What is Moral Courage? Courage. What is it? Is it bravery? Is it the strength of one’s convictions? Is it the same as integrity? Is it an ethical value that we all should aspire to achieve? Ayn Rand said in her classic book The Fountainhead that “Integrity is the ability... Read more →

Has President Trump gone too far? Has President Donald Trump gone too far with his “America first” program? Is he ignoring the needs of other countries including our historic allies? Has Trump’s actions violated the very values we seek to aspire including fair treatment, empathy and caring and concern for... Read more →

Freedom of Speech I imagine if you ask 100 people on the streets of just about Anytown, USA what is the Bill of Rights about 1/2 wouldn’t know. I’m quite sure they wouldn’t know how many amendments exist (27 to be clear). Most probably don’t know the exact wording of... Read more →

Data Gathering Controls Can Enhance the Process Artificial intelligence (AI) broadly refers to technologies that make machines “smart.” AI continues the trend in advancement of technology that has unleashed the practical applications, many of which can enhance the decision-making process. AI is powered by algorithms, and algorithms are driven by... Read more →

Teaching Ethics in the Era of Trump What is the ethical message of the Trump Presidency so far? Some may say it’s making poor choices of managers and agency heads because so many cabinet and other officials have resigned or been fired. Others might point to family ties to outside... Read more →

Applying the Takings Clause of the U.S. Constitution The Fifth Amendment of the U.S. Constitution states: “No person shall be deprived…of property without due process of law.” The Amendment includes a provision known as the “Takings Clause,” which states that private property [shall not] be taken for public use, without... Read more →

Is America Still a "Shining City Upon a Hill?" The question is whether American Exceptionalism is alive and well in 2017 as it was when the country was formed in 1776. I did blog about this several years ago and believe the time is right to revisit the issue. In... Read more →

Seeking Out the Unintended Consequences of Tax Reform The tax reform bills working their way through the House and Senate are unfair and ill-thought-out on many levels. The extent to which Republicans are trying to defend it speaks volumes about the public’s hesitancy to believe anything these politicians claim about... Read more →

Most Americans Support Legalization of Pot Most Americans believe marijuana should be allowed for medical purposes, with a majority of the states passing such laws. However, only eight states and D.C. have passed laws permitting its use for recreational purposes. The numbers are likely to grow given the results of... Read more →

What does the "Public Interest" in Accounting Mean? The following blog was first posted by the Public Interest Section of the American Accounting Association in its newsletter on October 14, 2017. Government regulations, whistleblower protections, GAAP reporting standards, and internal control requirements are meaningless and not worth the paper they... Read more →