Business ethics Feed

Is the 120/150-Hour Requirement the Answer to Barriers to Entry into the Accounting Profession?

Costs and Benefits of Adding 30-units to Accounting Students' Requirements for Licensure as a CPA One of the most talked about issues in accounting right now is whether the 150-hour requirement to qualify for licensing as a CPA creates a barrier to entry for many accounting students that should be... Read more →


The Importance of Ethical Decision Making

Link Between Ethical Leadership and Ethical Decision Making The key ingredient of making ethical decisions is having in place ethical leaders who model ethical behavior. I have previously blogged about ethical leadership. In today’s blog, I will point out how ethical leaders create the kind of organization culture and climate... Read more →


It’s Time to Wake Up to ‘Woke Capitalism’

Should Corporations Be Encouraged to Influence the Political Process? It's well known that corporations donate to politicians of their choice. This has been going on for many years. What's not so clear is whether the concept of "woke capitalism" is ratcheting up the support in a more tangible way that... Read more →


What do WeWork and Theranos Have in Common?

A Cult of Personality Blinded Others to Their Schemes Today's blog is long but comprehensively addresses two of the most interesting cases of how not to run a business. For educators, it could be the makings of a case study to use in the classroom. I recently watched a streaming... Read more →


“Excellence in Accounting Ethics Education Award”

Excellence in Accounting Ethics Education Award Announced by the Public Interest Section of the American Accounting Association 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, sponsored... Read more →


Can Employees Use Social Media to Criticize Employers?

Rules of the Road I first posted this piece on my "Workplace Ethics Advice" blog and received so many comments and inquiries that I decided to post on my "Ethics Sage" blog as well. The First Amendment of the U.S. Constitution protects us from the government interfering with our speech... Read more →


What is Ethical Consumerism?

Should You Buy With Your Heart, Not With Your Wallet? Perhaps you have heard about “Ethical Consumerism”. It has various elements to it but, generally, is the practice of spending money in a way that aligns with your values. That’s the angle I like to address because it makes making... Read more →


Trump v Mazars: You Decide

Professional Obligations of Accountants to Clients You may have heard that Donald Trump and the Trump Organization’s accountant, Mazars USA, split up after Mazars sent a letter dated February 9, 2022 to the Trump Organization. The letter was included in a court filing and said that “the Statements of Financial... Read more →


Are the Moral Values of Americans in Decline?

Disconnect Between Democrats and Republicans Moral Values are inter-linked with ethical standards and establish a framework for right behavior in society. Morality in the U.S. is on the decline, which is the topic of today's blog. Is there a disconnect between the Democrats and Republicans with respect to how they... Read more →


Fake it Until You Make it: The Story of Elizabeth Holmes and Theranos

A Cautionary Tale for Silicon Valley Fake it until you make it is an expression that amply describes what happened to Theranos. It also characterizes the actions of the company’s founder and CEO, Elizabeth Holmes. The idea being that by imitating confidence, competence, and an optimistic mindset, Holmes was able... Read more →