Subject category:
Ethics and Social Responsibility
Published by:
NeilsonJournals Publishing
Length: 14 pages
Data source: Generalised experience
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https://casecent.re/p/168916
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Abstract
Research has shown that in the private sector, values-based ethics programs are more effective than compliance-based ethics programs (Trevino et al 1999). Since religious affiliations are a significant driver of values-based behavior, it is appropriate to investigate the means of formally applying a values schema rather than allowing such factors to determine the pedagogy on an ad hoc basis. This paper uses the example of the Catholic Church's Apostolic Constitution Ex Corde Ecclesiae as a guide for designing and implementing a values-based ethics course to fulfil the educational ethics requirements to sit for the CPA exam. A classroom strategy is presented for use that helps students select priorities that align their values with a successful career in accounting. The paper then addresses the process of teaching students how to address and reconcile individual values, organizational culture, social mores, and the client's expectations. This case study has been peer reviewed by the editorial board of the Journal of Business Ethics Education (JBEE).
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Abstract
Research has shown that in the private sector, values-based ethics programs are more effective than compliance-based ethics programs (Trevino et al 1999). Since religious affiliations are a significant driver of values-based behavior, it is appropriate to investigate the means of formally applying a values schema rather than allowing such factors to determine the pedagogy on an ad hoc basis. This paper uses the example of the Catholic Church's Apostolic Constitution Ex Corde Ecclesiae as a guide for designing and implementing a values-based ethics course to fulfil the educational ethics requirements to sit for the CPA exam. A classroom strategy is presented for use that helps students select priorities that align their values with a successful career in accounting. The paper then addresses the process of teaching students how to address and reconcile individual values, organizational culture, social mores, and the client's expectations. This case study has been peer reviewed by the editorial board of the Journal of Business Ethics Education (JBEE).