The intent of this award is to recognize new pedagogy for teaching ethics to accounting students. A monetary award of $1,000 and a plaque will be presented at the annual Ethics Symposium to an individual (or individuals) who has developed and implemented an innovative technique/method for incorporating ethics into undergraduate or graduate accounting courses. Typically, […]
“Excellence in Accounting Ethics Education Award” Read More »
Beware of Rationalizations for Unethical Behavior Why Do Good People Sometimes do bad things, in general? In the past, I have blogged about this issue. I have explored, “What Does “Doing good by being good” mean? Simply stated, it highlights the idea that when one acts with kindness and compassion (being good) it will lead to
Why Do Good People Compromise Their Ethical Values? Read More »
Conflicts of Interest Are Everywhere It has taken me a long time to write this blog about President Trump’s decisions regarding conflicts of interest, primarily between a donor or governmental unit, and the Trump family. We know he likes to put his name on things as if he owns them and he makes decisions that
The United States of Trump Read More »
The Security Executive Council’s Analysis Recently, I read a study by The Security Executive Council that identifies increasing incidence of incivility and related negative behaviors, including rule breaking, disorder, and violence, that is costing U.S. businesses billions of dollars in lost productivity and absenteeism attributable to incivility. The report identifies environments such as retail floors,
The Growing Costs of Incivility Are Negatively Affecting Business Performance Read More »
Trump Removes Top Government Ethics Official By now you have likely heard that President Trump removed the head of the Office of Government Ethics (OGE) from his post in one of many executive orders issued since he took office just three weeks ago. The agency’s director, David Huitema, was confirmed to the post by the
Trump is Accelerating the Removal of Agency Heads: Should We Be Concerned? Read More »
Is it a Personnel Issue? Recently, a reporter from the Wall Street Journal, Mark Maurer, asked to interview me about the question: “Are companies picking a new finance chief after detecting a material weakness in their financial reporting controls, at least in part due to a shortage of skilled accounting staff?” The idea is that the two
Undetected Material Weaknesses in Financial Reporting Controls: Who is to Blame? Read More »
Measuring Sustainability Performance I have previously blogged about the link between ESG reporting and sustainability. In this blog, I will briefly address the question of whether gathering and reporting ESG data really matters. ESG reporting provides a specific framework for evaluating and measuring a company’s sustainability performance. It assesses a company’s ESG-related risks and opportunities by providing
Does ESG Reporting Matter? Read More »
Ignoring Quality Controls to Maximize Profits The case of Boeing and its manufacturing deficiencies and production flaws is a tale of what can happen when a company puts profitability over safety. Most readers will be aware of the Boeing airplane crashes between 2018 and 2024 that threatened the very existence of a manufacturing company whose
Regulatory Actions Taken Against Boeing: The Problems with 737 MAX Read More »
How Corporate Culture Drove Decision-Making The story of Boeing is it placed profits ahead of safety and the result has been a series of crashes/mechanical problems that have led to inspections by the National Transportation Safety Board (NTSB) and litigation by the Securities and Exchange Commission (SEC). In this blog I will address the culture
Boeing: Putting Profits Ahead of Safety Read More »
02/29/2024A Cautionary TaleI’ve always been intrigued by the philosophy of whistleblowing. It is an act of conscience and notmotivated by self-interest.A broad view of whistleblowing is the disclosure by organization members (former or current) of illegal,immoral, or illegitimate practices under the control of their employers, to persons or organizations thatmay be able to affect action.
When Should You Blow the Whistle? Read More »