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ISBN-10: 1259543471
ISBN-13: 978-1259543470
ISBN-13: 9781259543470
This document contains discussion prompts for a course on criminal justice ethics. It includes several hypothetical dilemmas and questions about ethical issues that may arise for law enforcement officers, such as peer pressure, the code of silence, unequal treatment under the law, and the use of force. Students are asked to consider topics like appropriate officer conduct, exposing wrongdoing by colleagues, and interrogating suspects to determine what actions they believe are ethical.
World Scholar's Cup Lecture Final with Quotationsgregorycanderson
The document contains summaries and discussion questions from two short stories: "Lamb to the Slaughter" and "Evidence". In "Lamb to the Slaughter", a wife murders her husband with a frozen leg of lamb and the investigating officers eat the evidence without realizing. In "Evidence", a politician is suspected of being a robot but this is never proven. The document explores themes around morality, truth, authenticity and whether cheating disqualifies politicians from office. It also contains plot outlines and word level analyses of both stories.
World Scholar's Cup Lecture with Questions and Picturesgregorycanderson
The document provides discussion questions and plot summaries for two stories: "Lamb to the Slaughter" and "Evidence". It explores themes around morality, truth, authenticity, and whether criminals can be heroes. It also discusses the definition of cheating and compares it to lying. The document analyzes word choices in the stories and questions whether intention matters in interpretation and if authenticity is important for politicians.
The case of Larry Hillblom, founder of the multi-million dollar DHL Company started in 1994 when he died after his small seaplane crashed near his home island of Saipan. His body never was recovered.
This paper is done by: Younes Aitouazdi, and 4 other froup members on QDM class on UHD
This document provides information for hotline workers about human trafficking. It discusses the mission of helping hotlines to address community needs. Human trafficking is defined as modern day slavery exploiting people for sex or labor. Ohio has a high risk due to its location and infrastructure. Traffickers groom and control victims through force, fraud or coercion. Victims have extensive needs and barriers to getting help. Hotline workers should build trust, prioritize safety, and know signs of trafficking and available resources.
This document discusses defamation on the internet. Defamation requires a false statement that harms another's reputation, published without privilege to a third party, with at least negligence. It occurs through libel (published words) or slander (spoken words). While internet service providers are not liable for others' statements under the CDA, anonymous posters can potentially be identified in lawsuits. The rules for defamation online raise issues around editors, corrections, and defining who is a journalist. Relevant cases establish protections for public discussion and limits on internet company liability.
Here is a sample plan for a response to this question:
Introduction:
- Put the quote in context - Lord Lawton is arguing that the Theft Act 1968 aimed to simplify the law on robbery by removing outdated technicalities
- State that you will examine the accuracy of this view by looking at how the law on robbery has developed since 1968
Body Paragraph 1:
- Explain the definition of robbery under s.8 of the Theft Act 1968
- Note some similarities retained from the old law e.g. use of force/fear still required
- However, discuss how s.8 removed some technicalities e.g. no longer need to prove property was taken
Body Paragraph 2:
This document contains discussion prompts for a course on criminal justice ethics. It includes several hypothetical dilemmas and questions about ethical issues that may arise for law enforcement officers, such as peer pressure, the code of silence, unequal treatment under the law, and the use of force. Students are asked to consider topics like appropriate officer conduct, exposing wrongdoing by colleagues, and interrogating suspects to determine what actions they believe are ethical.
World Scholar's Cup Lecture Final with Quotationsgregorycanderson
The document contains summaries and discussion questions from two short stories: "Lamb to the Slaughter" and "Evidence". In "Lamb to the Slaughter", a wife murders her husband with a frozen leg of lamb and the investigating officers eat the evidence without realizing. In "Evidence", a politician is suspected of being a robot but this is never proven. The document explores themes around morality, truth, authenticity and whether cheating disqualifies politicians from office. It also contains plot outlines and word level analyses of both stories.
World Scholar's Cup Lecture with Questions and Picturesgregorycanderson
The document provides discussion questions and plot summaries for two stories: "Lamb to the Slaughter" and "Evidence". It explores themes around morality, truth, authenticity, and whether criminals can be heroes. It also discusses the definition of cheating and compares it to lying. The document analyzes word choices in the stories and questions whether intention matters in interpretation and if authenticity is important for politicians.
The case of Larry Hillblom, founder of the multi-million dollar DHL Company started in 1994 when he died after his small seaplane crashed near his home island of Saipan. His body never was recovered.
This paper is done by: Younes Aitouazdi, and 4 other froup members on QDM class on UHD
This document provides information for hotline workers about human trafficking. It discusses the mission of helping hotlines to address community needs. Human trafficking is defined as modern day slavery exploiting people for sex or labor. Ohio has a high risk due to its location and infrastructure. Traffickers groom and control victims through force, fraud or coercion. Victims have extensive needs and barriers to getting help. Hotline workers should build trust, prioritize safety, and know signs of trafficking and available resources.
This document discusses defamation on the internet. Defamation requires a false statement that harms another's reputation, published without privilege to a third party, with at least negligence. It occurs through libel (published words) or slander (spoken words). While internet service providers are not liable for others' statements under the CDA, anonymous posters can potentially be identified in lawsuits. The rules for defamation online raise issues around editors, corrections, and defining who is a journalist. Relevant cases establish protections for public discussion and limits on internet company liability.
Here is a sample plan for a response to this question:
Introduction:
- Put the quote in context - Lord Lawton is arguing that the Theft Act 1968 aimed to simplify the law on robbery by removing outdated technicalities
- State that you will examine the accuracy of this view by looking at how the law on robbery has developed since 1968
Body Paragraph 1:
- Explain the definition of robbery under s.8 of the Theft Act 1968
- Note some similarities retained from the old law e.g. use of force/fear still required
- However, discuss how s.8 removed some technicalities e.g. no longer need to prove property was taken
Body Paragraph 2:
Digital Citizenship is a concept which helps teachers, technology leaders and parents to understand what students/children/technology users should know to use technology appropriately. Digital Citizenship is more than just a teaching tool; it is a way to prepare students/technology users for a society full of technology. Digital citizenship is the norms of appropriate, responsible technology use.
The document contains multiple news articles on various legal topics:
1. A 16-year-old cheerleader was stabbed to death by a friend who then attempted suicide.
2. Two 13-year-old boys faced sex offender charges for slapping girls' rear ends at school but charges were later dismissed after apologies and financial settlements.
3. A judge is suing a dry cleaning business for $67 million for emotional distress over a $10 dry cleaning bill, claiming deceptive business practices over promised same-day service.
