Matching Items (12)
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- All Subjects: ethics
- Creators: School of Accountancy
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
Description
Financial statements are one of the most important, if not the most important, documents for investors. These statements are prepared quarterly and yearly by the company accounting department, and are then audited in detail by a large external accounting firm. Investors use these documents to determine the value of the company, and trust that the company was truthful in its statements, and the auditing firm correctly audited the company's financial statements for any mistakes in their books and balances. Mistakes on a company's financial statements can be costly. However, financial fraud on the statements can be outright disastrous. Penalties for accounting fraud can include individual lifetime prison sentences, as well as company fines for billions of dollars. As students in the accounting major, it is our responsibility to ensure that financial statements are accurate and truthful to protect ourselves, other stakeholders, and the companies we work for. This ethics game takes the stories of Enron, WorldCom, and Lehman Brothers and uses them to help students identify financial fraud and how it can be prevented, as well as the consequences behind unethical decisions in financial reporting. The Enron scandal involved CEO Kenneth Lay and his predecessor Jeffery Skilling hiding losses in their financial statements with the help of their auditing firm, Arthur Andersen. Enron collapsed in 2002, and Lay was sentenced to 45 years in prison with his conspirator Skilling sentenced to 24 years in prison. In the WorldCom scandal, CEO Bernard "Bernie" Ebbers booked line costs as capital expenses (overstating WorldCom's assets), and created fraudulent accounts to inflate revenue and WorldCom's profit. Ebbers was sentenced to 25 years in prison and lost his title as WorldCom's Chief Executive Officer. Lehman Brothers took advantage of a loophole in accounting procedure Repo 105, that let the firm hide $50 billion in profits. No one at Lehman Brothers was sentenced to jail since the transaction was technically considered legal, but Lehman was the largest investment bank to fail and the only large financial institution that was not bailed out by the U.S. government.
ContributorsPanikkar, Manoj Madhuraj (Author) / Samuelson, Melissa (Thesis director) / Ahmad, Altaf (Committee member) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Marijuana is the most commonly used illicit substance in the United States with over two million pounds seized annually and with a usage rate estimated at 19.8 million people in 2013 (SAMSHA, 2014). Currently there is a nationwide movement for the legalization of recreational marijuana via referendum at the state level. Three states and the District of Columbia have already adopted amendments legalizing marijuana and over a dozen more currently have pending ballots. This report explores what would be the impact of legalizing marijuana in Arizona through the examination of data from Colorado and other governmental sources. Using a benefit/cost analysis the data is used to determine what the effect the legalization of marijuana would have in Arizona. I next examined the moral arguments for legalization. Finally I propose a recommendation for how the issue of the legalization of recreational marijuana should be approached in Arizona.
ContributorsDiPietro, Samuel Miles (Author) / Kalika, Dale (Thesis director) / Lynk, Myles (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
This thesis aims to address the ethics of keeping the big cats, such as lions, tigers, and leopards, in zoos. It is a practice that has generated some controversy in light of scientific studies reporting stress among wide-ranging animals in captive enclosures, as well as in the context of wider discussions in animal welfare and conservation ethics in zoos. A driving question for this project, therefore, was "What are the arguments for and against keeping large felids in zoos/captivity?" This thesis examines the historical and current ethical approaches to evaluating the ethics of maintaining big cats in zoos. Due to many of the big cat species listed as endangered species on the IUCN redlist, the species-centered approach to zoo ethics is becoming the common viewpoint, and, as a result, zoos are deemed ethical because of their contribution to ex situ conservation practices. Further, the ethical arguments against zoos are minimized when the zoos provide suitable and appropriate enclosures for their large felids. Of course, not all zoos are created equal; the ethics of zoos need to be evaluated on a case-by-case basis, but in general, it is ethical to maintain big cats in zoos.
