Setting an Ethical Tone at the Top I have previously blogged about the importance of having a code of conduct for all organizations. A code of conduct establishes the ethical principles upon which the behavior of employees will be judged. It helps to distinguish right from wrong. A code provides... Read more →

Say What You Will Do, and Do What You Say I have blogged before about ethical leadership. One of my discussions looked at ethical leadership in business while the other addressed the importance of ethical leadership in making ethical decisions. It’s always a good idea to revisit the concept of... Read more →

THE IMPORTANCE OF WHISTLEBLOWING POLICIES In a recent study by Ethisphere it was stated that younger workers are more willing to report workplace misbehavior than workers from other generations, yet they are less likely to report it. The reason given is that they lack the confidence in their employer’s anti-retaliation... Read more →

Book Review I want to share with my readers a review of my accounting ethics textbook that was just published in The CPA Journal. I am proud to say the review highly recommends the book. This is the sixth edition of my book that spans more than twenty years of... Read more →

What Does It Mean to Be a Professional? I have taught ethics to college students in business and accounting for almost 30 years. I have used a character-based ethic to encourage students to be the best version of themselves. It works for the most part. However, the missing link is... Read more →

Building an Ethical Workplace Culture Leaders should be empathetic and compassionate to set an ethical tone at the top. Absent these characteristic traits of behavior, it would be difficult for leaders to get employees to follow and commit to the goals of an organization. After all, who would voluntarily choose... Read more →

Leadership and Ethical Decision Making: A Brief Overview The best way to understand ethical leadership is to examine each of the components that define an ethical leader. Core Values Ethical Leadership is a demonstration of normatively appropriate conduct through personal actions and interpersonal relationships and the promotion of such conduct... Read more →

Protecting the Public Interest I recently participated in the Ethics Symposium at the Annual Meeting of the American Accounting Association. A colleague of mine, Sri Ramamoorti from the University of Dayton, had very important comments about the Public Company Accounting Oversight Board (PCAOB),that regulates audits and auditors. In other words,... Read more →

Overcoming Bias Last Tuesday I blogged about the meaning of equity, diversity and inclusion and its importance in developing an ethical organization culture. In today’s blog I look at ways to promote EDI. LinkedIn Survey Recent events have sparked important conversations around racial bias and social injustice, calling upon institutions... Read more →

Establishing an Ethical Organization Environment This is the first of two blogs on Equity, Diversity and Inclusion. The second blog will be posted on June 16. Organizational ethical climate refers to the moral atmosphere of the work environment and the level of ethics practiced within a company. Leaders determine organizational... Read more →