Engaging Accounting Students in Discussions About Ethics-Michael Shaub Slides

Michael Shaub Slides

Pdf Summary

Michael K. Shaub's "Wisdom-Based Accounting Ethics Course" explores the integration of wisdom into ethical education within the accounting field. The course focuses on three types of wisdom: Sophia, Phronesis, and Episteme. Sophia represents the contemplative quest for self-awareness and truth. Phronesis involves practical wisdom, drawn from stories of ethical failures and moral courage. Episteme refers to scientific understanding of ethical decision-making.<br /><br />To cultivate wisdom, the course emphasizes dialogical and dialectical reasoning. Dialogical reasoning involves considering diverse perspectives, while dialectical reasoning tests ideas against others' views, emphasizing long-term impacts. Awareness of Sternberg's five fallacies of thinking—Egocentrism, False Omnipotence, False Omniscience, False Invulnerability, and Unrealistic Optimism—is crucial for avoiding moral failures.<br /><br />Practical tools in the course include weekly ethics readings, journals for personal interaction, ethics accountability groups that encourage collective inquiry, and speaker evaluation memos that analyze ethical arguments. Students are also guided by ten core principles for professional conduct.<br /><br />The course underscores the importance of humility in ethical practices. Acknowledging that no one possesses all the answers, it highlights susceptibility to bad ethical decisions and the choice available to individuals to be wise and morally courageous. Decisions about ethical identity are framed as urgent, suggesting that defining one's moral stance should be proactively addressed.<br /><br />In essence, this course aims to develop a deep, wisdom-based approach to ethics, preparing students to navigate the complexities of moral decision-making in their professional lives.

Keywords

Wisdom-Based Accounting

Ethical Education

Sophia

Phronesis

Episteme

Dialogical Reasoning

Dialectical Reasoning

Sternberg's Fallacies

Ethics Accountability

Professional Conduct