The document discusses the key considerations and legal framework for analyzing an online defamation claim. It outlines the factual elements an attorney must determine, including who the plaintiff and defendant are, what was published, where it was published, and which jurisdiction may apply. It then explains the differences between libel and slander as they relate to online publications. The document also covers the basic elements a plaintiff must prove in a defamation case as well as available defenses and remedies. Public figure status and issues of public concern versus private concern impact the applicable evidentiary standards.
This document provides information about police powers regarding detention, interviews, searches, and samples in the UK. It discusses the rights of detained individuals and limitations on police powers. Key points covered include:
- The legal grounds and time limits for police detention of suspects
- The role and responsibilities of the custody officer
- Rights of detained persons, such as access to legal advice, which can be delayed under certain conditions
- Rules around conducting interviews, including use of cautions and right to silence
- Types of searches police can perform on suspects and applicable safeguards
- Samples police can take from suspects, including requirements for consent or force depending on sample type
The document aims to explain the balance between police powers and
The document discusses the important role of police dispatchers in responding to domestic violence calls, noting that dispatchers must obtain detailed information from callers who may be in distress to ensure officer safety and aid prosecution. Dispatchers should prioritize domestic violence calls and relay key details like injuries, weapons, suspect descriptions, and whether children or restraining orders are involved to responding officers. The safety of victims and accurate information sharing between dispatchers and officers is critical in domestic violence situations.
Videos on
www.sharonnagyjohnson.com
“Governors safety initiative” Internet safety “train-the-trainer” training to give effective internet safety presentations to students and parents, as well as community groups. The Keynote created was using material provided by the NJ State Police and Ad Council’s public service advertisements, all of which is free to use
The document explains the exceptions to defamation under Section 499 of the Indian Penal Code. It provides 10 exceptions where imputations or accusations made against another person would not be considered defamation. These include imputations that are true and made for public good, opinions on the conduct of public servants, matters of public interest, reports of court proceedings, opinions on performances submitted for public judgment, censures from those in lawful authority, accusations made in good faith to authorities, imputations made in good faith for self protection or public good, and cautions intended for good or public interest. Examples are given for each exception.
This document provides instructions and prompts for 7 discussion forums on the topic of criminal investigations for a course. The forums ask students to discuss their definition of criminal investigation, the importance of investigations, applying a biblical passage, a fictional robbery case study, an article about a wrongful arrest, investigations that went wrong, preferred investigative fields, the use of informants, and key lessons learned from the course.
This document defines defamation as the publication or broadcast of a false statement of fact that seriously harms someone's reputation. It applies to both printed and spoken statements made online or offline. The document notes that truth is an absolute defense against defamation, but proving a statement is true can be difficult. It also explains that statements of opinion alone cannot be defamatory, and discusses some of the challenges around legislating cyberbullying and internet trolling. The document provides examples of statements that could be considered defamatory and discusses the standards of fault required in defamation cases involving public figures.
This document discusses the growing problem of "sexting", which is sending nude or semi-nude photos electronically. It provides statistics on why teens engage in this behavior, such as peer pressure or seeking attention. The images are often shared with boyfriends/girlfriends but sometimes strangers. Consequences of sexting include cyberbullying, reduced school attendance, and emotional harm. Incidents across the US are described where teens have faced legal trouble or suicide due to sexting images being distributed without consent. In the long run, sexting can negatively impact college and job opportunities.
1. The document discusses the steps involved in requesting writing assistance from the website HelpWriting.net. It involves creating an account, completing an order form with instructions and deadlines, and reviewing writer bids before selecting one and placing a deposit.
2. Once a paper is received, the customer reviews it and can request revisions if needed before authorizing final payment. Customers can request multiple revisions to ensure satisfaction.
3. The website promises original, high-quality content and offers refunds if papers are plagiarized. It aims to fully meet customer needs through the writing assistance process.
Example Essay For Mpa Program. Online assignment writing service.Kari Lowry
The document provides steps for requesting an assignment writing service from HelpWriting.net. It outlines:
1) Creating an account with a password and email.
2) Completing a 10-minute order form with instructions, sources, and deadline.
3) Reviewing bids from writers and choosing one based on qualifications.
4) Reviewing the completed paper and authorizing payment or requesting revisions.
How To Write A 2 3 Page Essay - Ackman LetterJennifer Nulton
The document discusses how the Olympic Games were used during the Cold War by the USSR and Western nations to showcase their political ideologies of communism and capitalism. The Soviet Union utilized the Olympics to demonstrate its superiority and prove the stability of communism. Both sides exploited the Games as a platform for propaganda and political statements. Athletes from the USSR trained full-time despite being classified as amateurs to maximize medal success. The Olympics served as a lens into the broader political and ideological competition between East and West during this era.
Number Writing Paper For Young Children Grid Paper 1Diana Marquez
The document provides instructions for creating an account on the HelpWriting.net site to request writing assistance. It outlines a 5-step process: 1) create an account, 2) complete an order form with instructions and deadline, 3) writers will bid on the request and the client chooses a writer, 4) the client reviews and pays for the paper, and 5) the client can request revisions until satisfied with the work. The process is designed to match clients with qualified writers to complete assignments and writing projects.
Why Homework Should Be Banned Essay. Online assignment writing service.Tonya Jackson
The passage discusses the literary style of pastoral. It is defined as a style that shows an idealized vision of nature, often featuring shepherds and usually set in a rustic environment. The passage provides a concise definition and overview of the key elements that characterize the pastoral literary style.
Why Homework Should Be Banned Essay. Online assignment writing service.Sonya Pope
The passage discusses the literary style of pastoral. It is defined as a style that shows an idealized vision of nature, often featuring shepherds and usually set in a rustic environment. The passage provides a concise definition and overview of the key elements of the pastoral style in just one sentence.
Here are a few suggestions to help improve your grammar:
- Read your writing out loud. This can help you catch errors in word choice, missing words, awkward phrasing, etc.
- Have others proofread your work. Ask trusted friends or tutors to review your papers and provide feedback on grammar mistakes.
- Use grammar checkers as a starting point, but don't rely on them completely. Manual proofreading is still important.
- Study grammar rules you frequently get wrong. For example, focus on preposition usage if that's an area of weakness. Quiz yourself to help commit rules to memory.
- Consider taking a grammar refresher course either at your college or online. F
Cyberbullying involves the willful and repeated harming of others through electronic means such as computers, cell phones, and other devices. It includes behaviors like posting embarrassing pictures of someone online or pretending to be another person online. 20% of youth ages 11-18 have experienced cyberbullying. While it occurs online, cyberbullying can have serious psychological effects similar to traditional bullying, including low self-esteem, depression, eating disorders, and even suicide in some cases.
