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Ethics and Professionalism: Informing and Empowering a Student Voice
AGA Presentation
Fall 2015 Donald E. Wygal
Is there value in enabling students to become better informed of their future ethical/professional responsibilities?
Are there “next steps” after “awareness”?
How can the “student” classroom experience be related to practice imperatives?
When did you “know” what type of practice professional you would be?
Can practice professionals play an important role in adding value to student awareness and understanding?
Questions for Us to Consider
What are “student sensibilities” about ethics?
When are such perspectives formed?
Can they be “reformed”?
How, Where, and When do our own ethical/professional perspectives become well formed?
More Questions to Ponder
Too many slides!!!
Not enough time….
Planned for interaction and dialog nonetheless
Our Time Together Today
Identifiable importance of ethics education to a faculty member
Accrediting body requirements
Accounting Chair assessments in the field Alumni affirm that they spent much time in classes on ethical perspectives, but….
Brief Background Description
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?)
Barriers to Understanding
Tapping into alumni experiences
Interacting with students
Developing multiple means to relate professional imperatives to classroom delivery across the curriculum
I will relate one such approach here
Curricular Responses
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.
The Rider Honors Code
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.
Honors Code (continued)
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.
Honors Code (continued)
Students in my Intermediate Accounting I sections
Project has evolved over many years Examines ethical and professional roles in the
financial reporting environment
Most recently, the project consists of 4 parts
Can be likened to a term project
Equivalent value to a major exam
Project Assignment
In fall term 2013, evidence surfaced that a few students were likely…
CHEATINGON THAT VERSION OF THE PROJECT!
(Yes, cheating on an ethics assignment.)
CAVEAT!!!!
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
Project Composition
Enhanced student awareness that professional organizations can and do have ethical frameworks for members
Enhanced student awareness of behavioral elements, e.g.
C O M P E T E N C E C O N F I D E N T I A L I T Y I N T E G R I T Y O B J E C T I V I T Y
Intended Gains
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
Project Part Two
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
Project Part Three
“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!
Part Four
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
Part Four-Opening Statement
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”
Josephson Institute Survey
64% of high-school students have cheated on a test in school one or more times
82% have copied someone else’s homework for
school
82% have lied to a parent about something
significant
Selected Findings
30% have stolen something from a store
65% have lied to a teacher.
And……
More Findings
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.
AND………
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.
Personal Reflection
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.
Assignment Revision
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.
“New” Part Four
In a paragraph or two, compare the behavior pattern in high schools noted above to your own experiences either before or during college attendance.
Part Four has 4 requirements, including:
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?
Another task response
In what way or ways can/does your own behavior as a college student help to shape the ethical climate here at the university?
Another Part 4 Task
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?
Final 2 requirements in Part 4
Question 1-Comparison of Josephson with their own experiences:
• 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.)?
Brief Overview of Responses
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.”
Other First Question insights
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.
Second Question Insights-The Rider University Honor Code
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
Third question insights-how student behavior can affect ethical climate
Overall optimistic view*Value of ethics assignments such as this one
*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!!!!!!
Question 4:Optimistic or Pessimistic
Positive examples set by accounting faculty--- Includes both teaching and advising role
Parents and family members
Practice professionals—internship and related experiences
Former students make presentations to the Accounting Society-that could be me someday!
Question 5 responses-where to turn for career support
How might student insights on their own experiences in an operating environment that they have indeed experienced connect to:
Elements of the Controls Environment?
Elements of the Fraud Triangle?
Elements of the Fraud Diamond?
Brief Reflection Break
Enabling students to voice their beliefs-leverage awareness to inform actionMary 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?
Giving Voice to Values
What will the objections or pushback 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?
Giving Voice (continued)
Bringing the world of work to the classroom
Accounting Advisory Council
Office of the State Auditor Experiential Cases
Internal Audit Field Experiences
Accounting Professionals as Gatekeepers
Sharing Our Voices
Please contact me if you would like to extend this discussion
Phone=609.895.5543
Let’s Continue the Dialog