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 →

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 →

Challenges and Opportunities for Disclosure I have already blogged about the importance of gathering and disclosing ESG data (environment, social and governance) and how it affects operational and investment decisions. In this blog, I repeat some of the most salient facts and suggest that ESG should be taught to students.... Read more →

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 →

28TH ANNUAL ETHICS RESEARCH SYMPOSIUM Call for Papers Date Extended to 2/15/2024 In conjunction with the Public Interest Section, colleagues across the AAA who are engaged and interested in research and teaching related to Ethics are invited to submit papers, cases, and panel session proposals for presentation at the 28th... Read more →

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 →

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 →

It’s Time for State Boards of Accountancy to Move to the 120/150 Educational Requirement for Licensure Tearing Down Barriers to Entry The most talked about issue in accounting education today is whether the 150-hour requirement to qualify for a CPA license that has existed for many years creates a barrier... Read more →

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 →

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 →