Presenter:
Katrina Mantzke, Northern Illinois University
Description:
Many accountancy programs are striving to incorporate ethics into their already jam-packed course loads. Over the past few years, we have included an ethics project in various courses in our curriculum using a modular approach.
The instructor introduces the ethics module during one class session early in the semester by discussing the basics of ethics and the rules of professional conduct that govern our actions as accountants. The module then runs parallel to ongoing coursework as groups of students work together outside of class to develop recommendations for how a hypothetical accountant should deal with an ethical dilemma. Toward the end of the module, each group receives constructive criticism from another group on how it can improve its recommendations. The module culminates with presentations of each group’s recommendations.
Since there is no definitive answer on how each ethical dilemma should be handled, students must make persuasive arguments within their groups in order to synthesize viable and realistic recommendations. Students are given a second opportunity to practice the art of persuasion when each group provides constructive criticism to a peer group. As added benefits, this project allows students to practice their teamwork, problem-solving, communication, and professional presentation skills.