This CPE session focuses on practical ways to teach ethics to enable accounting educators to meet NASBA's call for 3 credits of ethics education for accounting graduates. Participants are introduced to the literature on ethics education in accounting and to the syllabi and methods used successfully by accounting educators to teach ethics.
Session Time: 1:00--4:30 pm PDT
Comment
Can Ethics Be Taught?
"Crazy Eddie Revisited: Old Lessons for Today's Accountants," by Anthony H. Catanach Jr., Grumpy Old Accountant, June 7, 2013 ---
http://grumpyoldaccountants.com/blog/2013/6/7/crazy-eddie-revisited-old-lessons-for-todays-accountants
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http://plato.stanford.edu/entries/law-ideology/
Note especially Item 4 in the above link.
Jensen Comment
The question is where do ethics codes fit in between law's rules and ideology. Also at issue is how rule-like codes of ethics become become laws over time. Also at issue are sanctions. With rules of law there are procedural requirements for enforcing those rules. Ethics seems to fit more into a gray zone when rules of laws are not broken but morality standards (ideologies) have been violated.
An interesting aspect of this thread would be examples where laws are not broken but ethics codes are violated. For example I don't think there are statutes dictating that a supervisor cannot date or have sexual relations with an employee being supervised. Many business firms and governmental agencies, however, consider this to be unethical and actually have rules against such behavior even if it is not illegal in the statutes.
There are no statutes to my knowledge that college instructors cannot campaign for particular political candidates in their classrooms. However, the AAUP and most colleges consider this a breach of ethics in the classroom. Instructors can and have been suspended for such political activism in classrooms. But more often than not the instructor is simply advised not to campaign in the classroom. Further actions are taken if the instructor repeatedly and egregiously ignores the advice.
The ideology in this case is that instructors should teach but not indoctrinate. Ethics codes become somewhat specific regarding what constitutes indoctrination. But the sanctions are often vague. Laws become even more specific what constitutes violation of law such as offering bribes or making physical threats. Such laws are enforceable to a point where the courts rather than the employer decides on the punishments. And the sentencing guidelines can be quite specific.
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"United Technologies Violates its own Ethical Standards," by Steven Mintz, Ethical Sage, June 24, 2013 ---
http://www.ethicssage.com/2013/06/united-technologies-violates-its-own-ethical-standards.html
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""Ten Commandments" for Today's CFO," by Anthony H. Catanach Jr., Grumpy Old Accountants, September 17, 2013 ---
http://grumpyoldaccountants.com/blog/2013/9/14/ten-commandments-for-todays-cfos
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"How not to cut ethical corners as economic growth slows in emerging markets," by Sabine Vollmer, CGMA Magazine, October 10, 2013 ---
http://www.cgma.org/magazine/news/pages/20138871.aspx
Bob Jensen's threads on professionalism and ethics ---
http://www.trinity.edu/rjensen/Fraud001c.htm
Bob Jensen's threads on managerial accounting ---
http://www.trinity.edu/rjensen/Theory02.htm#ManagementAccounting
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"Civility in Society is an Ethical Issue," by Steven Mintz, Ethics Sage, December 24, 2013 ---
http://www.ethicssage.com/2013/12/civility-in-society-is-an-ethical-issue.html
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"The Psychology of Trust in Life, Learning, and Love," by Maria Popova, Brain Pickings, February 3, 2014 ---
http://www.brainpickings.org/index.php/2014/02/03/david-desteno-truth-about-trust/
Jensen Comment
At a point where laws and internal controls hit their limits, ethics, culture, and trust take over. Nothing is perfect to a degree that trust will never be violated. Much of what we teach is how reduce such violations and how to deal with them when they happen. The problem is that so many people become hardened and street smart without consciences when they harm others financially and physically. It always amazes me how many violators have no remorse other than the remorse of having been caught. We can only hope that they have no great joy and contentment when they don't get caught.
Long Video: Inside Cornell --- Analyzing the words of psychopaths ---
http://www.cornell.edu/video/inside-cornell-analyzing-the-words-of-psychopaths
Thank you Dennis Huber for the heads up. This is one of the most interesting videos I have ever watched in my entire life.
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Ex-IRS Ethics Office Lawyer Disbarred For … Ethics Violations ---
http://taxprof.typepad.com/taxprof_blog/2015/04/ex-irs-ethics-office-lawyer-disbarred-for-.html
Jensen Comment
Her punishment sounds serious until you examine the IRS track record for hiring back fired employees.
"Report: IRS hiring back problem employees," by Kevin G. Hall, McClatcheyDC, February 5, 2015 ---
http://www.mcclatchydc.com/2015/02/05/255697/report-irs-hiring-back-problem.html
Bob Jensen's Fraud Updates ---
http://www.trinity.edu/rjensen/FraudUpdates.htm
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What good is the study of ethics if it doesn't make us more ethical? It breaks down strictures and transports us to wild, unpredictable places.
"Cheeseburger Ethics," by Eric Schwitzgebel, AEON, 2015 ---
http://aeon.co/magazine/philosophy/how-often-do-ethics-professors-call-their-mothers/
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The Parable of the Talents
SSRN, May 31, 2016
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2787452
Author
Abstract
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