Teaching ethics

Using ChatGPT in Higher Education: A Cautionary Tale

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 →


Is There a "Best" Way to Teach Ethics?

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 →


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 →


What Students Need to Know About ESG

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 →


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 →


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 →


“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 →


Costs and Benefits of Adding 30-units to Accounting Students' Requirements for Licensure as a CPA

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 →


The Ethics of “Ethical Hacking”

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 →


Why Character Education Should Be Taught

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 →