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ABSTRACTThe current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.

"The Camberwell Assessment of Need Forensic Version (CANFOR) is an individual needs assessment scale designed to identify to needs of people with mental health concerns who are in contact with forensic mental health services. It was developed by members of the Section of Community Psychiatry at the Institute of Psychiatry in London, in collaboration with clinicians at The Bracton Centre, a secure psychiatric facility operated by Oxleas NHS Foundation Trust. The CANFOR is based on the Camberwell Assessment of Need (CAN), a needs assessment scale designed to assess the needs of people with severe and/or enduring mental health problems (Phelan et al., 1995; Slade et al., 1999; Slade & Thornicroft, 2020). This is the 2nd edition of the CANFOR book; the 1st edition was published by the Royal College of Psychiatrists in 2003. In this 2nd edition we provide some updated guidance and minor changes, reflecting on our experiences with its implementation and use for research and in routine clinical practice over the last 17 years. Of specific note, we have changed the name and scope of two of the CANFOR domains to better reflect contemporary situations and circumstances. We have changed the Child care domain to Dependents in this 2nd edition to reflect changes that are emerging associated with an ageing population. We have also changed the Telephone domain to Digital communication to better reflect other additional and/or alternative ways of communicating with others (for example through social media)"--

The Camberwell Assessment of Need Forensic Version (CANFOR) is a tool for assessing the needs of people with mental health problems who are in contact with forensic services. It is based on the CAN, a widely used needs assessment for people with severe mental health problems. Individual needs are assessed in 25 areas of life, spanning health, social, clinical and functional domains. Comprehensive versions are available for research (CANFOR-R) and clinical use (CANFOR-C), as well as a short summary version (CANFOR-S) suitable for both research and clinical use. CANFOR was rigorously developed by a multidisciplinary team at the Institute of Psychiatry, London, and is suitable for use in all forensic mental health and prison settings. This second edition provides an update of the CANFOR tools and their application in clinical and research settings. The assessment forms are freely available to download from the CAN website (researchintorecovery.com/can) and cambridge.org.