Behavioral Ethics ON DEMAND
Available Until
Your Desk
2.0 Credits
Member Price $58.00
Non-Member Price $67.00
Overview
Managers must routinely make decisions where there are ethical considerations. This course provides guidance for how to proceed through these tangled situations. This course does so by discussing the different theories of how people deal with ethical dilemmas and goes on to cover a number of issues that can impact these decisions. Examples of these issues are contextual factors, the ethical infrastructure of a business, the role of leaders, and employee interactions with management. The course also addresses the fraud triangle, fraud addiction, whistleblowing, and several similar topics. NOTE: This course does NOT meet Washington State Ethics Requirements.
Highlights
The normative approach. The intuitive approach. Virtue ethics. The descriptive approach. Contextual factors. Ethical infrastructure. Fairness of the decision making process. The role of leaders. Employee interaction with management. Why employees violate their own ethical standards. Group effects. Whistleblowing. Fraud triggers. Fraud addiction. Lying during negotiations.
Prerequisites
None.
Designed For
Managers, CPAs, controllers, and leaders.
Objectives
Identify the categories of ethical positions that a person may hold. Specify the different types of core virtues. Recognize the different types of ethical weaknesses in a business environment. Recall the impact on ethics of the different types of organizational structures. Specify the theories associated with catching improper employee behavior. Identify the components of a fair decision making process. Recall the characteristics of a leader who is more likely to be followed by employees. Identify phrases that may be considered euphemisms. Specify the effects of blanketing an organization with too many rules. Recall some of the rationalizations used when someone commits fraud.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Steven Bragg, Western CPE
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.
Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).
Non-Member Price $67.00
Member Price $58.00