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For decades, corporate scandals have served as perfect examples of a lack of ethical decision-making skills in many professionals in the accounting industry. However, there has been no agreed-upon strategy to prepare a business student to choose the “correct” path when faced with a dilemma in practice. The purpose of this session is to present ideas for teaching students how to recognize situations which could compromise core ethical values and to be prepared to respond to these dilemmas.
Personal core ethical values are determined and applied to assignments (e.g.., role-play, case study, video assignment) given over a semester-long course. The deliverables from the first assignments form the building blocks for the final deliverable that requires students to develop a video case study based on professional experiences. This assignment is used at religiously-based institutions. Thus, there is focus on how religious beliefs impact ethical decision-making. However, participants attending this session will gain an understanding of allowing students to implement self-assessments of ethical values into decision-making, regardless of religious affiliation. This activity can be integrated into any accounting course at the undergraduate or graduate level to help students be better prepared when faced with an ethical dilemma in practice.
Melissa W Hickman, Reinhardt University
Tara H. Saracina, Claflin University
Michele M. McGowan, King's College