9-Year-Old Achievement Scores Reflect the Failure of the U.S. Education System

Don’t Blame Covid for the Decline in Math and Reading Scores Perhaps you have heard that Math and Reading scores for 9-year-olds in the U.S. fell between 2020 and 2022 by a level not seen in decades, a troubling sign of the state of American education two years after the... 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 →


Happiness at Home and at Work Are Essential Elements of Wellness

How to Achieve Happiness in One’s Work-Life I’ve been reading a lot about a new job position that has been established in some organizations – Chief Happiness Officer (CHO). In a Wall Street Journal article, there is discussion about Erika Conklin, CHO of a digital marketing startup, who included procuring... Read more →


Is the America Headed in the Wrong Direction?

Acting on Values or Compromising Them: What is the Right Thing to Do? A recent poll from the Georgetown University Institute of Politics and Public Service (GU Politics) clearly indicates the polarization in America. According to the latest GU Politics Battleground Civility Poll, voters are expressing a higher level of... Read more →


How to Kill a Profession

Cheating on Internal Training and Ethics Exams Is a Wake-Up Call for the Accounting Profession By Michael K. Shaub, June 29th, 2022 The following is a a very thoughtful blog published by my friend and colleague, Mike Shaub. Mike addresses the recent scandals where three of the four Big Four... Read more →


What is the Moral Message of Star Trek?

Noninterference in Other Cultures is a Message That Resonates Today I admit it. I am a Trekkie. Readers know I have committed my professional life to upholding traditional ethical values. This is one reason I love to watch various segments of Star Trek. We can't talk about the ethics of... Read more →


What's Causing the Great Resignation?

Why 40% of Workers Are Considering Quitting Their Jobs Soon? Have you heard about “The Great Resignation?” It is a term that describes the trend of the mass voluntary exit of employees from their employment obligations. The term was originally coined by Anthony Klotz, a management professor. Many believe that... Read more →


Gratitude is the Key to Wellness

Ways to Express Gratitude to Others Ralph Waldo Emerson said about gratitude: “Cultivate the habit of being grateful for every good thing that comes to you, and to give thanks continuously. And because all things have contributed to your advancement, you should include all things in your gratitude.” This is... Read more →


Cheating on Exams: Should Accounting Professionals Be Trusted?

Audit Firm Professionals Have Cheated on Ethics and Internal Training Exams How can it be that three of the big four CPA firms were caught cheating on external and internal ethics and continuing professional education (CPE) courses given that their role as auditors is to protect the public interest and... Read more →


America Has Lost Its Moral Compass

There Are No Consequences for Bad Behavior It is no surprise to me that a record-high 50% of Americans rate the overall state of moral values in the U.S. as "poor," and another 37% say it is "only fair." Just 1% think the state of moral values is "excellent" and... Read more →