Accounting Ethics Writing Exercise
One of the learning goals of this course is to “Analyze and Evaluate Ethical Issues within the field of Accounting and the Wider Business World.”
In other writings you have considered corporate social responsibility issues and the Enron case. For this writing, you will engage in a similar type of ethical analysis. You may want to review the ethics analysis method discussed in Chapter 4 in the first Module. This is similar to the type of analysis you will be doing in this writing assignment. You probably should pick a topic that interests you.
Your writing assignment is to:
· Identify a real-life ethics issue or failing in the field of accounting. Your example may be a real-world example or a personal experience. You may not use the Enron case (we already discussed it) or a hypothetical case study. This must be a real issue, scandal, dilemma, or topic. Be cautious of very general topics (such as, “businesses in general shouldn’t lie on their financials”). Very general topics usually be harder to write and will typically make poor papers. A specific example or case will make for the best paper.
You will then write a response based on the topic you have selected that answers the following prompts:
1- Describe the Issue- 15 points
This part of your paper should concisely describe the topic you have selected and why. Rather than engage in a lengthy factual recitation, try to succinctly describe the problem. However, if you write on a personal experience (that didn’t make the news), you will need to write more describing the facts so the rest of the paper makes sense. A good format would read like this:
ISSUE: A sentence succinctly stating the topic.
PROBLEM: A paragraph outlining the interests being balanced or the problems the issue creates.
LINK: Please provide a web link to a newspaper, journal or web article outlining the facts of your topic. If you are writing about a personal experience and no article exists, just describe the facts sufficiently.
WHY?: You should give a few sentences stating you care about this problem and would want to write on it.
This part of the response will be graded on the following ru
ic:
5 points
10 points
15 points
States a clear understanding of the problems
Provides limited explanation or insight into the topic be explored
Provides good explanation of the topic and outlines a roadmap for further consideration of the issue
Clearly states the ethical dilemma in consideration, states a coherent reason why this topic should be explored
2- Interested Parties- 25 points
450 words minimum. This part of your answer should be a coherent writing that addresses at least the following questions:
· Who cares about the outcome?
· Please identify all interested parties in the choice that was or is being made.
· Why does the issue matter to these individuals or groups you identified?
This part of your paper will be graded according to this ru
ic:
10
15
20
25
Who are the interested parties?
Identifies the primary party facing the ethical dilemma.
Identifies the parties immediately affected by the ethical dilemma.
Identifies the parties immediately affected by the decision and gives some consideration to wider implications of the resolution of the dilemma.
Thoughtful consideration of the parties immediately affected by outcome of dilemma and a discussion of the wider implications of the resolution of the dilemma.
3- Cause(s)- 25 points
450 words minimum. This portion of your response should clearly address these question
· Is the issue at its core an ethical problem, a failure to the law and regulations, a problem with the culture and systems of the company or environment, or something else?
· What single factor do you believe caused this?
· Is this a legal or an ethical failure? Or some combination? Explain.
This part of your paper will be graded according to this ru
ic:
10
15
20
25
What are the causes?
Identifies or discusses a single cause
Identifies multiple causative factors or thoroughly explains the primary cause.
Provides a clear cause or theory on causation with some support and consideration of the wider context.
Thoughtful consideration of the causes of the problem and all factors that may have led to the issue. Consideration and discussion of the wider context of the problem in society and the accounting field.
4- Solution- 15 points
350 words minimum. This portion of your response should clearly state what you believe would be the best resolution of the cu
ent issue and what change in policy, law, organization, or individual ethics would best prevent this problem in the future and/or resolve it cu
ently.
This portion of this paper is graded according to this ru
ic:
5
10
15
What is the best solution.
Identifies a single solution with little or no support or relationship to identified causes.
Clearly states a proposed solution that is consistent with the identified causes and is supported by some argument in fact, law, or ethics.
Clear solution proposed that addresses thoughtfully the identified causal factors and is supported by substantial facts, law or ethical argument.
5- Writing Quality, Style, Clear Format- 20 points.
No citations or research are required but you can cite or properly quote any materials helpful to your response. All citations must be in a consistent format.