This is a public meeting support  public

CPE session

    Diane H Roberts
    Ethics Symposium
    CPE session posted July 21, 2010 by Diane H Roberts, last edited February 10, 2012 
    1287 Views, 6 Comments
    Ethics Symposium
    leader(s), affiliation(s):
    Diane Roberts, Unviersity of San Francisco
    session description:

    15th Annual Ethics Symposium hosted by the Professionalism and Ethics Committee and the Public Interest Section

    Program with Abstracts Posted

    August 1, 2010 11:00am - 7:30pm


    Who attended?

    • Yes (4)
    • Maybe (0)
    • No (0)





        • Michael K Shaub
        • Brian Shapiro

          Integrating Liberal Education with Business and Accounting Education in a Senior Undergraduate Capstone Course

          Brian Shapiro and Michael Naughton, University of St. Thomas, MN

          Abstract: University professors in both business and liberal education tend to agree that more attention should be devoted to integrating liberal and business education, but they tend to agree less about how to achieve that integration. This paper describes a senior undergraduate university capstone course that the authors developed and co-teach for future accounting and business professionals. The course draws upon the philosophical, historical, literary, and theological dimensions of students’ liberal education at our university, and deliberately relates those dimensions to business and accounting. A principal objective is to engage students with the idea of vocation and the pursuit of the common good in their chosen profession. We first describe our general approach to integrating liberal education with accounting and business education. Next, we describe our specific course content, our pedagogical emphasis on class discussion and integrative essays, and how foundational texts from the humanities can be applied to traditional cases in accounting and auditing. We then provide answers to survey questions and excerpts from student writing as evidence of student learning. The concluding section summarizes our approach, discusses implications for accounting education, and identifies some questions for future research.

        • Charles R. Baker

          Hi Brian,

          Good to see this.  Unfortunately, curriculum change at our school is like glaciers melting.

        • Robert E Jensen

          i Marc,

          I've not had first-hand experience with ethics games. But here are a few ideas (not all are accounting games):.

          Ethics Games and Puzzles (and other ethics learning resources) ---

          Putting Yourself in Somebody Else's Shoes ---

          Situation Ethics Games ---

          Scruples Game ---

          Ethics Training Games ---
          This has a "brainstorming category."
          Concept Mapping is a type of brainstorming ---
          There's a good brainstorming accountics science paper in
          "Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field," The Accounting Review, 2010, Vol 85, No. 4

          John A. Schatzel at Stonehill College does research on simulation games for teaching auditing, some of which entail ethics ---
          You must have access to the AAA Commons for the above link.
          John posts to the AECM on occasion. Maybe he will read this and help us out.

          You might consider easy-to-use software for making your own games


          "Games in the Classroom (part 3)," by Anastasia Salter, Chronicle of Higher Education, September 30, 2011 ---

          The challenge of finding a game for the classroom can be difficult, particularly when the games you’ve imagined doesn’t exist. And if you wait for a particular challenge or topic to make its way into game form, it might be a while. Educational games and “serious” games haven’t always kept up with the rest of video gaming, in part because there’s no high return. Modern game development tends towards large teams and impressive budgets, and these resources are rarely used on explicitly educational productions. While efforts like the STEM Video Game Challenge provide incentives for new learning games, and commercial titles can often be adapted for the classroom, there’s still more potential than games have yet reached.

          But if you have a new concept for playful learning, you can still bring it to life for your classroom. There are two ways to start thinking about making games in the classroom: the first is to build a game yourself, and the second is to engage students in making games as a way to express their own understanding.

          You’re probably not a game designer, although there’s a game for that: Gamestar Mechanic can help you “level up” from player to designer. But it’s also important to remember building games rarely happens alone: as with digital humanities projects, games lend themselves to collaboration. If you have a game design program (or even a single course) at your university or a neighboring school, there might be an opportunity to partner your students with them towards creating valuable content-based educational games. Similarly, there may be other faculty who are interested in collaborating on grant-funded projects to build new educational experiences, or collective and expanding projects like Reacting to the Past (which many readers cited as a classroom game system of choice). You might also find collaborators, inspiration and games in progress through communities such as Gameful, a “secret HQ for making world-changing games”–and community manager Nathan Maton has a few things to say about building serious games for education.

          There’s also a difference between making a game or asking your students to make a game as an expression of content for pedagogical purposes and making a game in the industry. Even a flawed game can provide an opportunity for learning and discussion. And your students will often bring a wealth of their own experiences with games to the process, offering them a chance to make new connections with your course material.

          Ready to try making games? Here are a few tools for getting started.