Analysis of “The Storm” by Kate Chopin Free Essay Example. A Literary Analysis of the Storm by Kate Chopin - Free Essay Example .... Critical Analysis of The Storm by Kate Chopin Essay Example .... The Storm - Kate Chopin Summary And Analysis Essay - PHDessay.com. Kate Chopin's Story Of An Hour And The Storm Free Essay Example. Kate Chopin's 'The Storm': Quick Summary and Analysis. Themes and Meanings in The Storm by K. Chopin When Kate. Learn English Through Story - The Storm by Kate Chopin. "The Storm" by Kate Chopin Free Essay Example. The Setting in Kate Chopin’s “The Storm” - Read a Free Essay at Essays .... The storm kate chopin essay - Reliable Essay Writers That Deserve Your .... Analytical essay: The storm kate chopin essay. The Storm, Kate Chopin (PDF).
Digital Citizenship is a concept which helps teachers, technology leaders and parents to understand what students/children/technology users should know to use technology appropriately. Digital Citizenship is more than just a teaching tool; it is a way to prepare students/technology users for a society full of technology. Digital citizenship is the norms of appropriate, responsible technology use.
The document contains multiple news articles on various legal topics:
1. A 16-year-old cheerleader was stabbed to death by a friend who then attempted suicide.
2. Two 13-year-old boys faced sex offender charges for slapping girls' rear ends at school but charges were later dismissed after apologies and financial settlements.
3. A judge is suing a dry cleaning business for $67 million for emotional distress over a $10 dry cleaning bill, claiming deceptive business practices over promised same-day service.
The document discusses the key considerations and legal framework for analyzing an online defamation claim. It outlines the factual elements an attorney must determine, including who the plaintiff and defendant are, what was published, where it was published, and which jurisdiction may apply. It then explains the differences between libel and slander as they relate to online publications. The document also covers the basic elements a plaintiff must prove in a defamation case as well as available defenses and remedies. Public figure status and issues of public concern versus private concern impact the applicable evidentiary standards.
This document provides information about police powers regarding detention, interviews, searches, and samples in the UK. It discusses the rights of detained individuals and limitations on police powers. Key points covered include:
- The legal grounds and time limits for police detention of suspects
- The role and responsibilities of the custody officer
- Rights of detained persons, such as access to legal advice, which can be delayed under certain conditions
- Rules around conducting interviews, including use of cautions and right to silence
- Types of searches police can perform on suspects and applicable safeguards
- Samples police can take from suspects, including requirements for consent or force depending on sample type
The document aims to explain the balance between police powers and
The document discusses the important role of police dispatchers in responding to domestic violence calls, noting that dispatchers must obtain detailed information from callers who may be in distress to ensure officer safety and aid prosecution. Dispatchers should prioritize domestic violence calls and relay key details like injuries, weapons, suspect descriptions, and whether children or restraining orders are involved to responding officers. The safety of victims and accurate information sharing between dispatchers and officers is critical in domestic violence situations.
Videos on
www.sharonnagyjohnson.com
“Governors safety initiative” Internet safety “train-the-trainer” training to give effective internet safety presentations to students and parents, as well as community groups. The Keynote created was using material provided by the NJ State Police and Ad Council’s public service advertisements, all of which is free to use
The document explains the exceptions to defamation under Section 499 of the Indian Penal Code. It provides 10 exceptions where imputations or accusations made against another person would not be considered defamation. These include imputations that are true and made for public good, opinions on the conduct of public servants, matters of public interest, reports of court proceedings, opinions on performances submitted for public judgment, censures from those in lawful authority, accusations made in good faith to authorities, imputations made in good faith for self protection or public good, and cautions intended for good or public interest. Examples are given for each exception.
This document provides instructions and prompts for 7 discussion forums on the topic of criminal investigations for a course. The forums ask students to discuss their definition of criminal investigation, the importance of investigations, applying a biblical passage, a fictional robbery case study, an article about a wrongful arrest, investigations that went wrong, preferred investigative fields, the use of informants, and key lessons learned from the course.
This document defines defamation as the publication or broadcast of a false statement of fact that seriously harms someone's reputation. It applies to both printed and spoken statements made online or offline. The document notes that truth is an absolute defense against defamation, but proving a statement is true can be difficult. It also explains that statements of opinion alone cannot be defamatory, and discusses some of the challenges around legislating cyberbullying and internet trolling. The document provides examples of statements that could be considered defamatory and discusses the standards of fault required in defamation cases involving public figures.
This document discusses the growing problem of "sexting", which is sending nude or semi-nude photos electronically. It provides statistics on why teens engage in this behavior, such as peer pressure or seeking attention. The images are often shared with boyfriends/girlfriends but sometimes strangers. Consequences of sexting include cyberbullying, reduced school attendance, and emotional harm. Incidents across the US are described where teens have faced legal trouble or suicide due to sexting images being distributed without consent. In the long run, sexting can negatively impact college and job opportunities.
1. The document discusses the steps involved in requesting writing assistance from the website HelpWriting.net. It involves creating an account, completing an order form with instructions and deadlines, and reviewing writer bids before selecting one and placing a deposit.
2. Once a paper is received, the customer reviews it and can request revisions if needed before authorizing final payment. Customers can request multiple revisions to ensure satisfaction.
3. The website promises original, high-quality content and offers refunds if papers are plagiarized. It aims to fully meet customer needs through the writing assistance process.
Example Essay For Mpa Program. Online assignment writing service.Kari Lowry
The document provides steps for requesting an assignment writing service from HelpWriting.net. It outlines:
1) Creating an account with a password and email.
2) Completing a 10-minute order form with instructions, sources, and deadline.
3) Reviewing bids from writers and choosing one based on qualifications.
4) Reviewing the completed paper and authorizing payment or requesting revisions.
How To Write A 2 3 Page Essay - Ackman LetterJennifer Nulton
The document discusses how the Olympic Games were used during the Cold War by the USSR and Western nations to showcase their political ideologies of communism and capitalism. The Soviet Union utilized the Olympics to demonstrate its superiority and prove the stability of communism. Both sides exploited the Games as a platform for propaganda and political statements. Athletes from the USSR trained full-time despite being classified as amateurs to maximize medal success. The Olympics served as a lens into the broader political and ideological competition between East and West during this era.
Number Writing Paper For Young Children Grid Paper 1Diana Marquez
The document provides instructions for creating an account on the HelpWriting.net site to request writing assistance. It outlines a 5-step process: 1) create an account, 2) complete an order form with instructions and deadline, 3) writers will bid on the request and the client chooses a writer, 4) the client reviews and pays for the paper, and 5) the client can request revisions until satisfied with the work. The process is designed to match clients with qualified writers to complete assignments and writing projects.
Why Homework Should Be Banned Essay. Online assignment writing service.Tonya Jackson
The passage discusses the literary style of pastoral. It is defined as a style that shows an idealized vision of nature, often featuring shepherds and usually set in a rustic environment. The passage provides a concise definition and overview of the key elements that characterize the pastoral literary style.
