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1

ACC 260 WEEK 9 FINAL PROJECT SOLVING ETHICAL DILEMMAS IN THE ACCOUNTING PROFESSION
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ACC 260 WEEK 9 FINAL PROJECT SOLVING ETHICAL DILEMMAS IN THE ACCOUNTING PROFESSION
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ACC 260 WEEK 9 FINAL PROJECT SOLVING ETHICAL DILEMMAS IN THE ACCOUNTING PROFESSION

Final Project: Solving Ethical Dilemmas in the Accounting Profession

· Resources: Appendix A, Appendix C, and Business & Professional Ethics

· Read the Dilemma of an Accountant Ethics Case on pp. 285-287 (Ch. 4) of your text.

· Analyze the case using stakeholder impact analysis and the philosophical approaches to ethical decision making.

· Complete a stakeholder impact analysis using the table in Appendix C as a template. Adapt the table to suit your needs.

· Compose a 1,050- to 1,400-word paper explaining the course of action Dan should take.

· Organize your paper using the following section outlines. Within each section below are questions and prompts that may help you analyze the case. You do not have to explicitly answer these questions or address each of the prompts, but they may be of benefit to you as you organize your thoughts.

o Introduction

· What is the ethical dilemma in the case?

· What events led to the dilemma?

· When describing the dilemma, did you mistakenly propose a solution?

o Stakeholders Involved

· Have you identified stakeholders?

· What is their stake in the case?

· Have you described every stakeholder in an objective, unbiased way?

o Course of Action

· Have you clearly stated the course of action Dan should take?

· What reasons support your decision?

· What philosophical approach did you use to reach your decision?

· What are the weaknesses of your argument? Have you addressed counterarguments?

o Stakeholder Impact

· How do you think each stakeholder will be impacted by your decision?

· Are there potential impacts on stakeholders that are difficult to anticipate? Have you identified them?

o Conclusion

· Do you present new evidence or analysis in the conclusion? Would it be more appropriate in another section of the paper?

· Have you summarized the dilemma, your decision, and the potential impact on stakeholders?

· Think critically about the case, and write persuasively. A portion of your grade will be determined by your demonstration of critical thinking: suspending judgment while gathering evidence and consulting the various stakeholders’ positions, analyzing each position, considering the impact of different courses of action, and then making a decision and supporting it with evidence and logic.

· Format your paper according to APA guidelines, including any references to the textbook or other sources.

· Post your completed Stakeholder Analysis Table and paper as attachments.

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2

ACC 260 Week 9 Capstone DQ
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ACC 260 Week 9 Capstone DQ

Is an accounting professional guaranteed to act ethically just because he or she has completed a course in ethics? Explain your answer. Having nearly reached the end of this course, what do you think you have learned that will help you to act ethically in your future profession?

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3

ACC 260 WEEK 8 CHECKPOINT BRIEFLY APPLYING A DECISION-MAKING FRAMEWORK
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ACC 260 WEEK 8 CHECKPOINT BRIEFLY APPLYING A DECISION-MAKING FRAMEWORK
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ACC 260 WEEK 8 CHECKPOINT BRIEFLY APPLYING A DECISION-MAKING FRAMEWORK

CheckPoint: Briefly Applying a Decision-Making Framework

· Resource: Business & Professional Ethics

· Answer the three questions following the Management Choice Ethics Case on p. 288 (Ch. 4) of the text.

· Describe what Sue should do and the decision-making approach that supports such action when responding to question 3. The steps summarized in Figure 5.5 on p. 353 (Ch. 5) may help guide your answer to question 3. Justify your decision based on the impact it would have on the stakeholders involved in the situation using terminology and concepts from Ch. 5.

· Post your response in 200 to 300 words.

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ACC 260 WEEK 8 ASSIGNMENT FULLY APPLYING A DECISION-MAKING FRAMEWORK
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ACC 260 WEEK 8 ASSIGNMENT FULLY APPLYING A DECISION-MAKING FRAMEWORK
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ACC 260 WEEK 8 ASSIGNMENT FULLY APPLYING A DECISION-MAKING FRAMEWORK

Assignment: Fully Applying a Decision-Making Framework

· Resource: Business & Professional Ethics

· Read the Locker Room Talk Ethics Case on p. 284 (Ch. 4) of the text.

