Using Case Studies to Teach Ethics to Accounting Students-Using Cases to Teach Ethics in Accounting

Using Cases to Teach Ethics in Accounting

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The document titled "Using Cases to Teach Ethics in Accounting" by Eileen Z. Taylor, PhD, CPA, CFE outlines methods for teaching ethics within the context of an accounting course using artificial intelligence (AI) and case-based learning. Its primary objectives focus on leveraging AI to enhance learning, utilizing cases to facilitate ethical discussions among graduate students, and designing appropriate case-based assignments (LO1, LO2, LO3).<br /><br />AI is incorporated into the ethics course through tools like discussion posts focusing on curiosity, communication, credibility, and convention (the Four Cs) and deep dives which provide real-time writing assistance. These tools help students develop ethical reasoning by initially asking questions rather than answering them, facilitating an iterative process of learning that is autograded for convention while instructors assess the content.<br /><br />In a core MBA course titled "Ethical Thinking for Managers," ethical concepts such as ethical traits (e.g., humility, courage, integrity), paradigms (e.g., individual vs. community, short-term vs. long-term), and models like the Ethical Fitness Model are introduced. This model requires students to discern right vs. wrong issues, applying tests like legal, gut, and professional standards, and examining moral challenges such as moral myopia and obedience to authority.<br /><br />The course also encourages ethical leadership through modeling character and values, promoting a community mission, and designing ethical systems. Resources suggested include critical thinking foundations and ethics centers aimed at fostering moral courage and practical ethical solutions.<br /><br />The aim is to prepare students for real-world scenarios by teaching them to identify issues, analyze facts using intellectual standards, apply ethical paradigms, and decide while reflecting on the ethical traits employed. The curriculum underscores creating an ethically grounded business environment through critical discussion and reflection.

Keywords

ethics

accounting

artificial intelligence

case-based learning

ethical reasoning

ethical leadership

MBA course

ethical paradigms

Ethical Fitness Model

moral courage