ContributorsZeien, Krista Marie (Author) / Minteer, Ben (Thesis director) / Smith, Andrew (Committee member) / Ellison, Karin (Committee member) / Barrett, The Honors College (Contributor) / Department of Chemistry and Biochemistry (Contributor) / School of Life Sciences (Contributor)
Created2014-05
Description
Attitudes toward animal welfare have been evolving in our society as we have developed from early agricultural roots to an increasingly urban and technologically advanced community. However, despite the growing societal appreciation and care for animals in our homes and backyards, veterinarians are still faced with cases of abuse and neglect. Although it may seem obvious for veterinarians, as animal welfare advocates, to confront this dilemma each time they are faced with it, that is not always the case. In order to assess the responsibilities of veterinarians in regard to neglect and abuse, an extensive literature review and analysis was performed and practicing veterinarians were interviewed to determine their attitudes regarding the responsibility to report suspected cases of animal neglect and abuse. Specifically, these interviews focused on such topics as the educational background of the practitioners, how empathy impacts their perception of animal welfare, their relationship with law enforcement agencies, and related questions. The study demonstrated that the most prominent factor in a veterinarian's understanding of violations of animal welfare stems from their educational background. Therefore, it is recommended that veterinary medicine programs alter their curricula to emphasize animal welfare training and the obligation of veterinarians to report suspected cases of neglect and abuse.
ContributorsMichael, Allison Therese (Author) / Minteer, Ben (Thesis director) / Ellison, Karin (Committee member) / DeNardo, Dale (Committee member) / Barrett, The Honors College (Contributor) / School of Life Sciences (Contributor)
Created2013-12
Description
As an accounting major entering the field of financial auditing, I have learned how important the understanding and knowledge of ethics are. I have also learned how often there are grey areas that can cause a generally honest and ethical person to make a not-so-ethical choice. Due to the prevalence and difficulty of such situations involving ethical matters in the workplace, legislation has been put in place such as the Sarbanes-Oxley Act and the Whistleblower Protection Act. I believe the knowledge of such legislation combined with a knowledge of ethical skepticism can not only better the accounting industry, but better the business industry as a whole. This belief led to conducting this study, which aims to identify the impact of whistleblowing and ethics education on undergraduate business students and their likelihood to blow the whistle and analyze ethically ambiguous scenarios with greater skepticism. Through a survey including true or false questions and ethically ambiguous scenarios to be rated on a Likert scale, data was gathered for analysis. Data was divided into three groups for response comparison: accountancy students with Accounting 360: Ethics for Professional Accountants (ACC 360) complete, accounting students with ACC 360 incomplete, and non-accountancy students without ACC 360. The analysis provided some statistically significant responses where students who had completed an accounting ethics course were more likely to blow the whistle and rate a scenario as unethical over students who had not completed the course. However, following survey analysis and research on prior studies, further research is needed to determine more definitively the impact of such education. The data analysis and overall research collected allowed me to form conclusions on whistleblowing and ethics education in undergraduate studies. With the prevalence of ethical dilemmas and fraudulent behavior in the workplace, such a constructive ethical framework and whistleblowing behavior can be taught to improve the likelihood of blowing the whistle and determining ethical dilemmas as unethical. This leads to the proposal that all business students, not just accountancy students, be required to complete a business ethics course for the betterment of our professional careers.
ContributorsIkuma, Olivia R. (Author) / Call, Andrew (Thesis director) / Cassidy, Nancy (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
In today's business environment, customer service is more critical than ever. It is a major factor when consumers decide where to take their business. However, consumer choice is not applicable to all businesses for example, public utilities. Consumers do not have a choice in picking which utility company provides them service; the choice depends upon local jurisdictions and predetermined service territories. This lack of choice creates a "forced relationship" between consumers and public utilities. Because the nature of this relationship can have a negative impact, public utilities need to reevaluate their approach and invest in effective customer service as a valuable tool to achieve their organizational goals. This study investigates the need for public utilities to expand their investment; explores the available avenues to expand their investment; and offers a recommended pathway with the features and interface to expand their investment. Technology is the key in achieving organizational goals as it can reengineer internal and external operations. Self-service technology (SST) along with the features of gamification enable an organization to reengineer both its internal and its external operations. Companies can shift work from employees to customers and develop new mediums for customer service interaction. Overall, three investments are analyzed: traditional call centers, online, and mobile. The analysis focuses on available features and how those features affect the achievement of organizational goals. Two studies comprise interviews with utility representatives and a customer survey completed to reinforce findings. Based on the research, a smartphone application is the best option to enhance customer service while addressing all organizational goals.
ContributorsKosednar, Andrew Steven (Author) / Eaton, Kathryn (Thesis director) / Brendza, Daniel (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
Reproductive cloning is the duplication of genetic material to reproduce a living organism. The sheep Dolly was the first adult mammal to be cloned and her birth unveiled a multitude of questions about the potential for cloning humans and how that might threaten human individuality. Given those questions, my project delves into how reproductive cloning relates to the idea of individuality across three subgroups: humans, utility animals such as those used for research or agriculture, and pets.
