Business ethics Feed

It’s Time for State Boards of Accountancy to Move to the 120/150 Educational Requirement for Licensing as a CPA

Tearing Down Barriers to Entry The most talked about issue in accounting education today is whether the 150-hour requirement to qualify for a CPA license that has existed for many years creates a barrier to entry that should be revisited. I have posted a blog on this topic before and... Read more →


Senior Rights and Protections in the Workplace

Dealing with Age Discrimination We are facing economically turbulent times, which may include layoffs and companies downsizing. Unfortunately, older workers often bear the brunt of these cutbacks because employers use the opportunity to get rid of older workers who sometimes command the highest salaries or prevent the business from projecting... Read more →


Ethics & AI: Unanswered Questions

Ethics in the Age of AI: Addressing Moral Challenges in the Era of Automation I have previously blogged about the problem of creating an ethical framework and processes for AI. AI can improve human decision-making, but it has its limits. The possibility exists that bias in algorithms can create an... Read more →


Does ChatGPT Get it Right?

Matching Accomplishments to ChatGPT Responses: Not an Exact Science It's tempting to ask ChatGPT about your accomplishments as a professional. I did just that, first asking about my pseudonym-- "Ethics Sage,' and then about me professionally. The responses are below. ChatGPT does indicate that I am a blogger but provides... Read more →


21st Century Anti-Fraud Best Practices: What has Improved and What Still Needs to Change

OVERVIEW OF THE PANEL DISCUSSIONS: I am moderating a panel at the 2023 Ethics Symposium presented by the Public Interest Section of the American Accounting Association (AAA). The panelists are well-known observers of financial statement fraud and critics of audit failures. They will look back and forward to assess where... Read more →


Organizational Implications of Whistleblowing

Protections and Retaliation What makes one person speak out and blow the whistle on wrongdoing while another remains silent? Is it a “moral sense,” as Thomas Jefferson wrote, that instinctively motivates a person’s thoughts and actions? Is it motivated by avoiding harm to others? Is the act of blowing the... Read more →


Degenerative AI

The Role of ChatGPT The following blog was posted by Michael K. Shaub, May 4th, 2023. Dr. Shaub is a Clinical Professor and Deloitte Professional Program Director at the Texas A&M Mays Business School. I appreciate Mike's permission to publish this blog on my website. ChatGPT in the Educational Space... Read more →


What is the Goal of Ethical Decision Making?

Steps to Follow Dealing with ethical issues can be perplexing. How, exactly, should we think through the alternative courses of action? What questions should we ask? What factors should we consider? Classic ethical reasoning methods suggest that once we have ascertained the facts, we should ask ourselves seven questions when... Read more →


Workplace Trend of “Conscious Quitting” on the Rise

Relationship to Quiet Quitting I have previously blogged about “quiet quitting.” Most people say that there have been quiet quitters for years without giving the behavior a name. Apparently, TikTok has sparked interest in this activity. In July 2022, a TikTok user with numerous followers posted that he recently learned... Read more →