Why Homework Should Be Banned Essay. Online assignment writing service.Sonya Pope
The passage discusses the literary style of pastoral. It is defined as a style that shows an idealized vision of nature, often featuring shepherds and usually set in a rustic environment. The passage provides a concise definition and overview of the key elements of the pastoral style in just one sentence.
Here are a few suggestions to help improve your grammar:
- Read your writing out loud. This can help you catch errors in word choice, missing words, awkward phrasing, etc.
- Have others proofread your work. Ask trusted friends or tutors to review your papers and provide feedback on grammar mistakes.
- Use grammar checkers as a starting point, but don't rely on them completely. Manual proofreading is still important.
- Study grammar rules you frequently get wrong. For example, focus on preposition usage if that's an area of weakness. Quiz yourself to help commit rules to memory.
- Consider taking a grammar refresher course either at your college or online. F
Cyberbullying involves the willful and repeated harming of others through electronic means such as computers, cell phones, and other devices. It includes behaviors like posting embarrassing pictures of someone online or pretending to be another person online. 20% of youth ages 11-18 have experienced cyberbullying. While it occurs online, cyberbullying can have serious psychological effects similar to traditional bullying, including low self-esteem, depression, eating disorders, and even suicide in some cases.
Analysis of “The Storm” by Kate Chopin Free Essay Example. A Literary Analysis of the Storm by Kate Chopin - Free Essay Example .... Critical Analysis of The Storm by Kate Chopin Essay Example .... The Storm - Kate Chopin Summary And Analysis Essay - PHDessay.com. Kate Chopin's Story Of An Hour And The Storm Free Essay Example. Kate Chopin's 'The Storm': Quick Summary and Analysis. Themes and Meanings in The Storm by K. Chopin When Kate. Learn English Through Story - The Storm by Kate Chopin. "The Storm" by Kate Chopin Free Essay Example. The Setting in Kate Chopin’s “The Storm” - Read a Free Essay at Essays .... The storm kate chopin essay - Reliable Essay Writers That Deserve Your .... Analytical essay: The storm kate chopin essay. The Storm, Kate Chopin (PDF).
Dream Place To Visit Essay. Online assignment writing service.Tanya Collins
The paper discusses a recent news story from India where a woman gave birth to conjoined twins - a girl who was stillborn and a boy who died two hours later. It provides context that most Indians are Hindu, and then delves into some of the cultural and religious implications of the twins' condition and fate within Hinduism. The paper examines Hindu beliefs around reincarnation and how the twins' short lives and deaths may be viewed through that religious lens. It aims to give international readers insight into how such a medical case might be perceived differently in India due to Hindu cultural and spiritual perspectives.
How To Structure A Tok Essay A. Online assignment writing service.Heidi Perry
This document provides instructions for using the writing assistance service HelpWriting.net. It outlines a 5-step process: 1) Create an account with a password and email. 2) Complete a 10-minute order form providing instructions, sources, deadline. 3) Review bids from writers and choose one based on qualifications. 4) Receive the paper and authorize payment if satisfied. 5) Request revisions to ensure satisfaction, with a refund option for plagiarized work. The service aims to provide original, high-quality content through a bidding system and revision process.
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Buy Japanese Handwriting Practice Book GenkouyouMelissa Daehn
This book report discusses a book about technology and the internet. The book presents its topic in a fun and engaging way, using quotes from researchers to discuss the influence of the internet on modern life. This makes the typically tedious topic of technology more interesting to read about. The report praises the book for discussing its subject in a novel style that maintains reader attention and willingness to learn.
This document provides a brief history of the evolution of motion pictures from their invention in the late 19th century to modern times. It notes some key developments including the transition from silent films to sound films, shorter films to feature-length films, black and white to color, and analog to digital formats. Some inventors who contributed to early motion picture technology are mentioned, such as the Lumiere brothers, Thomas Edison, and William Kennedy Dickson. Frame rate and film length standards are also summarized.
Worst College Application Essay Ever. Online assignment writing service.Misty Harris
The document discusses the process of ordering an assignment writing service from HelpWriting.net. It involves 5 steps: 1) Creating an account with valid email and password. 2) Completing an order form providing instructions, sources, and deadline. 3) Reviewing bids from writers and choosing one. 4) Reviewing the completed paper and authorizing payment. 5) Requesting revisions to ensure satisfaction, with a refund option for plagiarized work. The document promotes HelpWriting.net by emphasizing its promises of original, high-quality content and satisfaction guarantees.
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The passage discusses the pros and cons of the death penalty. It acknowledges that both sides make valid points, with proponents arguing it makes citizens safer and opponents arguing humans shouldn't play God. The author ultimately believes the death penalty should be abolished for three reasons: governments are flawed systems, a law won't end all murders, and people shouldn't have authority to determine if someone lives or dies.
The document discusses the steps involved in requesting writing assistance from the website HelpWriting.net. It outlines 5 steps: 1) Create an account with valid email and password. 2) Complete a 10-minute order form providing instructions, sources, and deadline. 3) Review bids from writers and choose one based on qualifications. 4) Review the completed paper and authorize payment if satisfied. 5) Request revisions until fully satisfied, with the option of a full refund for plagiarized work.
Similar to Solution Manual for Ethical Obligations and Decision Making in Accounting Text and Cases 3rd Edition by Mintz and Morris (20)
How MJ Global Leads the Packaging Industry.pdfMJ Global
MJ Global's success in staying ahead of the curve in the packaging industry is a testament to its dedication to innovation, sustainability, and customer-centricity. By embracing technological advancements, leading in eco-friendly solutions, collaborating with industry leaders, and adapting to evolving consumer preferences, MJ Global continues to set new standards in the packaging sector.
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This PowerPoint compilation offers a comprehensive overview of 20 leading innovation management frameworks and methodologies, selected for their broad applicability across various industries and organizational contexts. These frameworks are valuable resources for a wide range of users, including business professionals, educators, and consultants.
Each framework is presented with visually engaging diagrams and templates, ensuring the content is both informative and appealing. While this compilation is thorough, please note that the slides are intended as supplementary resources and may not be sufficient for standalone instructional purposes.
This compilation is ideal for anyone looking to enhance their understanding of innovation management and drive meaningful change within their organization. Whether you aim to improve product development processes, enhance customer experiences, or drive digital transformation, these frameworks offer valuable insights and tools to help you achieve your goals.
