AGA Presentation
Fall 2015
Donald E. Wygal
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Is there value in enabling students to become better informed of their
future ethical/professional responsibilities?
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Are there “next steps” after “awareness”?
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How can the “student” classroom experience be related to practice
imperatives?
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When did you “know” what type of practice professional you would be?
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Can practice professionals play an important role in adding value to
student awareness and understanding?
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What are “student sensibilities” about ethics?
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When are such perspectives formed?
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Can they be “reformed”?
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How, Where, and When do our own
ethical/professional perspectives become well
formed?
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Too many slides!!!
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Not enough time….
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Planned for interaction and dialog
nonetheless
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Identifiable importance of ethics education to
a faculty member
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Accrediting body requirements
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Accounting Chair assessments in the field
Alumni affirm that they spent much time
in classes on ethical perspectives, but….
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One point of view: many successful graduates
report that they really only became a good
“student” after they entered the world of work
With regard to becoming informed about
ethics in the workplace…
(What do your instincts tell you?)
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Tapping into alumni experiences
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Interacting with students
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Developing multiple means to relate
professional imperatives to classroom
delivery across the curriculum
I will relate one such approach here
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Academic dishonesty includes any unauthorized
collaboration or misrepresentation in the
submission of academic work. In all written work,
whether in class or out of class, including
homework, the student’s name on the work is
considered to be a statement that the work is his
or hers alone, except as otherwise indicated.
Students are expected to provide proper citations
for the statements and ideas of others whether
submitted word for word or paraphrased. Failure
to provide proper citations will be considered
plagiarism and offenders will be subject to the
charge of plagiarism specified in the statement of
regulations.
Unauthorized use of the solutions manual
and/or of solutions provided to others via
online website sources (for example “Wiley
Plus” site) is considered academic dishonesty.
Copying another student’s homework
solutions, or providing your homework to
another student, is also considered academic
dishonesty.
Similarly, students are expected to adhere to
all regulations pertaining to examination
conduct.
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These regulations are designed to insure that the
work submitted by the student on examinations
is an honest representation of that student’s
effort and that it does not involve unauthorized
collaboration, unauthorized use of notes or
electronic devices during the exam, or
unauthorized access to prior information about
the examination. Failure to comply with these
regulations will result in a failing grade for the
course and further actions as noted in The
Source Student Handbook.
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Students in my Intermediate Accounting I
sections
Project has evolved over many years
Examines ethical and professional roles in the
financial reporting environment
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Most recently, the project consists of 4 parts
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Can be likened to a term project
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Equivalent value to a major exam
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In fall term 2013, evidence surfaced that a
few students were likely…
CHEATING
ON THAT VERSION OF THE PROJECT!
(Yes, cheating on an ethics assignment.)
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Part One-provides a focus on ethical
behavior, with a particular emphasis on the
code of conduct of the IMA
Each student is to read “Corporate Greed vs.
IMA’s Ethics Code”-a paper Betsy Haywood
Sullivan and I published in Strategic Finance
Students respond to focus questions on
professional roles and elements of IMA
Ethical/Professional Framework
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Enhanced student awareness that
professional organizations can and do have
ethical frameworks for members
Enhanced student awareness of behavioral
elements, e.g.
COMPETENCE
CONFIDENTIALITY
INTEGRITY
OBJECTIVITY
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Focus on professional roles and
responsibilities, using Enron scenario to
convey pervasive importance of accounting
information in society
Students read an article by the Stice brothers
(BYU):“Motivation on Day One: The Use of
Enron to Capture Student Interest”
Students respond to focus questions on roles
and behaviors of stakeholders
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Updates and Extensions of
Ethical/Professional Frames
AICPA (and focus questions on elements,
including “Public Interest”)
Current IMA frame (and related questions)
IFAC-search skills and questions on
international ethical imperatives
IIA-and focus on linkages to IMA and IIA
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“Part Four” has evolved each year but
maintains a focus on placing the student onto
center stage: “In a real sense, ‘their’ roles and
responsibilities will be ‘yours’ in the very near
future.”
Given that likely cheating was observable the
previous year, I infused a focus this time on
student cheating!
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A noteworthy view expressed by one public
official asserts that “Attitudes and behaviors
of today’s youth toward ethics and morality
are an important detriment to the profession
doing the right thing both now and for the
future.”
Cites results from 2008 Josephson Institute
survey
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In 2008, the Josephson Institute surveyed
30,000 American high-school students on
their attitudes toward ethics and morality
Released a “Report Card on the Ethics of
American Youth.”