          • Board and card games can be a great first project, particularly for students. Digital games are flashy, but board and card games offer the advantages of structured play with a lower barrier to entry. They can also be good practice for learning the mechanics and structure of games without getting bogged down in programming and logic. We’ve all played some version of classroom jeopardy before, and it remains an example of taking game-like mechanics and applying them to any content–but when content guides the way, board games can transcend these roots.
          • Inform 7 is a modern heir to text-based games, and it’s a free development tool that’s perfect for interpreting and building worlds without needing visual elements. Aaron Reed’s Creating Interactive Fiction with Inform 7 is a thorough guide to the system. The Voices of Spoon River IF offers one example of literary instruction through the form, while Nick Montfort’s Book and Volume demonstrates the potential for systematic logic. There’s even the ECG Paper Chase IF for a meta-experience on the origin of gaming and educational technology. (Curveship, a newer interactive narrative platform, is less friendly to non-programmers than Inform 7 but offers some impressive possibilities.)
          • GameMaker (with a free lite version) allows for building games on two levels: at the surface is an easy to manipulate, graphical interface for building games. Beneath that, an advanced scripting language allows for the possibility of delving further. The GameMaker’s Apprentice textbook goes step-by-step through making a variety of basic games drawn from arcade genre standbys, many of which could serve as the basis for more creative projects while also offering the tools to build procedural literacy and digital skills.
          • GameSalad is a free tool for building simple games. While GameSalad is only available for Macs, it offers a code-free way to create graphical games for both mobile platforms and HTML5. It’s relatively new, and most of the educational games created for it aim at the younger crowd of kid-friendly mobile apps, but it definitely offers the chance for experience with logic and rapid prototyping.

          "Games in the Classroom (part 4)," by Anastasia Salter, Chronicle of Higher Education, October 6, 2011 ---

          Throughout this series, we’ve talked about why you might want to use games in the classroom, how you can find them, and how to start making your own. But games can also inspire us to rethink our classrooms at a structural level, and particularly as sites for collaboration and playful learning that can extend long beyond a single lesson plan. Game designers are pointing out the similarities between games and the classroom. Extra Credits, a video series by game designers taking a deeper look at the form, recently did an episode on Gamifying Education that provides a great starting point for a conversation on game-inspired classroom design.

          For ideas on getting started, I recently spoke with Lee Sheldon, author of the recently released The Multiplayer Classroom: Designing Coursework as a Game (Cengage Learning 2011), whose book chronicles both his own and others’ experiments with taking the structures, terminology, and concepts of a massive multiplayer role-playing game and applying them to the classroom. You can check out Lee Sheldon’s syllabus at his blog on Gaming the Classroom, along with more of his reflections on the experiment, which divided his students into guilds and encouraged them to “level up” through the semester. After using the course model in its latest iteration, he reported perfect attendance. He also notes the value in his system of “grading by attrition”—students are not being punished for failing, but instead rewarded for progressing and thus less likely to be defeated early.

          As a professional game designer teaching courses on game design, Lee Sheldon has a natural environment for innovation–but his concepts open the door for a conversation across disciplines. Lee Sheldon describes his model as “designing the class as a game”—so not just focusing on extrinsic rewards (the typical focus of gamification), but instead trying to promote “opportunities for collaboration” and “intrinsic rewards from helping others.” As game designers, like teachers, are focused on creating an experience, many of the strategies for building a class as game are similar to more traditional preparation. And he advises that these ideas can work for anyone: “You don’t have to a be a game designer…you can prep like putting together a lesson plan, but learn the terminology.” Lee Sheldon explains that one of the benefits of using games as a model is that a game is abstracted—it has to “feel real”, but you get to “take out the stuff that isn’t fun.” He also notes that “You can do just about anything in a game that you can do in real life,” and the wealth of games today is a testament to that range of possibilities.

          Lee Sheldon and his team at RPI are now working on an experiment with their new Emergent Reality Lab that offers a possible future for courses as games. He explained their current project, teaching Mandarin Chinese as an alternate reality game, as a “Maltese Falcon-esque mystery” narrative—the class will start out as usual, in a normal classroom, but it will be interrupted and move into the lab as the students take a virtual journey across China aided by motion-aware Kinect interfaces in an immersive environment. Lee Sheldon said that his ideal outcome would be for students to learn more Chinese than they would in a traditional class.

          Continued in article

          Edutainment Idea for Class
          This might be a fun thing to try in class.

          The instructor could identify three students in the class that have some cartoon drawing skills.

          Then the three-column Jeopardy-like listing of choices could be presented to the class where the choices relate to accounting issues.
          Students pick one issue from each column.

          The cartoon-drawing students could then commence their cartoons.