INCLUDED FRAMEWORKS/MODELS:
1. Stanford’s Design Thinking
2. IDEO’s Human-Centered Design
3. Strategyzer’s Business Model Innovation
4. Lean Startup Methodology
5. Agile Innovation Framework
6. Doblin’s Ten Types of Innovation
7. McKinsey’s Three Horizons of Growth
8. Customer Journey Map
9. Christensen’s Disruptive Innovation Theory
10. Blue Ocean Strategy
11. Strategyn’s Jobs-To-Be-Done (JTBD) Framework with Job Map
12. Design Sprint Framework
13. The Double Diamond
14. Lean Six Sigma DMAIC
15. TRIZ Problem-Solving Framework
16. Edward de Bono’s Six Thinking Hats
17. Stage-Gate Model
18. Toyota’s Six Steps of Kaizen
19. Microsoft’s Digital Transformation Framework
20. Design for Six Sigma (DFSS)
To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations
The APCO Geopolitical Radar - Q3 2024 The Global Operating Environment for Bu...APCO
The Radar reflects input from APCO’s teams located around the world. It distils a host of interconnected events and trends into insights to inform operational and strategic decisions. Issues covered in this edition include:
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Solution Manual for Ethical Obligations and Decision Making in Accounting Text and Cases 3rd Edition by Mintz and Morris
1. Solution Manual for Ethical Obligations and Decision
Making in Accounting Text and Cases 3rd Edition by
Mintz and Morris
Chapter 2: Accountants‟ Ethical Decision Process and Professional Judgment
1. Identify the stakeholders and how they were affected by Heene’s actions?
The stakeholders in the “Balloon Ball Hoax” are the boy, Falcon Heene; the parents,
Richard and Mayumi Heene; brothers, Bradford and Ryo Heene; Larimer County sheriff,
Jim Alderman; Denver International Airport travelers and employees; National Guard
unit; local police; search and rescue teams; media and news services; Colorado taxpayers;
and the public.
The public through the media watched and worried about the fate of the boy in the
balloon. Colorado taxpayers footed the bill for the $50,000 costs of personnel time,
equipment and other incidentals to track the balloon, search and rescue mission, and
investigation of the hoax. Denver International Airport closed to avoid collision with the
balloon. Travelers were delayed and flights rerouted or rescheduled. Airport employees
had to remain calm and courteous as travelers became frustrated with delays, missed
flight times, and rescheduling.
Local police, the National Guard unit, and search and rescue teams spent hours and used
expensive equipment to track and hunt for the balloon and boy while Falcon was safe the
whole time. Sheriff Jim Alderman had to conduct investigations under intense media
scrutiny. At first, the media was incredulous that the parents were being questioned and
investigated. Then Mr. Alderman was ridiculed for not detecting the hoax sooner.
2. Falcon Heene was used by his parents to pull off the hoax that he was on a hot air balloon
that had escaped it tether. Falcon was expected to lie and help his parents with the hoax.
His brothers, Bradford and Ryo, were also expected to lie and help the parents. Media
attention was focused on all of the sons as the story played out. Falcon explained on CNN
Larry King Live in response to a question from Wolf Blitzer that he was hiding and not
responding to his name because of the show.
The parents, Richard and Mayumi Heene, used the hoax to create and garner attention so
that they could get their own reality television show. Their actions were a result of
egoism. The need for media attention was the utmost reason for the hoax, and the hoax
was carried out without regard for anyone else or cost to the taxpayers. Richard Heene
had called the media and Federal Aviation Administration (FAA) twice while the balloon
was aloft.
The media and news services followed the story in detail. Journalism ethics and
skepticism were forgotten in the thrill of chasing the story and being the first to report
updates.
As a result of the hoax, Sheriff Jim Alderman considered charges against the Heenes for
conspiracy, contributing to the delinquency of a minor, making a false report to
authorities, and attempting to influence a public servant. Some of these charges are
felonies and carry a maximum sentence of six years in prison.
Richard Heene pled guilty to the felony charge of attempting to influence a public servant
and received four years‟ probation. He was prohibited from receiving any financial
3. benefit from the case during the period of the probation and received 90 days of jail time
with 60 days being work release time. Richard pled to more severe felony charge so that
his wife could be charged with misdemeanor, a lesser charge. She, thereby, could avoid
deportation back to Japan. Mayumi pled guilty to false reporting to authorities. She was
sentenced to 20 days in jail, which she can serve on weekends after her husband‟s
release.
Sheriff Alderman sought and was awarded full restitution of approximately $50,000 for
the cost of investigating the hoax. The FAA sought and was awarded a fine of $11,000.
Update on what happened to the family: in 2012, Mr. Heene helped support his family by
becoming the Aluminum Man, the aluminum foil-covered superhero. He also had an
invention called the “Heene Duty,” a “truck transformer” for flat bed trucks that
transforms into tool boxes, workstations and picnic tables as well as still trying to cash in
on the reality TV craze with his „Richard Heene: Psyence Detective„ and an appearance
on „Wife Swap.‟
2. What stage of moral reasoning is exhibited by Richard Heene’s actions? Do
you believe the punishment fit the crime? Why or why not?
Richard Heene was reasoning at stage 2 (satisfying one‟s own need) in the staging of the
balloon hoax. In pleading guilty to a felony charge, Richard was reasoning at stage 3 in
the sense that he was showing loyalty to his wife.
4. As you discuss the case, be sure to consider that students may have many different
opinions about whether the punishment fits the crime. It is their ability to reason ethically
that is most important.
3. How do you assess at what stage of moral development in Kohlberg’s model
you reason at in making decisions? Are you satisfied with that stage? Do you
believe there are factors or forces preventing you from reasoning at a higher
level? If so, what are they?
Students are usually at stage 2 two (pursuit of self-interests) or stage three (influenced by
peers) in that they try to do what is expected of them by others. However, many students
are at stage 4 because they respect the laws and believe they apply to all, including
themselves. One goal of an accounting ethics class is to help students move into the post-
conventional stage.
Some students will erroneously believe they are at higher levels of reasoning and explain
it by saying that they choose their own ethical principles to follow rather than following
the law. For this to be a correct position, the principle would have to apply to themselves
and to others equally. If they do not like to pay sales taxes, do they skip all taxes? Do you
they think others should skip the taxes they do? How is a fair determination made that
considers the interests of all parties?
Also, ask students if they are consistently reasoning at the same level for all ethical
dilemmas. Some students may have a family and may reason at a higher level on family
dilemmas than those that occur at work.
5. 4. Using the child abuse scandal at Penn State discussed in Chapter 1, explain
the actions that would have been taken by Joe Paterno if he had been
reasoning at each stage in Kohlberg’s model and why.
