Presentation Date: Sunday August 2, 2009
  Presentation Time: 1:00 pm-4:30 pm

CPE Session 47

Building a Foundation for Global Ethics (in lieu of Ethics at a Tipping Point)

Presented By:

Susan Sadowski, University of Maryland University College

Description: The critical importance of ethics for global business has been brought to the forefront by recent business events. In lieu of ethics at a tipping point, we need to build a solid foundation for global ethics.

The objective of this workshop is to provide structured approaches to the acquisition of a knowledge base and the requisite skills for the recognition and resolution of ethical dilemmas. Given the pending U.S. adoption of international financial accounting standards, global aspects of ethics in a business context will be explored in this workshop. A key activity will be the sharing of information about quality resources and experiences for a better integration of ethics across business courses and programs.

After completing this course, the attendees will be able to: 1) Utilize a more structured approach to ethical decision-making; 2) Better integrate ethical dimensions with the content of accounting courses and with accounting practices in business enterprises; and 3) Be more aware of and sensitive to some global aspects of ethics.

Field of Study: Behavioral Ethics
Program Level: Basic

Intended Audience: The intended audience includes: 1) professors with an interest in a better integration of ethical dimensions for their courses; 2) practitioners with an interest in ethical decision-making for the accounting profession; and 3) licensees in jurisdictions with mandatory CPE hours in the specific area of ethics.

Format/Structure: This CPE session will entail presentations and interactive dialogues about the main topics of the workshop. It will include collegial sharing of information about quality resources for the cloning of a knowledge base and the skills for ethical decision-making.

Learning Objective: After completing this course, the attendees will be able to: 1) Utilize a more structured approach to ethical decision-making; 2) Better integrate ethical dimensions with the content of accounting courses and with accounting practices in business enterprises; and 3) Be more aware of and sensitive to some global aspects of ethics.

Prerequisites: None

Advanced Preparation Required: None

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