Two short case studies in staff auditor and student ethical decision making

Christine Cheng, Renee Flasher

Research output: Contribution to journalArticle

2 Scopus citations

Abstract

Two cases help students identify the influence that self-interest can have on ethical decision making and encourage them to practice “giving voice to values”. The learning objectives are to: (1) increase student awareness of the role of ethical fading in unethical decision making; (2) develop critical-thinking skills for ethical decision making; and (3) practice applying moral imagination to resolve ethical dilemmas. Specifically, we designed these case scenarios to develop skills in recognizing and resolving ethical dilemmas. Post-case survey responses indicate that beyond meeting the learning objectives, students personally relate to the protagonists. The cases are appropriate for graduate or undergraduate accounting courses, including capstone accounting courses, in which ethics, auditing, forensic accounting, and/or the professional code of conduct are discussed. Implementation guidance and Teaching Notes are provided to aid instructors seeking to motivate in-class discussions of the current and future ethical decisions students may face.

Original languageEnglish (US)
Pages (from-to)45-52
Number of pages8
JournalIssues in Accounting Education
Volume33
Issue number1
DOIs
StatePublished - Feb 2018

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All Science Journal Classification (ASJC) codes

  • Accounting
  • Education

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