Stage 1: Paterno would not tell anyone about Sandusky, if he could be sure that no one
would ever find out, as it would keep others from being mad at him. However, once
McQueary informed him about Sandusky, Paterno would tell his superiors to show his
obedience to rules and avoidance of punishment. Stage 2: Paterno would want to satisfy
his own needs and protect his football program. Thus, he would tell the athletic director
but would avoid confronting Sandusky. Stage 3: Paterno would want to follow the rules
and be fair to the best interest of others, and particularly, the interests and loyalty to Penn
State. He would tell his superiors but follow their guidance on what is best for Penn
State. He would not want to take an action that jeopardizes the football program. Stage 4:
Paterno would want to comply with the morality of law and duty to social order. He
would tell his superiors but would also report in accordance with the Clery Act. He might
also inform child protective services. Stage 5: Paterno would weigh alternative courses of
action by evaluating the benefits and harms to society. He might conclude that the harms
to the young boy were greater than other harms, including the loss of reputation to Penn
State. He might look for a way to help the boy while also protecting the reputation of
Penn State and the football program. Stage 6: Paterno would consider all options from his
personal ethical system to do the right thing. His action would be guided by universal
ethical principles that would apply to others in a similar situation. He would look past
self-interest and consider how Sandusky‟s actions affected so many children and
6. tarnished the reputation of the Penn State football program that is guided by ethical
values.
5. Aristotle believed that there was a definite relationship between having
practical wisdom (i.e., knowledge or understanding that enables one to do the
right thing) and having moral virtue, but these were not the same thing.
Explain why. How do these virtues interact in Rest’s Four Component Model
of Ethical Decision Making?
A person who has all the right moral virtues (i.e., courage, temperance, self-discipline,
moderation, modesty, humility, generosity, friendliness, truthfulness, honesty, justice)
knows what ends to pursue, but without practical wisdom, that person will not know how
to set about pursuing the right ends. Aristotle believed that having one‟s heart in the right
place is not good enough: being a good person requires a kind of practical wisdom as
well as a good disposition. Or, as author John Bradshaw puts it in his book,
Reclaiming Virtue: Practical wisdom “is the ability to do the right thing, at the right
time, for the right reason.” A person who has practical wisdom but does not have the
right moral virtues will be very effective in devising means to personal ends, but those
ends might not be noble. The villain in a James Bond film might be seen as a portrait of
a person with practical wisdom but no moral virtue.
For this reason, Aristotle believed that practical wisdom was the virtue that made all the
other virtues possible. Without the correct application of practical wisdom, the other
virtues would be too much or too little and turn into vices. Aristotle recognizes that what
we truly and firmly believe influences our behavior. If we have really internalized the
7. practical wisdom and thought about the reasoning to support it, we will be more likely to
exhibit moral virtue. According to Aristotle moral virtue comes as a result of habitually
doing the right thing. One becomes virtuous just by habitually doing virtuous things (i.e.,
be fair-minded, honest, trustworthy) One becomes courageous by habitually doing
courageous things (i.e., don‟t subordinate judgment).
Aristotle‟s moral virtues correlate with Rest‟s moral character while practical
wisdom correlates with the moral sensitivity, moral judgment, and moral motivation
in Rest‟s four-component model of ethical decision making.
6. In the text, we point out that Rest’s model is not linear in nature. An
individual who demonstrates adequacy in one component may not
necessarily be adequate in another, and moral failure can occur when there
is a deficiency in any one component. Give an example in accounting when
ethical intent may not be sufficient to produce ethical behavior and explain
why that is the case.
An example from accounting might be the public accounting firms‟ conflict of
responsibilities to the public and to the client organizations. The audit fees are paid by the
client organization rather than the general public. (There is an old German proverb which
says “Whose bread I eat, his song I sing.”) The general public including investors and
creditors are the direct beneficiary of independent auditing services. The public interest
often conflicts with the client interests over disclosures, transparency, and valuations in
the balance sheet and income statement. It has often seemed as if the client interests
8. (being the ones who paid the fees) won the conflict in the corporate accounting scandals
of the early 2000s and the subprime mortgage bubble of the 2007-2008 financial crises.
The ethical domain for accountants and auditors involves (1) the client organization that
hires and pays for accounting services; (2) the accounting firm; (3) accounting
profession; and (4) the general public. In the Enron case, Enron was paying more
consulting fees to Andersen than audit fees. As one of the largest clients of Andersen‟s
Houston office, if not entire firm, Enron expected Andersen to do the audit quickly and
with minimal disruptions so that the consulting could continue to expand the business
model, revenues and net income. Andersen wanted to continue as the largest accounting
firm; this would only happen if the firm kept the high fees from Enron. The accounting
profession, at the time, wanted more consulting engagements and was looking to rebrand
the CPA as a “cognitor,” a certified consultant. The public wanted Enron to continue to
grow so that the stock prices would remain high. The conflicting interests all seemed to
be suggesting that Enron should continue to grow and all would be happy. The biggest
conflict was if Andersen should have been concerned about upholding the accounting
profession‟s requirement to follow GAAP and to be independent. However, the lure of
the large consulting fees encouraged Andersen to look the other way and to go along with
Enron at the expense of the profession‟s reputation and the need of the public for reliable
financial statements.
Another example from chapter 1 is the Betty Vinson situation at WorldCom. She knew it
was wrong to “cook the books” but she did not act on those beliefs. She identified the
moral issue but lacked the conviction to carry out her decision with moral courage.
9. Instead, she followed the orders from superiors and later justified her behavior by
rationalizing it as a one-time act and demanded by people who knew accounting better
than herself. Thus, Betty did not act on her ethical intent and did not display ethical
behavior.
These are examples of ethical conflict in accounting. In some cases moral blindness may
cause the accountant not to see the moral issue (ethical sensitivity) even though the
decision maker has the ability to apply moral judgment and is of high moral character.
For example, does an accountant realize that when her company overstates inventory that
it may lead to fraudulent financial statements. Can she spot the ethical issues from the
start or only after the damage has been done?
7. In teaching about moral development, instructors often point out the
threefold nature of morality: It depends on emotional development (in the
form of ability to feel guilt or shame), social development (manifested by the
recognition of the group and the importance of moral behavior for the
group’s existence), and cognitive development (especially the ability to adopt
another’s perspective). How does this perspective of morality relate to ethical
reasoning by accountants and auditors?
Accountants and auditors must have the proper emotional development in order to put
others first and before self; the social development to recognize the importance of the
public need for fair financial statements, and being able to follow a code of ethics and
uphold the ethical values of the accounting profession; the cognitive development to be
independent, objective and non-biased.
10. 8. Some empirical research suggests that accountants and auditors may not
achieve their higher levels of ethical reasoning. Why do you think this
statement may be correct?
Kohlberg was working on stage 6 at the time of his death and believed that this stage
rarely occurred. Published studies during the 1990s indicate that CPAs reason primarily
at stages 3 and 4. CPAs are influenced by relationships with peers, superiors, and clients
(stage 3) and by the rules (stage 4). One hindrance to reaching stage 6 is that there are no
universal accounting rules as the convergence to a single set of standards is showing.
However, CPAs should be moved to reason at stage five and evaluate harms and benefits
of actions on stakeholders; be far-minded and objective; and act in a virtuous manner.
