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CPE session

    James C Gaa
    Ethics Education Boot Camp
    CPE session posted July 26, 2010 by James C Gaa, last edited May 20, 2012 
    3388 Views, 36 Comments
    Ethics Education Boot Camp
    leader(s), affiliation(s):
    Mohammad AbdolMohammadi
    session description:

    Notes for session on course in "Information, Ethics and Society"

    James Gaa

    July 31, 2010 3:00pm - 6:30pm


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    • Robert E Jensen

      "How not to cut ethical corners as economic growth slows in emerging markets," by Sabine Vollmer, CGMA Magazine, October 10, 2013 ---

      Challenging economic conditions are increasing the risk of unethical practices in markets around the world, according to EY surveys in Asia-Pacific, Europe, Africa and the Middle East.

      After years of rapid growth, economies in Brazil, Russia, India, China and South Africa, known collectively as the BRICS, have slowed considerably, International Monetary Fund data show. The economic environment has also gotten more difficult in central and eastern Europe, the Middle East and North Africa.

      EY surveys found that many companies in these countries are under increased pressure to meet targets of their investors and owners. In countries where enforcement of anti-bribery and anti-corruption laws is less rigorous, survey respondents perceived a rise in unethical practices. The surveys involved 681 executives, senior managers and other employees at companies in eight Asia-Pacific countries and more than 3,000 board members, managers and their team members in 36 European, African and Middle Eastern countries.

      While regulatory efforts to tackle fraud and corruption seem to be improving in China, where only 9% of respondents said using bribery to win contracts is common practice in their industry, 79% of respondents in Indonesia reported widespread bribery and corruption.

      In South Korea, where investigations into alleged bribery are underway at state-owned enterprises, 86% of respondents said their companies have policies that are good in principle but do not work well in practice.

      In India, 74% of respondents reported increased pressure to deliver good financial performance in the next 12 months, and 54% of respondents said their companies often make their financial performance look better than reality.

      Respondents in Spain and Russia reported the highest incidence of misleading financial statements (61%).

      About half of all respondents in Malaysia (54%) said their companies are likely to take ethical short cuts to meet targets when economic times are tough, or double the Asia-Pacific average (27%).

      Local application is key

      “The majority of businesses surveyed have created or are in the process of creating policies and procedures to deal with fraud, bribery and corruption,” Chris Fordham, an EY managing partner for Asia-Pacific, observed in the introduction of one of the survey reports. “However, too often we see a disconnect in the local application of these policies and tools.”

      The Asia-Pacific findings echo results of the survey involving European, Middle Eastern, Indian and African companies, Fordham said.

      Big data technology. Seventy-eight per cent of the Asia-Pacific respondents agreed that tapping the large volumes of data companies generate and collect routinely to examine all company transactions would result in better fraud detection and more effective prevention of corruption, but only 53% do it. In several Asia-Pacific countries, including Malaysia and Indonesia, IT investments are still seen more as a burden than a tool.

      Whistleblower programmes. Eighty-one per cent of the Asia-Pacific respondents considered them useful, mainly because whistleblower programmes are easy to access and employees are willing to use them, but only 32% set them up. Concerns about potential retribution and lack of legal protection and confidentiality prevent implementation of whistleblower programmes. Thirty-four per cent of respondents in Europe, Africa and the Middle East said their companies had whistleblower programmes.

      Codes of conduct. About half of the respondents in Europe, Africa and the Middle East said their companies had anti-bribery codes of conducts with clear penalties for breaking them and that senior management was strongly committed to the codes of conduct. Forty-eight per cent said certain unethical practices, such as offering gifts or cash to win business or falsifying financial statements, are justified to help a business survive an economic downturn. In Asia-Pacific, 40% of respondents said their companies have anti-bribery codes of conduct, but only 34% include clear penalties and senior management at only 35% of companies were seen as strongly committed to compliance.

      How to better manage the risks

      Continued in article

      Bob Jensen's threads on professionalism and ethics ---

      Bob Jensen's threads on managerial accounting ---

    • Robert E Jensen
      • "Civility in Society is an Ethical Issue," by Steven Mintz, Ethics Sage, December 24, 2013 ---

        I recently read a piece by Ryan Ariel Simon on on December 19 that addresses the atmosphere on the campus of San Francisco State University. Having taught there for ten years, I was particularly interested in Ryan’s take on the reaction of the Jewish students to an event on campus that deals with the Israeli-Palestinian debate. The issue of civility is front and center in the piece so I decided to blog about it. Civility is an element of ethical behavior because it encompasses treating others the way we want to be treated – with respect and tolerance.

