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 →

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 →

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 →

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 →

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 →

PURPOSE OF THE AWARD The intent of this 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 individual (or individuals) who has (have) developed and implemented an innovative technique/method... Read more →

Exploring the Knowledge Base for CPAs One of the most talked about issues in accounting right now is whether the 150-hour requirement to qualify for licensing as a CPA creates a barrier to entry for many accounting students that should be revisited. Recent changes in the laws in many states... Read more →

Implications for Ethics Education I have previously blogged about the controversial issue of "Ethical Hacking." In this blog, I will update that discussion and add to it because changes are happening rapidly and the number of cybersecurity attacks are increasing. We live in an era of unprecedented cybercrime, both in... Read more →

A Challenge for Educators Here is a bold statement. The world is going to hell in a handbasket. For many years now societies have been morphing from basically ethical, where doing the right thing guides all decisions, to one where the pursuit of self-interest and lack of caring about others... Read more →

Expectations and Realities I have blogged before about how to teach ethics to college students. There is no one best way to do so and a variety of methods have been tried. But first, we need to consider what the goals should be of teaching ethics to college students. Here... Read more →