9. Do you agree with Carol Gilligan’s criticism of Kohlberg’s model that
women reason differently than men and rely more on a care-and-response
orientation? Why or why not? Do you believe Kohlberg’s model is culturally
biased? Why or why not?
Gilligan interviewed twenty-nine women from referrals of abortion and pregnancy-
counseling centers and found different takes on the three level of moral development than
Kohlberg. She found that in using Kohlberg's model that men typically think in formulas
of peoples' rights, like a math problem. And in turn, women are more uncomfortable
responding to ethical dilemmas. When looking at situation, men will ask of themselves
what the “right” answer is. They will ask themselves the why, what, when questions.
Women, on the other hand, will tend to solve an ethical dilemma without trying to hurt
11. anyone. Perhaps this is why “Men are from Mars and Women are from Venus.”
Ask you class how they felt about the ethical dilemmas presented in chapter 1 discussion
questions 1 and 2. You might find some students are uncomfortable being asked to decide
whether the runaway train is harming or killing five people or one. Some would prefer an
option that does not kill anyone. Some students also prefer to discuss the dilemma as
saving one versus five. This discomfort may not fall solely along gender differences.
10. Arthur Andersen LLP was the auditor for Enron, WorldCom, Waste
Management and other companies that committed fraud. Andersen was
forced to shut its doors forever after a U.S. Department of Justice lawsuit
against the firm that it had obstructed justice and lied to the government in
the Enron case. One thing Andersen had done was to shred documents
related to its audit of Enron before the government could get its hands on
them. Some in the profession thought the government had gone too far given
the facts and mediating circumstances including top management’s
deception; others believed the punishment was unjustified because most
accounting firms got caught up in similar situations during the late 1990s
and early 2000s (pre-Sarbanes-Oxley). What do you believe? Use ethical
reasoning to support your answer.
At the time of Enron and Andersen scandal, most of the big accounting firms were
making more off of consulting engagements rather than auditing engagements. (Urban
legend has it that one accounting firm even paid $10,000 to a company in order to obtain
the company‟s audit engagement, which was tied to a consulting engagement.) Auditing
12. engagements had become the loss leader for the firms. The large consulting engagements
affected the independence of the audit in appearance, if not in fact. Using the
utilitarianism approach, one could argue that keeping the client happy on an audit was in
the greater good of the accounting firm, the client, shareholders, public, suppliers,
employees, and the market. Using the Golden Rule approach, one could argue that in
order for the accounting firms to be considered trusted advisers, they could not
disapprove of every business of the client; all CPAs had to treat their clients in this way,
at least prior to Sarbanes-Oxley. By becoming trusted advisers, the clients would then
award more consulting contracts, and the firms would benefit. Using the deontology
approach, the firms had a duty to protect the confidentiality of the client. Therefore,
documents should be shredded and not turned over to the authorities. All these have a
fallacy of confirming the consequences. In other words, the ends do not justify the means.
There is no ethical justification to destroying documents to “save a client.”
11. In this chapter we discuss the role of Sherron Watkins in the Enron fraud.
Evaluate Watkins’ thought process and actions from the perspective of
Kohlberg’s model. Do you think she went far enough in bringing her
concerns out in the open? Why or why not?
Watkins identified the ethical issues in the Enron debacle. She was motivated to do the
right thing by self-interest and possibly enlightened egoism; this implies that Watkins
was at Kohlberg‟s stage 2 (satisfying one‟s own needs). It is hard to judge whether she
was at stage 3 (fairness to others), since she did not mention the interest of stockholders,
13. employees, retirees of Enron, although her memo mentioned that Enron could implode
from the business model and accounting cover-up.
In determining whether Watkins went far enough to bring her concerns out in the open is
a bit like being a Monday morning quarterback. She did bring her concerns to the chair of
the board. Should she have taken the concerns to the audit committee, independent
member of the board, and/or the entire board? Should she have gone outside the company
– to the SEC, or a news reporter? Was she waiting on a response from Lay? How much
time was involved? Did she need time to sell her Enron stock before telling outsiders?
Watkins has been a licensed Texas CPA since 1983; she may have felt constrained by the
obligation of confidentiality. She tried to do the right thing perhaps for selfish reasons
(i.e., concern about ever getting another job if Enron implodes). She did not carry through
ethical thought with ethical action.
12. You are in charge of the checking account for a small business. One morning,
your accounting supervisor enters your office and asks you for a check for
$150 for expenses that he tells you he incurred entertaining a client last night.
He submits receipts from a restaurant and lounge. Later, your supervisor’s
girlfriend stops by to pick him up for lunch, and you overhear her telling the
receptionist what a great time she had at dinner and dancing with your
supervisor the night before. What would you do and why?
As employee you would want to find out what the accounting and reimbursement policies
of the firm are. (If there are no policies, then policies need to be developed or possibly at
least written down.) Many firms will have at least oral policies that reimbursements are
14. for business related activities. Unless the supervisor is the owner of the firm he would be
expected to follow those policies also. The IRS would require a detailed receipt for
business meals over $75, if the tax return were audited, with the persons present and
business reason or discussion at the meal. After lunch or the next day the accountant
should ask his supervisor for that information. It may be possible that there was another
couple with the supervisor and his girlfriend the previous night for the business meal.
Once that information is acquired, you may want the owner to approve the expense or
least made aware of the expense.
Using Kohlberg‟s model, the above steps would be reasoning at the conventional level
and stages 3 and 4. The ethical theories would be using the deontology, justice, virtue and
utilitarianism.
13. Do you believe that our beliefs trigger our actions, or do we act and then
justify our actions by changing our beliefs? Explain.
A highly ethical person knows his values, principles and beliefs. Those values, principles
and beliefs would then determine his actions in an ethical situation. A person who does
not understand or fully know his values, principles and beliefs, might act in an ethical
situation without thinking through the consequences other than from an egoistic view
point. Later rationalizations may be used to reconcile actions to ethical beliefs. If this is a
one-time event the person can learn from the experience, refine his values, principles and
beliefs for future situations. However, a person who always justifies or rationalizes his
actions has a flexible belief system or is lacking in the moral virtues. In effect
justifications and rationalizations become the belief system of that person.
15. 14. Do you think Betty Vinson was a victim of “moral blindness”? Why or why
not?
Betty Vinson‟s situation at WorldCom: she knew it was wrong to “cook the books” but
she did not act on those beliefs. Instead, she followed the orders from superiors and later
justified her behavior by rationalizing it as a one-time act and demanded by people who
knew accounting better than herself. She was concerned for her job, understandably, but
did not see the big picture that the WorldCom fraud was hurting many people (i.e.,
stockholders, employees) and she might have been able to stop it. Thus, Betty did not act
on her ethical intent and did not display ethical behavior.