· Analyze the case using stakeholder impact analysis and the philosophical approaches to ethical decision making.

· Explain what you think Albert should do in a 700- to 1,050-word paper.

· Organize your paper using the following section outlines. Review the questions for each section to help you analyze the case and frame your paper. (Do not explicitly answer these questions within the body of your paper.)

o Introduction

· What is the ethical dilemma in the case?

· What events led to the dilemma?

· When describing the dilemma, did you mistakenly propose a solution?

o Stakeholders Involved

· Have you identified stakeholders?

· What is their stake in the case?

· Have you described every stakeholder in an objective, unbiased way?

o Course of Action

· Have you clearly stated the course of action Albert should take?

· What reasons support your decision?

· What philosophical approach did you use to reach your decision?

· What are the weaknesses of your argument? Have you addressed counterarguments?

o Stakeholder Impact

· How do you think each stakeholder will be impacted by your decision?

· Are there potential impacts on stakeholders that are difficult to anticipate? Have you identified them?

o Conclusion

· Do you present new evidence or analysis in the conclusion? Would it be more appropriate in another section of the paper?

· Have you summarized the dilemma, your decision, and the potential impact on stakeholders?

· Format your paper according to APA guidelines, including any references to the textbook or other sources.

· Post your completed paper as an attachment.

· Note: An important part of your grade on this assignment is demonstrating your ability to think critically: to suspend judgment while gathering evidence and consulting the various stakeholders’ positions, to analyze each position, to consider the impact of different courses of action, and then to make a decision and support it with evidence and logic.

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5

ACC 260 Week 7 DQ 1 And DQ 2
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ACC 260 Week 7 DQ 1 And DQ 2
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ACC 260 Week 7 DQ 1 And DQ 2

Week 7 DQ 1

Answer questions 4 and 5 on p. 264 (Ch. 4) of the text. Provide a hypothetical example to illustrate your answer to question 4. Explain your answers thoroughly.

Week 7 DQ 2

What role might an accounting professional play in ethical corporate decision making? Should an accounting professional play a role even when he or she is not the final decision maker? Explain your answer.

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6

ACC 260 WEEK 6 CHECKPOINT PRESENTATION OF THE STAKEHOLDERS POSITIONS
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ACC 260 WEEK 6 CHECKPOINT PRESENTATION OF THE STAKEHOLDERS POSITIONS
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ACC 260 WEEK 6 CHECKPOINT PRESENTATION OF THE STAKEHOLDERS POSITIONS

CheckPoint: Presentation of the Stakeholders’ Positions

· Resource: Business & Professional Ethics

· Read The Kardell Paper Co. Ethics Case on pp. 371-372 (Ch. 5) of the text.

· Your instructor will divide the group into four discussion clusters, each representing one of the Kardell stakeholder groups: Kardell employees (the union), Kardell investors, the city of Riverside and residents, and Kardell legal counsel.

· Discuss within your group how best to represent your position and desires. The discussion could provide you with ideas for how to be persuasive and how to communicate the potential impact of Kardell’s actions on your stakeholder group. You are not required to discuss, but are encouraged to take advantage of the opportunity.

· Prepare, individually, a presentation that represents your assigned stakeholder group’s concerns and wishes for the company. Compose your presentation as though you were to deliver it to the entire board of directors of the Kardell Paper Co.

· Write your presentation in 200 to 300 words using Microsoft® Word.

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7

ACC 260 WEEK 6 ASSIGNMENT PRESENTATION OF THE CEOS POSITION
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ACC 260 WEEK 6 ASSIGNMENT PRESENTATION OF THE CEOS POSITION
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ACC 260 WEEK 6 ASSIGNMENT PRESENTATION OF THE CEOS POSITION

Assignment: Presentation of the CEO’s Position

· Resource: Appendix C

· Review the anonymous stakeholder presentations your instructor has posted. There is likely to be repetition among the presentations from the same group, so mentally synthesize the presentations into four positions, one for each group. You might find it helpful to take notes.