The headline reads: “Survey of Teens Reveals
Entrenched Habits of Dishonesty—Stealing,
Lying and Cheating Climb to Alarming Rates”
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64% of high-school students have cheated on
a test in school one or more times
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82% have copied someone else’s homework
for school
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82% have lied to a parent about something
significant
 30%
have stolen something
from a store
 65%
have lied to a teacher.
And……
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26% said they were not perfectly
honest in answering the questions on
the survey.
Nonetheless, 92% of students stated
that they were satisfied that their
behavior was satisfactory from an
ethical standpoint.
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I was truly shocked and saddened by the
evidence of likely student cheating on my
ethics assignment the previous year.
This led me to search out such articles as
reported here on high school students– is it
possible that the “high school world I knew”
(of course in a galaxy long ago and far away)
is very different from the environment of
today’s students?
The findings were very eye-opening to me.
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In previous years, the final part of the
assignment always placed a focus on student
perceptions of “future” ethical/professional
responsibilities.
Focus questions sought only their “take” on
what the focus readings and professional
frameworks suggested to them as they
prepared for the world of work.
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It seemed to me that the Josephson Institute
findings would be clearly relatable to my
students because they were only recently in
high school.
Therefore, my students may well be able to
educate me on their sensibilities about
cheating and ethical imperatives as informed
by their previous experiences.
In a paragraph or two, compare
the behavior pattern in high
schools noted above to your
own experiences either before
or during college attendance.
In what way or ways (if any) does
the Rider University Honor Code
play a role in promoting a positive
ethical environment for college
students?
In what way or ways can/does
your own behavior as a college
student help to shape the
ethical climate here at the
university?
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Given the readings for this assignment and other
insights you may have gained, please identify
whether you are optimistic or pessimistic about
the ethical climate of the profession you will be
entering. Please be sure to identify reasons why
you feel this way.
As you plan to begin your career, where can you
turn to for support to help you to be the ethical
professional person that you want to be?
Question 1-Comparison of Josephson with their
own experiences:
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What are your thoughts? Did students seem
shocked?
Did such behavior take place in Pleasantville?
What about Broncoland (my own pet term for
dear old Rider U.)?
Teacher/professor sets the tone-in high school
and in college
*If students perceive that professors want them
to be ethical, less dishonest behavior will be
manifested- includes actually grading,
commenting on, and returning assignments
* “The teacher sets the tone for the classroom.
Teachers can choose to actually look at the
assigned homework, and then students will be
less likely to copy off one another.”
Overall sentiment is that the Honor Code can play
an important role but students must be made
aware that it is truly important to the professor
*Includes visibility on syllabus and noting the
consequences of getting caught!
*Several interesting (and mature) insights on how
the visibility of the Honor Code can convey that
ethical behavior is expected-makes it better for
ethical students who “know” that fellow students
are taking short cuts and getting away with it.
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Very heartening responses-paraphrased here
e.g. I am ethical and hope that my own
behavior sets an example for classmates
e.g. I detest unethical behavior among fellow
students-it can be contagious and should not
be condoned
Overall optimistic view
*Value of ethics assignments such as this one
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*Many specific examples from the readings in
the project assignments
*Exposure to the ethical professional
frameworks of the AICPA, IMA, IMA
*Positive influence of accounting department
faculty!!!!!!
Positive examples set by accounting faculty
--- Includes both teaching and advising role
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Parents and family members
Practice professionals—internship and related
experiences
Former students make presentations to the
Accounting Society-that could be me
someday!
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How might student insights on their own
experiences in an operating environment that
they have indeed experienced connect to:
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Elements of the Controls Environment?
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Elements of the Fraud Triangle?
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Elements of the Fraud Diamond?
Enabling students to voice their beliefsleverage awareness to inform action
Mary Gentile and the Aspen Institute
How can students be advised to take action
effectively and efficiently?
e.g.
What do they need to say, to whom, and in
what sequence?
What will the objections or push
back be and what would they say next in the
practice environment?
What examples do they need?
Can you think of EXCELLENT sources for
such guidance?
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Bringing the world of work to the classroom
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Accounting Advisory Council
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Office of the State Auditor Experiential Cases
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Internal Audit Field Experiences
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Accounting Professionals as Gatekeepers
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Please contact me if you would like to extend
this discussion
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Email=wygal@rider.edu
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Phone=609.895.5543