Moral blindness is used to describe someone who can't tell right from wrong, rather than
just choosing to ignore doing "the right thing." Since Betty knew that it was wrong to
“cook the books” she was not a victim of moral blindness. She was weak in not staying
true to her ethical values; she may have felt pressured and did not have a choice except
to go along. That is different from moral blindness.
15. In her case against the Defense Contract Audit Agency (DCAA) that resulted
from actions against her for blowing the whistle on improper agency
practices, Diem-Thi Le sought to provide DCAA documents to the Office of
Special Counsel (OSC) to back up her claims of retaliation. DCAA provided
Le with a memo that said she was “not permitted to access or copy or possess
any Agency document for [her] private purposes, including
16. preparation of complaints in any forum,” according to the OSC report,
which directly quoted the memo. DCAA Assistant General Counsel John
Greenlee drafted the template of the August 31, 2007 memo, which bore the
signature of Sharon Kawamoto, one of Le’s supervising auditors.
Le wanted clarification. Kawamoto told Greenlee in a September 7, 2007,
email that Le wanted to know if she could “access documents related to
audits cited in her performance appraisals in order to prepare complaints to
OSC and the Equal Employment Opportunity Office,” states the OSC
report. Le wanted copies of her performance appraisals and related emails.
Greenlee responded that Le “may not distribute or disclose those documents
to anyone else—period—without asking permission. That permission will not
be granted her.”
Do you think Le should have been provided access to her performance
appraisals and related emails, given that some aspects of this information
contained work-related matters and client information? Does she have an
“ethical right” to such information? What ethical limitations might have
existed for Le with respect to using this information, assuming that she was a
member of the Institute of Management Accountants (IMA)?
Le should have been provided access to her performance appraisals and related emails.
As a federal agency there should have been a procedure for an employee to appeal
performance appraisals. The appeal process includes access to those appraisals. Any
work-related matters or client specific information could be redacted. The justice theory
would support Le having this information. As an IMA member Le has a responsibility to
17. keep informational confidential and to report ethical issues within the organization up the
organizational chain of command. Communication of the problems outside the
organization (i.e., to the news media) is not considered appropriate unless there is a clear
violation of the law. Le had the right to consult an attorney about her legal obligations
and rights concerning the ethical conflict.
16. In this chapter, we discuss the study by Libby and Thorne of the association
between auditors’ virtue and professional judgment by asking members of
the Canadian Institute of Chartered Accountants to rate the importance of a
variety of virtues. The most important virtues identified were truthful,
independent, objective, and having integrity. The authors note that the
inclusion of these virtues in professional codes of conduct (such as the
Principles of the AICPA Code of Professional Conduct) may account for
their perceived importance. Explain how these virtues relate to an auditor’s
intention to make ethical decisions.
The virtues of independence and objectivity relate to the auditor being responsible to the
accounting profession and the general public: the ethical domain of auditing. The virtues
of honesty and integrity are part of the questioning mind, search for knowledge, and
suspension of judgment of skepticism which enables an auditor to be objective and
independent. The intention to make ethical decisions requires an auditor to deliberate on
whether to employ honesty, integrity, independence and objectivity in his work. The
action of this deliberation of virtues affects the intention and exercise of professional
judgment.
18. 17. Interpretation 102-4 of the AICPA Code of Professional Conduct that was
discussed in Chapter 1 provides that a CPA should not knowingly
misrepresent facts or subordinate her judgment when performing
professional services. Explain how Rest’s model of moral development
influences the steps a CPA should take to avoid subordinating professional
judgment.
Rest‟s model has four components (moral sensitivity, moral judgment, moral motivation,
and moral character). A CPA requires moral sensitivity to know when his judgment is
being pressured towards subordination to the client or other interests. The CPA needs to
keep the interest of the public foremost in making judgments and remaining skeptical, be
objective, and independent in the situation (moral judgment). He will then need moral
motivation and moral character (courage) to resist the pressure to subordinate judgment.
This may require that the CPA act as an internal or external whistleblower, as permitted
by the profession‟s codes of ethics.
18. Explain what you think each of the following statements means in the context
of moral development.
a. How far are you willing to go to do the right thing?
b. How much are you willing to give up to do what you believe is right?
c. We may say we would do the right thing, but when it requires
sacrifice, how much are we willing to give up?
19. Each of the statements indicates that doing the right thing may not be easy or
comfortable. It may require speaking up when it is easier and more comfortable to remain
silent. The statements highlight why doing the right thing is not the common thing to see
done. Moral development of character requires the courage to act on the right thing, not
just the knowledge of right and wrong. Moral courage requires placing the interests of
others ahead of one‟s own when ethical circumstances require. Both Cynthia Cooper and
Diem-Thi Le are positive examples of placing ethics ahead of self-interest.
19. In a June 1997 paper published in the Journal of Business Ethics, Sharon
Green and James Weber reported the results of a study of moral reasoning
of accounting students prior to and after taking an auditing course. The
study also compared the results between accounting and non-accounting
students prior to the auditing course. The authors found that: (1) accounting
students, after taking an auditing course which emphasized the AICPA
Code, reasoned at higher levels than students who had not taken the course;
(2) there were no differences in moral reasoning levels when accounting and
non-accounting majors were compared prior to an auditing course; and (3)
there was a significant relationship between the Seniors' levels of ethical
development and the choice of an ethical versus unethical action.
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Comment on the results of this study.
The results of the study show that ethical training and emphasis can make a difference in
behavior, level of ethical development and the knowledge of ethical versus unethical. The
study does not indicate the duration of the ethical training or optimal intervals of when to
20. update the training. The discussion of the profession‟s codes of ethics keeps the
expectations of the profession uppermost in one‟s mind. Even though discussion of ethics
with students may lead to more ethical behavior, it still requires the moral conviction to
act on what students might learn is the right thing to do as an accounting professional. It
is this last crucial step that we should strive as educators to help students achieve in
practice.
20. A major theme of this chapter is that our cognitive processes
influence ethical decision making. Use the theme to comment on the
following statement, which various religions claim as their own and
has been attributed to Lao Tzu and some say the Dalai Lama:
“Watch your thoughts; they become your words.
Watch your words; they become your actions.
Watch your actions; they become your habits.
Watch your habits; they become your character.
Watch your character; it becomes your destiny.”
One‟s character reveals one‟s values and whether one has the courage to act on those
values. Character traits include integrity, honesty, compassion, trustworthiness, loyalty,
citizenship. A person shows his or her character by displaying these traits, which ones are
important and which are not. The quote above shows the relationship between thoughts,
words, actions, habit and character. One‟s character will determine whether one is
virtuous or not, and thus, holds the key to one‟s destiny. As we said before, we are what
we do not what we think of doing. We become virtuous by doing the right things and
developing a strong character; one who knows right from wrong and acts on her values.