Engaging Accounting Students in Discussions About Ethics-Joan Lee Slides

Joan Lee Slides

Pdf Summary

Joan Lee's document focuses on educating accounting students about the ethical dimensions and responsibilities associated with being a Certified Public Accountant (CPA). The content underscores that while many students pursue accounting for job security and financial benefits, they often overlook its professional and ethical aspects. Lee emphasizes that being a CPA is more than just a job; it involves a commitment to the common good and integrity, which are core to the profession.<br /><br />The document discusses various misconceptions students have, such as conflating compliance with ethics. It stresses that ethical dilemmas will be inevitable in their careers, and simply adhering to laws and exploiting loopholes does not equate to ethical behavior. The difference between having a job and being part of a profession is noted, pointing out that professions require greater responsibility, not just higher social status.<br /><br />To introduce professional responsibilities, Lee describes using seminars with case studies and reflections to push students beyond their comfort zones. Examples include a CPA losing their license for shoplifting and issues arising from personal choices affecting professional standing.<br /><br />A significant part of the teachings involves recognizing that ethical decision-making is not purely intellectual—it also involves emotions. Previous teachings that advocated for strictly rational decision-making are challenged, suggesting that emotional understanding is crucial in dealing with ethical dilemmas. The RADAR model (Research, Analyze, Decide, Act, Reflect) is offered as a framework for making ethical decisions while considering external and individual influences.<br /><br />Overall, the document serves as a guide to broaden students’ understanding of accounting ethics and the complexities involved, urging them to consider both ethical and emotional aspects in their professional practice.

Keywords

accounting ethics

Certified Public Accountant

ethical decision-making

professional responsibility

emotional understanding

RADAR model

misconceptions

ethical dilemmas

compliance vs ethics

case studies