of fluency (number of responses generated), creative quality, and flexibility. We did find, as expected, that the be-creative instruction resulted in fewer and more creative ideas, as well as more flexible idea sets, but neither of the expected interaction effects became significant. Specifically, fluency was not affected more strongly by secondary workload in the be-fluent instruction condition than in the be-creative instruction condition. Further, the performance drop evoked by the secondary workload was not stronger in the be-creative instruction condition compared to the be-fluent instruction condition when creative quality or flexibility were examined as dependent variable. Altogether, our results do not confirm that be-creative instructions involve more cognitive load than be-fluent instructions. Nevertheless, the analysis of the serial order effect and additional correlational examinations revealed some promising results. Methodological limitations which may have influenced the results are discussed in light of the inherent suspense between internal and external validity (i.e., most likely the applied self-paced dual-task approach increased external validity, but undermined internal validity) and potentially guide future research.