        Ryan writes…”Over the past month there has been, under the surface, a debate over what is acceptable in our campus discourse at San Francisco State University when it comes to the Israeli-Palestinian conflict. This round of the debate was initiated when Arab and Muslim Ethnicities and Diasporas Initiative (AMED) along with the General Union of Palestine Students (GUPS) and other groups, held an event commemorating the establishment of a mural on Malcolm X Plaza honoring Palestinian American scholar Edward Said. Unfortunately, most of the debate has taken place online or outside of campus. This is an attempt to bring it home. The complaints for many in the Jewish community centered around the stencils distributed at the event stating, “My heroes have always killed colonizers,” allegedly followed by violent rhetoric directed toward Israelis by the GUPS president. While San Francisco Hillel worked to address our concerns soberly and measuredly, the debate swirled out of control when groups outside SFSU took it upon themselves to “protect” students without asking us why we were upset or what we needed for support. Charges of anti-Semitism and stifling academic freedom were thrown around, making our campus a battleground for hardliners fighting their own agendas. This is an attempt to bring civility and genuineness back to this debate.”

        My feeling is it doesn’t matter which side of the issue you come down on. Respectfulness is an ethical value and requires that we honestly and openly present both sides of an issue and one side should not demean the other. It does no good to incite those who hold a viewpoint different from our own. It doesn’t add qualitatively to the debate.

        Continued in article

    • 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.

    • Robert E Jensen

      "Cheating Scandals at the Navy and Air Force bring Integrity into Question:  Ethics Failures can be attributed to the Culture of the Military Services," by Steven Mintz, Ethics Sage, February  11, 2014 ---

    • Robert E Jensen

      Fraud ---

      Ethics ---

      "A few thoughts on teaching Ethics:  Are Business Schools using the Best Approach to Teach Ethics?" by Steven Mintz, Ethics Sage, January 27, 2015 --- 

      Jensen Comment
      For me role playing did not work so well in teaching ethics or most any other topic. I think it went too slow and got boring.  There are tons of cases, but these also tend to get boring.

      For me short videos seemed to work the best, especially when followed by review discussions. At the time the IMA had some very good videos for classroom use.

      I think it's important to stress the occasional murky line between unethical acts and illegal acts. You can teach both, but it's important to stress when behavior is possibly unethical but probably not illegal.

      CGMA Portfolio of Tools for Accountants and Analysts ---
      Includes ethics tools and learning cases.

      Ethics Games and Puzzles ---

      Scruples Game ---

      Ethics Training for the Workplace ---

      The bottom line is that both ethics and political leanings more often than not are impacted more by what is learned growing up at home and possibly by what is learned in church and K-12 schooling.  Sometimes we learn ethics best by watching our teachers, coaches, and supervisors recommending things that are not ethical.

      For example, my high school football coach encouraged playing dirty ---

    • Robert E Jensen

      The Parable of the Talents
      SSRN, May 31, 2016


      Stephen M. Bainbridge University of California, Los Angeles (UCLA) - School of Law


      On its surface, Jesus’ Parable of the Talents is a simple story with four key plot elements: (1) A master is leaving on a long trip and entrusts substantial assets to three servants to manage during his absence. (2) Two of the servants invested the assets profitably, earning substantial returns, but a third servant — frightened of his master’s reputation as a hard taskmaster — put the money away for safekeeping and failed even to earn interest on it. (3) The master returns and demands an accounting from the servants. (4) The two servants who invested wisely were rewarded, but the servant who failed to do so is punished.

      Neither the master nor any of the servants make any appeal to legal standards, but it seems improbable that there was no background set of rules against which the story plays out. To the legal mind, the Parable thus raises some interesting questions: What was the relationship between the master and the servant? What were the servants’ duties? How do the likely answers to those questions map to modern relations, such as those of principal and agent? Curiously, however, there are almost no detailed analyses of these questions in Anglo-American legal scholarship.

      This project seeks to fill that gap.