Case Study in Ethical Behavior by a Corporation From time to time I will post a case study that appears in the 2025 Release (7th edition) of my ethics textbook, Ethical Obligations and Decision Making in Accounting: Text and Cases. The book that I co-authored with Bill Miller is widely... Read more →

Building Strong Relationships Among Students Shared values are the core beliefs and principles that guide our behavior in relationships and decision-making processes. Sharing values can create a shared sense of purpose and direction in a relationship, contributing to a feeling of being on the same page as others and in... Read more →

Ethical Issues and Risks to Consider ChatGPT is a game changer. It seems that virtually everyone is talking about ChatGPT. ChatGPT is an example of an artificial intelligence system in the form of a language model that can produce humanlike text. It allows users to ask questions and receive immediate... Read more →

Being Intentional in Teaching Ethics Aristotle has said: “Educating the mind without educating the heart is no education at all.” This means a lot to me as I strive to inculcate ethical values in my students. Can we teach students to be ethical? This is something I’ve thought about a... Read more →

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 →

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 →