Higher Ed ethics

What Should Be the Licensing Requirements for CPAs?

The Value of the 150-hour Requirement vs the Costs of Implementing It I have previously blogged about the problems facing the accounting profession because of the drawbacks of the 150-hour educational requirement. In his farewell tour, outgoing American Institute of Certified Public Accountants (AICPA) CEO Barry Melancon, claimed the extra... Read more →


Sustainability is at the Forefront of Changes in Business Education

Integrating ESG Into the Business/Accounting Curricula: Some Thoughts and Ideas I have previously blogged about whether ESG really matters. In this blog I look at the education needed in sustainability and ESG to prepare college business school students for the increased knowledge requirements in these areas. ESG captures mainly nonfinancial... Read more →


The Role of Collectives in NIL Agreements

Are Collegiate Athletes Interests Being Well-Served? I have previously blogged about the expansion of “name, image, and licensing” (NIL) opportunities for collegiate athletes. This has spawned so-called collectives. NIL collectives are independent organizations that fundraise money for various universities and give it to attending college athletes in the form of... Read more →


Has the 150-Hour Requirement to be a Licensed CPA Outlived its Usefulness?

Barriers to Entry as a CPA The time is right for the accounting profession to rethink the pathways to licensure as a CPA. A growing number of critics have argued that the 150-credit hour education requirement can no longer be sustained because of pipeline problems that have led to a... Read more →


Excellence in Accounting Ethics Education Award 2024

Awarded by the Public Interest Section of the American Accounting Association The intent of the Excellence in Accounting Ethics Education Award is to recognize new pedagogy for teaching ethics to accounting students. A monetary award of $1,000 and a plaque will be presented at the annual Ethics Symposium to an... Read more →


Paying College Athletes Raises Questions of Equity and Responsibility

NCAA Proposal Addresses “the Elephant in the Room” Michigan football coach Jim Harbaugh was recently quoted as saying: “What I don’t understand…is how the NCAA, television networks, conferences, universities and coaches can continue to pull in millions—and in some cases billions—of dollars of revenue off the efforts of college student-athletes... Read more →


How to Teach Ethical Decision Making

A Decision Making Model I have taught ethics for almost 30 years. One device I use is an ethical decision-making model. It tends to provide a sound mechanism for students to evaluate the key ethical issues when conflicts exist and then choosing the best action (most ethical) decision. Dealing with... Read more →


Ethical Considerations in Using ChatGPT in Colleges and Universities

Give Credit Where Credit is Due I’m always on the lookout for articles about the use of ChatGPT, especially as it pertains to ethical behavior. I recently read an instructive piece on the Educate Wiser website. In it, the author points out some of the limitations of ChatGPT that include:... Read more →


What Educators Should Know About ChatGPT

Stakeholder Responses ChatGPT, a chatbot software launched by the AI company OpenAI in November 2022, synthesizes online data and communicates it in a conversational way. The chatbot generates articulate and nuanced text in response to short prompts, with people using it in a variety of ways including their schoolwork. ChatGPT... Read more →


“Those who can, do; those who can’t, teach.”

Is it a Truth or Fallacy? It has been said that “Those who can, do; those who can’t, teach.” This was said by George Bernard Shaw in his 1905 stage play Man and Superman. Over a century later, and the derogatory phrase often thrown at educators in a disparaging way... Read more →