ContributorsO'Connell, Lindsey Marie (Author) / Maienschein, Jane (Thesis director) / Ellison, Karin (Committee member) / Hurlbut, Ben (Committee member) / Barrett, The Honors College (Contributor) / School of Life Sciences (Contributor)
Created2013-05
Description
At a time when the national and world community is viewing collegiate business programs as complicit in many recent business scandals rooted in ethical violations and breaches of trust, improving ethics education is a high priority. Review of current research on techniques for effectively teaching ethics highlights the importance of incorporating conversational learning, decision models, and relevant, personalized case discussions into undergraduate ethics lessons. Focusing exclusively on ethics education in the first-year business seminar WPC 101, we evaluated the current ethics/academic integrity module and found it to be lacking many research-supported techniques. To develop an updated curriculum, we first used the EthicsGame Ethical Lens Inventory in a survey of 114 W. P. Carey students to explore whether a connection between students' majors and primary ethical lenses would demonstrate the effectiveness of designing different, tailored ethics curricula for students in each major. Regression analysis of the survey responses indicated that this research was inconclusive for every major except for Accountancy, which already has a specific (upper-division) ethics course. This initial research stage led to the creation of a universally applicable ethics curriculum based on the Baird Decision Model. Incorporating techniques from the literature review, the new WPC 101 Academic Honesty & Ethics curriculum includes a presentation on the Baird Decision Model, a small-group discussion of a relevant ethical dilemma, and a class role play. The curriculum additionally includes detailed Facilitator Guidelines for educators. The curriculum was piloted in WPC 101 classes during Spring 2016, and we present student and facilitator feedback as well as suggestions for further research and improvement. Use of this research-backed curriculum and further study into its impact on student decision making will allow W. P. Carey to continue advancing in pursuit of training students to be effective ethical leaders.
ContributorsMcClelland, Allison (Co-author) / Mayper, Rebecca (Co-author) / Samuelson, Melissa (Thesis director) / Parker, John (Committee member) / Department of Information Systems (Contributor) / Department of Management (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Whistleblowing in Biomedical Research and Medicine: An Analysis of Ethical Expectations and Dilemmas
Description
In biomedical research institutions and medical institutions alike, whistleblowing, or the reporting of misconduct, has been severely retaliated against. Whistleblowers report misconduct by adhering to institutional whistleblowing policies, and do so in order to maintain ethical practice within their institution; it is important to note that by taking this ethical action, whistleblowers are aiming to protect the future of biomedical research and medicine. Despite these intentions, whistleblowing has developed a negative stigma due to the misconception that whistleblowers have self-proclaimed authority and are unable to function as part of a team. The retaliation against whistleblowers has been connected to psychological and professional fallout for the whistleblower, and it has been found that many whistleblowers suffer as a direct result of a lack of institutional support. The problems with whistleblowing culture demonstrate issues surrounding how ethics are maintained in institutions, who ethics policies apply to, and who has authority. The retaliation seen against whistleblowers outlines inherent institutional failures, and highlights the need for institutional change in order to both promote ethical practice and protect the whistleblowers who adhere to ethics policies. This thesis discusses such failures in detail, and outlines several broad solutions in order to combat this issue.
ContributorsTaylor, Kylee Anne (Author) / Robert, Jason (Thesis director) / Ellison, Karin (Committee member) / Johnson, Nate (Committee member) / School of Life Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
The goal of this study was to explore the relationship between locus of control and the influence of an unethical authority figure. This research is a preliminary, exploratory study given research design limits. It was hypothesized that subjects oriented towards internal locus of control are better able to resist pressure from an unethical authority figure. Subjects oriented towards the powerful others and chance orientations were hypothesized to be less able to resist pressure from an unethical authority figure. The results found that the presence of an unethical authority figure had little to no influence on self-perceived unethical decision-making; the difference in unethical behavior between cases with an authority figure present and without one present was not statistically significant. Further, no support was found for the hypotheses as no statistically significant relationship between locus of control orientations and the difference between the control case and test case was found (R2 = 0.02, model P-value > 0.05). Further analysis confirmed the results of Detert et al. (2008), finding no relationship between survey subjects’ locus of control orientations and unethical decision-making. Additional analysis indicates a relationship between unethical decision-making and gender (B = -5.14, P = 0.03, P < 0.05), providing some interesting avenues for future research.
ContributorsAmorosi, Kaitlin (Author) / Samuelson, Melissa (Thesis director) / Orpurt, Steven (Committee member) / Department of Finance (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05