We examine the effect of different contexts in an educational process on measures of ethical sensitivity and levels of moral reasoning of accounting majors in the first Intermediate Accounting course. The educational process compared a context that centers on ethical issues with one that focuses on technical accounting issues. At the end of the…

This study introduces a collaborative business education curricular design known as "whole person learning." The post-financial crisis market environment requires business education to encompass curricular, commercial and community skills. Drawing on the Toronto based National Mentoring Program (NMP), "whole person learning"…

In today's dynamic business environment, organizations are beginning to realize the importance of teaching business etiquette, not only to enhance their corporate culture, but also to increase productivity and profitability. Corporations are providing opportunities for executives of today and business leaders of tomorrow to acquire these vital…

International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

This paper presents a model for behavior that is culturally neutral and virtually universally acceptable in a multicultural society.

Ethical maturity and behavior are of great concern to all educators, firms, and investors, and even more so in a recession. This research surveyed managers and employees in the retail environment to measure their Personal Business Ethics Scores (PBES) to see if age, education, and management experience makes a difference in making more ethical…

It has been nearly 30 years since business schools began providing formal courses in business ethics to their students. In that time, the public has witnessed countless cases of business misconduct, often performed by these students. Scholars and researchers agree that ethics education is important, yet they disagree about how it should be taught,…

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…