· Complete the Stakeholder Analysis Table found in Appendix C based on your synthesis.

· Write a 1,050- to 1,400-word paper in which you assume the role of Kardell’s CEO. As CEO, critically examine each stakeholder position in light of the facts of the case.

· Consider the strengths and weaknesses of each stakeholder position, especially how their desires for action could impact the company’s profitability. Then, select a course of action from the following list:

o Deny any link between the company and the sonox detected in the river and refuse to study the issue further.

o Agree to continue collecting data and investigating the issue further without admitting the mill is the source of sonox.

o Assume there is a link between the sonox and the company and take immediate steps to upgrade the plant to prevent future spillages.

· Provide an argument in support of your decision. Support your decision with evidence and logic (not your personal opinion). An important part of your grade on this assignment is demonstrating your ability to think critically: to suspend judgment while gathering evidence and consulting the various stakeholders’ positions, to analyze each position, to consider the impact of different courses of action, and then to make a decision and support it with evidence and logic.

· Ignore the actual outcome of the case provided in the text. The details given in the book regarding the outcome of the case should not be referenced in your paper nor influence your decision.

· Format your paper according to APA guidelines, including any references to the textbook or other sources.

· Post your completed Stakeholder Analysis Table and paper as attachments.

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8

ACC 260 Week 5 DQ 1 And DQ 2
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ACC 260 Week 5 DQ 1 And DQ 2
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ACC 260 Week 5 DQ 1 And DQ 2

Week 5 DQ 1

Answer question 5 on p. 354 (Ch. 5) of the text. Explain your answer.

Week 5 DQ 2

Answer question 5 on p. 354 (Ch. 5) of the text. Explain your answer.

In what circumstances would each approach to stakeholder impact analysis (moral standards, five-question, and Pastin’s approach) be most useful? Summarize the approaches and describe when each would be most or least useful.

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9

ACC 260 WEEK 5 CHECKPOINT APPROACHES TO STAKEHOLDER IMPACT ANALYSIS
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ACC 260 WEEK 5 CHECKPOINT APPROACHES TO STAKEHOLDER IMPACT ANALYSIS
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ACC 260 WEEK 5 CHECKPOINT APPROACHES TO STAKEHOLDER IMPACT ANALYSIS

CheckPoint: Approaches to Stakeholder Impact Analysis

· Resources: Appendix B

· Describe how you might conduct a stakeholder impact analysis of Scenario 1 of Appendix B using each of the stakeholder impact analysis approaches: moral standards, 5-question, and Pastin’s approach. Note: You are not required to analyze the impact on each stakeholder.

· Post your description in 200 to 300 words.

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10

ACC 260 WEEK 4 CHECKPOINT APPENDIX B PHILOSOPHICAL APPROACHES TO ETHICAL DECISION MAKING
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ACC 260 WEEK 4 CHECKPOINT APPENDIX B PHILOSOPHICAL APPROACHES TO ETHICAL DECISION MAKING
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ACC 260 WEEK 4 CHECKPOINT APPENDIX B PHILOSOPHICAL APPROACHES TO ETHICAL DECISION MAKING

CheckPoint: Philosophical Approaches to Ethical Decision Making

· Resource: Appendix B

· Complete the matrix in Appendix B.

· Post your completed matrix as an attachment.



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11

ACC 260 WEEK 4 ASSIGNMENT CRITIQUING PHILOSOPHICAL APPROACHES TO ETHICAL DECISION MAKING
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ACC 260 WEEK 4 ASSIGNMENT CRITIQUING PHILOSOPHICAL APPROACHES TO ETHICAL DECISION MAKING
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ACC 260 WEEK 4 ASSIGNMENT – CRITIQUING PHILOSOPHICAL APPROACHES TO ETHICAL DECISION MAKING

Assignment: Critiquing Philosophical Approaches to Ethical Decision Making

Although there are many different methods by which to determine an appropriate ethical course of action in a situation, not every method is effective in all situations. Not all ethical frameworks are equally useful. Beyond knowing how to use a particular ethical framework, the ability to evaluate a framework for appropriateness is also beneficial.

