Critical Thinking | Advanced

Ethical Compass Toolkit: Advanced Case Studies

Barbara Porco, Ph.D., CPA, Fordham University
2016
This module presents 12 ethical dilemmas designed to help students recognize ethical issues. This module includes a presentation that will provide a framework for discussion and will highlight a process of ethical decision-making.
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Overview
The Advanced Case Studies are a series of ethical dilemmas in the form of short stories, which will be read and analyzed by students. They are designed to help students recognize ethical issues and aid in the development of an ethical decision-making process. The Advanced Case Studies are accompanied by a presentation that will provide a framework for discussion and will highlight a process of ethical decision-making.

These materials have been updated and include two new cases!  This module was formerly called "Applied Ethics".

List of Advanced Case Studies:
Case 1 – A questionable expense
Case 2 – The shady signature
Case 3 – A lack of expertise
Case 4 – Covering the mistake
Case 5 – Same as last year
Case 6 – The new intern
Case 7 – Going green
Case 8 – Two weeks' notice
Case 9 – The birthday party
Case 10 – The roommates
Case 11 – My sister's stock
Case 12 - The expense report

Target Audience
This material is primarily for business majors. Students currently enrolled in their first accounting class may benefit the most from the Advanced Case Studies scenarios. However, the case studies toolkit has been presented to freshmen with great success and positive feedback.

Objective
The Advanced Ethics Cases component of the KPMG Ethical Compass Toolkit is designed to aid students to: Recognize common situations that may compromise ethical behavior; Develop an understanding of ethical decision-making; Reflect upon the consequences of decisions when confronted with an ethical dilemma.

The Ethical Compass – A Toolkit for Integrity in Business 
This multi-part toolkit of classroom learning materials was developed in collaboration between KPMG’s Ethics and Compliance group and Dr. Barbara Porco of Fordham University. The Ethical Compass toolkit provides a comprehensive review of the issues related to ethical behaviors in business as well as interactive learning materials and exercises for your students. Each of these modules can be easily integrated into an accounting, auditing, or business ethics curriculum individually, or the multi-part toolkit can serve as the foundation for a complete ethics program within an accounting, auditing or other business curriculum.

In this webinar hosted by the Teaching, Learning, and Curriculum section of the American Accounting Association, Dr. Porco provides an overview of the toolkit modules and tips on how to effectively deliver this material.

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