          While they're drawing, the instructor could show New Yorker's accounting cartoons to the class. At The New Yorker Website it is possible to drill down to accounting cartoons.

          Video:  Improv With New Yorker Cartoonists --- Click Here
           You could have students draw accounting ethics cartoons similar to those wonderful cartoons that appear in the New Yorker.

          Educational Comics Collection ---

          Hollywood's Accounting, Ethics, and Business Movies ---

          Professor Roselyn Morris has a listing of ethics movies and some accounting movies---

          "Perceptions of accountants' ethics: evidence from their portrayal in cinema.: by Felton, S., Dimnik, T. and Bay, D. (2008, December).  Journal of Business Ethics, 83(2), 217-232.

          Abstract: "This article examines popular representations of accountants' ethics by studying their depiction in cinema. As a medium that both reflects and shapes public opinion, films provide a useful resource for exploring the portrayal of the profession's ethics. We employ a values theoretical framework to analyze 110 movie accountants on their basic ethical character, ethical behavior, and values."

          Hollywood Accounting ---

          Spout's Movies Tagged for Accounting ---

          Amazon's Wall Street Movies ---

          And here are some entrepreneur movies. Of course there are countless movies that feature business (usually in a bad light).

          "Must-See Movies for Entrepreneurs," by Anthony Tjan, Harvard Business Review Blog, March 12, 2010 ---

          After the Oscars last weekend, I started to think about which movies have really inspired me as an entrepreneur. Here are three films I believe that you should not only see, but also share with your teams. Each ties to an important entrepreneurial and leadership lesson.

          Man on Wire
          A story of the fanatical pursuit of a dream. Philippe Petit, a French tightrope walker, was consumed by the idea of walking a wire between New York's former World Trade twin towers. To do so, he would need years of planning and would have to do it as a covert mission. When I first watched this film, I did not know if it was based on a true story or not. The narrative and grainy black-and-white shots made me constantly question whether I was wishing for this to be true or if it was just brilliant story-telling. The fact that Petit is real and actually accomplished the feat in August of 1974 is beyond incredible. In an earlier post, I wrote about the thin line that great entrepreneurs balance between what Oscar Levant described as genius and insanity. You want someone like Petit to succeed because it seems so improbable and outlandish that it takes a creative visionary with some degree of craziness to pull it off. Seeing this movie is an inspiration for those who dare to think differently and push the boundaries.

          More than a Game
          This is the inspiring story of a high school basketball team and their quest for the national title. It is also happens to be the documentary of the high school basketball team on which superstar Lebron James played. I loved this movie for so many reasons, but the inspiration for entrepreneurs is in the unfolding of how Lebron and four of his closest friends from childhood pursued a dream, Starting as a team of fifth graders playing and growing up together in some of the poorest neighborhoods and practicing in a Salvation Army basketball court with linoleum floors. The movie highlights how the journey is always as important as the ultimate goal and inspires us to believe that almost anything is possible with the right people and right dedication.

          Slumdog Millionaire
          A hugely successful film about how you can create your own luck. So many successful entrepreneurs I have met talk about the role of luck in their careers, but it is equally true that they put themselves in the pathway of opportunity. In some ways this movie was like a modern day Bollywood version of Forrest Gump (we all need a little Bubba Gump shrimp luck in our lives). Both are believable tales because of the attitudes of the protagonists who, like great entrepreneurs, have a boundless optimism and openness that allow luck to come to them.

          That's it for my Siskel and Ebert moment. I'll see you all at Netflix.

          A lot of ethics cases are available ---

          Bob Jensen's threads on edutainment ---

        • Robert E Jensen

          "Who is Telling the Truth?  The Fact Wars" as written on the Cover of Time Magazine

          Jensen Comment
          Both U.S. presidential candidates are spending tends of millions of dollars to spread lies and deceptions.
          Both are alleged Christian gentlemen, a faith where big lies are sins jeopardizing the immortal soul.
          The race boils down to the sad fact that the biggest Christian liar will win the race for the presidency in November 2012.

          "Who is Telling the Truth?  The Fact Wars:  ," as written on the Cover of Time Magazine
          "Blue Truth-Red Truth: Both candidates say White House hopefuls should talk straight with voters. Here's why neither man is ready to take his own advice ,"
          by Michael Scherer (and Alex Altma), Time Magazine Cover Story, October 15, 2012, pp. 24-30 ---

        • Robert E Jensen

          "The Psychology of Trust in Life, Learning, and Love," by Maria Popova, Brain Pickings, February 3, 2014 ---

          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 ---

          Thank you Dennis Huber for the heads up. This is one of the most interesting videos I have ever watched in my entire life.