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"New" Knowledge from Professional Ethics Requirements

Presentation from #ACBSP2016

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"New" Knowledge from Professional Ethics Requirements

  1. 1. “New” Knowledge from Professional Ethics Requirements? Dr. Perry Glen Moore June 17, 2016 @ACBSPAccredited #ACBSP2016
  2. 2. Today’s speaker Dr. Perry Moore Lipscomb University Professor of Accounting, CPA, CIA Director of Graduate Business (615) 966 – 5795 @MoorePhone (follow me on Twitter) @ACBSPAccredited #ACBSP2016
  3. 3. How did I get where I am? • Heritage / legacy • Passion • Teaching students how to think • Finding the right answer within an appropriate ethical context • Challenging them • Telling stories • Involving the class • Be active professionally • Providential interruptions • Work with NASBA • Work with TN Board of Accountancy on State Specific Ethics Training @ACBSPAccredited #ACBSP2016
  4. 4. Heritage / legacy @ACBSPAccredited #ACBSP2016
  5. 5. Passion @ACBSPAccredited #ACBSP2016
  6. 6. Teaching students ‘how’ to think @ACBSPAccredited #ACBSP2016
  7. 7. Emphasize the importance of doing the right thing . . . @ACBSPAccredited #ACBSP2016
  8. 8. Tell stories • NBC's Brian Williams, said "ego" drove him to embellish stories about his reporting experiences. • "I said things that weren't true" • Exaggerations -- like one that put him on a helicopter that was forced down by enemy fire in Iraq, when in fact he was on a different chopper -- "came from clearly a bad place, a bad urge inside me," he said. "This was clearly ego driven, the desire to better my role in a story I was already in." • But he said the moments were unintentional: "I wasn't trying to mislead people." @ACBSPAccredited #ACBSP2016 CNN Money, June 19, 2015
  9. 9. Who gets hurt when rules are broken? @ACBSPAccredited #ACBSP2016
  10. 10. Man cashed dead dad’s checks for 30 years @ACBSPAccredited #ACBSP2016
  11. 11. Parking officer stole $89K – in quarters • What would you do with 356,000 quarters? • Jeffrey Daday, a parking enforcement officer in Mount Kisco, NY • Committed the crime from January 2009 through May 2014 • Emptied parking meters and skimmed off some of the proceeds @ACBSPAccredited #ACBSP2016 USA Today, September 23, 2014
  12. 12. Business vs. personal ethics Why is it that some people will act one way on Sunday and another way on Monday? That’s “just business” @ACBSPAccredited #ACBSP2016 1986 77,000,000 1987 70,000,000
  13. 13. Where is ethics supposed to be taught? @ACBSPAccredited #ACBSP2016 • An essay that started off, “My daddy died this year in Iraq…” and in turn won a 6-year old fan a Hannah Montana makeover and airfare and tickets for 4 to a sold-out Miley Cyrus concert in New York has been exposed as a lie
  14. 14. Where is ethics supposed to be taught? • Mother: “We wrote whatever we could do to win. It said to write an essay. It never said it had to be true. I never said it was true.” • Contest sponsor said they never imagined they needed to run background checks on the winning entries. @ACBSPAccredited #ACBSP2016
  15. 15. Involve the class @ACBSPAccredited #ACBSP2016
  16. 16. 16
  17. 17. Scenario 6 – intimate conflicts You’ve seen it. Now what do you do? @ACBSPAccredited #ACBSP2016 • 1: “Judson should make an appointment with the bank President and explain what he has seen. Judson recognizes that by taking this action he might precipitate his own dismissal.” • 2: “Judson should do nothing, on the grounds that he really should not have ‘observed’ the loan officer in the way that he did.” • 3: “Judson should go to the Chairman of the Board and explain the problem. Because the Chairman and the bank President have been good friends, Judson regards this as a risky course.” • 4: “Judson should deal with this directly and personally. He should approach the senior loan officer, tell her what he saw, and insist that she break off the relationship or resign from her position at the bank, or both.”
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  19. 19. Ethical violation • At a major US publicly traded consumer service business, internal audit identified a newly promoted officer who doctored personal expense receipts and submitted them for business reimbursement. • The Chief Internal Auditor, a CPA, immediately reported the findings to the CEO, CFO, and General Counsel @ACBSPAccredited #ACBSP2016 The Politics of Internal Auditing, pp. 29-30
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  21. 21. Be active professionally @ACBSPAccredited #ACBSP2016 • Axel Swang • When I started teaching accounting in 1985, Axel challenged me to get involved with a professional organization
  22. 22. Be active professionally @ACBSPAccredited #ACBSP2016 • Nashville Chapter • All officer positions • Treasurer role: for 13 years • Chair of 1999 Mid-Atlantic Regional Conference • Moderator of Chief Audit Executive Roundtables
  23. 23. Be active professionally @ACBSPAccredited #ACBSP2016 • Chapter Relations Committee of North America • Regional Conference Committee [Chaired] • Learning Solutions Committee
  24. 24. Be active professionally @ACBSPAccredited #ACBSP2016 • Accounting Career Education Committee • Accounting Academy • Professional Ethics Committee
  25. 25. Be active professionally @ACBSPAccredited #ACBSP2016 • President of Society • Other roles leading up to that, including Vice President and Treasurer • Faculty Adviser for Lipscomb’s Eta Mu Chapter for 20+ years
  26. 26. Providential interruptions Do you listen when opportunities come your way? @ACBSPAccredited #ACBSP2016
  27. 27. @ACBSPAccredited #ACBSP2016 • Reviewer of self-study programs for 15 years • Co-developer of QAS standards for Florida Board of Accountancy • Member of CPE Working Group
  28. 28. @ACBSPAccredited #ACBSP2016
  29. 29. Published research @ACBSPAccredited #ACBSP2016
  30. 30. Journey of a Corporate Whistleblower @ACBSPAccredited #ACBSP2016 • Cynthia Cooper, former Vice President of Internal Audit @ WorldCom • “People don’t wake up and say, ‘I think I’ll become a criminal today.’ Instead, it’s often a slippery slope and we lose our footing one step at a time.” • What is the difference between an ‘ethical dilemma’ and ‘just doing one’s job’?
  31. 31. Questions? @ACBSPAccredited #ACBSP2016