KPMG University Connection

Critical Thinking Introductory

Critical Thinking
Introductory

These Role Plays give students a chance to get out of their seats and act out their response to a series of ethical dilemmas. This material will help students recognize ethical issues and potential violations of the AICPA Code of Professional Conduct.

Overview

The Role Plays are a series of ethical dilemmas in the form of improvisational role plays, which will be acted out by students. They are designed to help students recognize ethical issues and potential violations of the AICPA Code of Professional Conduct. The Role Plays are accompanied by a presentation that will provide a framework for discussion and will highlight the AICPA Code of Conduct.

This popular material has been updated!

List of role plays:

• Role Play 1 – The client’s invitation

• Role Play 2 – Client recruits the auditor

• Role Play 3 – Client’s unrestricted office

• Role Play 4 – Firm alumni event

• Role Play 5 – Recording engagement hours

• Role Play 6 – Working as a team

Target audience

This tool is designed primarily for juniors and seniors. Students currently enrolled in their first auditing class or those who have completed their first audit class may benefit the most from the Role Plays scenarios. However, students who have not taken auditing will likely also be enriched.

Objective

The Ethics Role Play module of The Ethical Compass is designed to aid students to: recognize common situations that may compromise ethical behavior; develop an understanding of Principles of the Code of Conduct; and heighten awareness of the importance of being a member of the accounting profession.

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.

Webinar: How to use "The Ethical Compass - A Toolkit for Integrity in Business" in your classroom

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.

Ethical Compass Toolkit: Role Plays

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