American Accounting Association

An International Meeting of
the American Accounting Association

2005 Annual Meeting

August 7–10, 2005
San Francisco, California

Come to the City by the Bay!


CPE Session 31: Sunday, August 7, 1:00 PM – 4:00 PM

Quality Approaches and Resources for Ethics Education:
Philosophical Groundings, Process Maps for the Resolution of
Ethical Dilemmas in Business and Accounting Contexts, the Sarbanes-Oxley Act, and Values Clarification Frameworks for Ethical Leadership

Description/Objectives:
This workshop on ethics will entail:

  1. an overview of the philosophical underpinnings of this field of inquiry through a brief overview of the main schools of thought on ethics
  2. a discussion of the use of process maps for the resolution of ethical dilemmas in business and accounting contexts
  3. an examination of the provisions of the Sarbanes-Oxley federal legislation for codes of conduct and standards of ethical behavior for financial professionals and corporate governance
  4. an overview of frameworks for ethical leadership through values clarification at the individual and organizational levels
  5. a discussion of quality resources for ethics education

The objective of the workshop is to provide a knowledge base for the recognition and resolution of ethical dilemmas in business and accounting contexts. This foundation serves as a basis for integrating ethics across business courses and programs and for 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 on the philosophical groundings underpinning the field of ethics. Process maps will be used for the recognition and resolution of ethical dilemmas in business and accounting contexts. Provisions of the Sarbanes-Oxley Act will be examined for codes of conduct and standards of ethical behavior for financial professionals and corporate governance. The workshop will conclude with discussions of frameworks for values clarification for ethical leadership. The emphasis is on quality approaches and resources for ethics education.

Intended Audience:
The intended audience includes: (1) professors with an interest in good approaches and quality resources for an enhancement of the ethical dimensions of their accounting and ethics courses; (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.

Presenter:
Susan T. Sadowski, Gettysburg College


* Denotes special requirements or prerequisite

Back to CPE Listings Back to Annual Meeting Home Page