CPE SESSION 37: SUNDAY, AUGUST 8, 1:00 PM – 4:30 PM

Ethics for the 21st Century—A Framework and Process Map
for the Recognition and Resolution of Ethical Dilemmas

Description/Objectives:
This workshop on ethics will entail:

1. A presentation on the philosophical underpinnings of this field of inquiry through a brief overview of the main schools of thought on ethics
2. A presentation of a process map for the resolution of ethical dilemmas with case study applications
3. An examination of the provisions of the Sarbanes-Oxley federal legislation for codes of conduct and standards of ethical behavior for corporate America and the American Institute of Certified Public Accountants' initiatives for ensuring public confidence in the accounting profession through a renewed focus on professional ethics
4. A framework for ethical leadership through values clarification at the individual and organizational levels

The objective of the workshop is to provide a knowledge base for the recognition and resolution of ethical dilemmas in both professional careers and personal lives. This foundation serves as a basis for integrating ethics across business curricula and programs and providing ethical leadership through values clarification in business and educational environments in the 21st century.

Format/Structure:
The format and structure of the workshop will include a brief presentation of the philosophical groundings for the field of ethics. A process map will be used for the recognition and resolution of ethical dilemmas. Case studies will be utilized to look at modified ethical proposals. Both provisions of the Sarbanes Oxley federal legislation and AICPA initiatives will be examined for a framework on ethical codes of conduct in the contemporary business environment. The workshop will conclude with discussions of values clarification and ethical leadership through the use of quality research and other recommended resources in the field of ethics.

Intended Audience:
The intended audience includes: (1) professors with an interest in enhancing the ethical dimensions of their accounting courses for a better integration of ethics across business curricula and programs; (2) financial professionals with an interest in ethical business practices for ensuring public trust in the accounting profession; and (3) individuals with an interest in values clarification for ethical leadership.

Presenters:
Susan T. Sadowski, Gettysburg College

* Denotes special requirements or prerequisite