· Resource: Appendix B

· Review each of the responses you wrote in Appendix B.

· Write a 900- to 1,350-word paper in which you critique each of the philosophical approaches for each of the scenarios in Appendix B. Evaluate whether or not the course of action you chose for the Philosophical Approaches to Ethical Decision Making CheckPoint really is ethical and whether or not the reasoning for that course of action makes sense. Ask yourself the following questions:

o Is the course of action really the most ethical choice?

o If so, are these the best reasons for making this choice? Explain.

o If not, why? What is a better choice?

o What reasons are there for believing this alternative is more ethical?

· Format your paper according to APA guidelines, including any references to the textbook or other sources.

· Post your completed paper as an attachment.

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12

ACC 260 Week 3 DQ 1 And DQ 2
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ACC 260 Week 3 DQ 1 And DQ 2
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ACC 260 Week 3 DQ 1 And DQ 2

Week 3 DQ 1

The Sarbanes-Oxley Act (SOX) is a piece of legislation that affects many corporations. Do you think SOX is really necessary? Explain your answer.

Week 3 DQ 2

What are the three most important improvements in the governance structure that could result from SOX?

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13

ACC 260 WEEK 2 CHECKPOINT UNETHICAL PRACTICES OF ARTHUR ANDERSEN
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ACC 260 WEEK 2 CHECKPOINT UNETHICAL PRACTICES OF ARTHUR ANDERSEN
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ACC 260 WEEK 2 CHECKPOINT UNETHICAL PRACTICES OF ARTHUR ANDERSEN

CheckPoint: Unethical Practices of Arthur Andersen

· Resource: Business & Professional Ethics

· Read the Arthur Andersen’s Troubles Ethics Case on pp. 107-113 (Ch. 2) of the text.

· Answer questions 1, 3, and 4 on p. 113 in 200 to 300 words. When responding to question 3, focus solely on the Enron case.

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14

ACC 260 WEEK 2 ASSIGNMENT THE ENRON AND WORLDCOM SCANDALS
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ACC 260 WEEK 2 ASSIGNMENT THE ENRON AND WORLDCOM SCANDALS
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ACC 260 WEEK 2 ASSIGNMENT THE ENRON AND WORLDCOM SCANDALS

Assignment: The Enron and WorldCom Scandals

· Resource: Business & Professional Ethics

· Review the accounts of the Enron and WorldCom scandals in Ch. 2 of the text:

o Enron’s Questionable Transactions on pp. 96-107

o WorldCom: The Final Catalyst on pp. 114-118

· Answer the following questions using complete sentences:

o Enron: 1, 3, 5, 6, and 9 on pp. 106-107

o WorldCom: 1, 3, 4, and 5 on p. 118

· Post your answers as an attachment. Clearly label the case and question number for each of your responses.



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15

ACC 260 Week 1 DQ 1 And DQ 2
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ACC 260 Week 1 DQ 1 And DQ 2
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ACC 260 Week 1 DQ 1 And DQ 2



ACC 260 Week 1 DQ 1

Read the Where Were the Accountants? Ethics Case on pp. 36-37 (Ch. 1) of the text. Answer the question as if you were Sam. Respond to your classmates as if you were Norm. How helpful are your classmates’ responses?



ACC 260 Week 1 DQ 2

Many methods are used to maintain high ethical standards in the accounting profession, including government regulations, ethics course requirements in schools, and professional societies or associations that maintain codes of ethics. What method do you think accounting professionals find most effective or beneficial? What method do you think would be most effective for ensuring high ethical standards in the accounting profession? Explain your answers.

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16

ACC 260 Week 1 CheckPoint ETHICS IN THE ACCOUNTING PROFESSION
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ACC 260 Week 1 CheckPoint ETHICS IN THE ACCOUNTING PROFESSION
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ACC 260 Week 1 CheckPoint ETHICS IN THE ACCOUNTING PROFESSION

CheckPoint: Ethics in the Accounting Profession

· Resource: Business & Professional Ethics

· Answer questions 13 and 14 on p. 25 of the text.

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17

ACC 260 Complete Class
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ACC 260 Accounting Ethics: Keeping it Clean

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