Developing ethical skills with films: A successful experience in auditing

Abstract

This research focuses on the implementation of Content and Language Integrated Learning (CLIL) pedagogy and its impact on students' acquisition of knowledge, particularly the effectiveness of utilizing movies as a tool to enhance the ethical sensitivity of Auditing students. The results of the study provide support for the proposition that education and training can facilitate the development of ethical sensitivity among students. Additionally, the contribution of this paper highlights those real-life situations depicted in movies, which resonate with the students' own context, serve as an effective pedagogical tool in this endeavor. Thus, the study concludes that incorporating CLIL pedagogy with movies can offer valuable opportunities for students to enhance their comprehension of ethical responsibilities of the auditors in particular and the accountants in general. This research sheds light on the potential benefits of incorporating multimedia resources and language learning in higher education. Therefore, the main contribution of the paper is to emphasize the importance of practical, context-based approaches in promoting ethical awareness and sensitivity among future professionals.