CPE Session 31: Sunday, August 3, 1:00 – 5:00 PM

Description/Objectives:
There is great current demand for improving ethical decision making in the accounting profession. The U.S. Congress, SEC, and accounting professional associations are calling for more ethical responses to the environmental pressures accountants face today. Accounting educators can contribute by shifting focus from a static view of teaching ethics as a set of rules, to teaching students how to process complex ethical issues and situations. The goal is to help students (1) become more aware of ethical problems; (2) objectively consider the well being of others and society when analyzing alternatives; (3) clarify and apply ethical values, and (4) work toward ongoing improvement in personal and organizational ethics. By practicing a sound process, students develop a lifelong framework for evaluating their professional experiences, values, and decisions. During this fast-paced, interactive workshop you will learn how to teach your students an ethical decision-making process. Using student responses to accounting classroom cases, you will become aware of the typical “stumbling blocks,” learn how to diagnose student weaknesses, and develop classroom strategies to help students overcome their weaknesses. The workshop will incorporate numerous materials you can use in your own classroom.

Format/Structure:
The workshop will be highly interactive. First, participants will discuss the characteristics and process of ethical decision making. Next, they will explore difficulties that students typically encounter and learn to assess student performance in applying an ethical decision-making process. Finally, participants will generate ideas for their own courses and programs. Participants will be given numerous cases, tools, and other materials for their future use.

Intended Audience:
The workshop is intended primarily for professors who would like to focus on ethics in their accounting classrooms. The workshop will also be of interest to administrators or members of curricula or assessment committees responsible for designing or evaluating program efforts to improve students’ ethical decision-making competencies.

Presenters:
Susan K. Wolcott, Wolcott Lynch Associates
Margarita M. Lenk, Colorado State University