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

Email=wygal@rider.edu

Phone=609.895.5543

Let’s Continue the Dialog