Arachnophobia: A Case on Impairment and Accounting Ethics

ABSTRACT This case requires students to apply accounting and ethical decision making within the context of a potential land impairment decision. Students are required to research the relevant professional literature and provide appropriate FASB codification references and IAS cites as they investigate the significant uncertainties that frequently are associated with valuation and impairment analyses. Students also are required to evaluate the ethical implications of the decisions that could be made regarding the necessity of impairment. The case provides an opportunity for students to extend their research and financial accounting abilities, to consider the consequences associated with a set of potentially reasonable accounting alternatives, and to begin to appreciate how the significant uncertainties that are present in many accounting and auditing situations require consistent technical and ethical decision making. The case could be used in Intermediate Accounting I, as well as in undergraduate and graduate Auditing or Ethics classes.

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U.S. Space Dominance

War and Peace in Outer Space ◽

10.1093/oso/9780197548684.003.0006 ◽

2020 ◽

pp. 123-150

Author(s):

Joan Johnson-Freese ◽

Kenneth Smith

Keyword(s):

United States ◽

Decision Making ◽

Common Good ◽

Ethical Decision ◽

Ethical Decision Making ◽

Applied Ethics ◽

The United States ◽

Ethical Implications ◽

Self Interest ◽

The U.S

This chapter considers the ethical implications of the United States trying to achieve “space dominance” as part of an increasingly muscular U.S. “space warfare is inevitable” outlook. The methodology used in the analysis is drawn from Santa Clara University’s Markkula Center for Applied Ethics, using utilitarian, rights, fairness, common good, virtue, and technology considerations as ethical decision-making lenses. Additionally, the chapter examines space dominance as a function of time and contractarianism. It concludes that the U.S. pursuit of space dominance appears to stem mostly from fear and self-interest, and that a better approach would be to shift more closely to honor and self-interest by pursuing more balance between military readiness and assiduous diplomacy. There is, however, no evidence that the latter approach is being considered.

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AN EXAMINATION OF CULTURAL DIFFERENCES IN ETHICAL DECISION MAKING USING the MULTIDIMENSIONAL ETHICS SCALE

Social Behavior and Personality An International Journal ◽

10.2224/sbp.2008.36.9.1213 ◽

2008 ◽

Vol 36 (9) ◽

pp. 1213-1222 ◽

Cited By ~ 11

Author(s):

Chieh-Yu Lin ◽

Yi-Hui Ho

Keyword(s):

Decision Making ◽

Cultural Differences ◽

Ethical Decision ◽

Ethical Decision Making ◽

Accounting Students ◽

Accounting Ethics ◽

Research Subjects ◽

Ethical Decisions ◽

Multidimensional Ethics Scale ◽

The Us

The Multidimensional Ethics Scale (Reidenbach & Robin, 1988, 1990) was applied to accounting-specific scenarios to measure students' ethical decision-making attitudes towards accounting ethics. Accounting students in the US and Taiwan were taken as research subjects. A total of 201 US students and 396 Taiwanese students were analyzed. US students made ethical decisions significantly based on justice and egoism dimensions, while Taiwanese students focused on justice and deontology dimensions.

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An Exploration of Ethical Decision Making with Intelligence Augmentation

Social Sciences ◽

10.3390/socsci10020057 ◽

2021 ◽

Vol 10 (2) ◽

pp. 57

Author(s):

Niyi Ogunbiyi ◽

Artie Basukoski ◽

Thierry Chaussalet

Keyword(s):

Decision Making ◽

Ethical Decision ◽

Ethical Decision Making ◽

Future Studies ◽

Ethical Implications ◽

High Profile ◽

Financial Profile ◽

Operational Decision Making ◽

Different Characteristics ◽

Belief Statements

In recent years, the use of Artificial Intelligence agents to augment and enhance the operational decision making of human agents has increased. This has delivered real benefits in terms of improved service quality, delivery of more personalised services, reduction in processing time, and more efficient allocation of resources, amongst others. However, it has also raised issues which have real-world ethical implications such as recommending different credit outcomes for individuals who have an identical financial profile but different characteristics (e.g., gender, race). The popular press has highlighted several high-profile cases of algorithmic discrimination and the issue has gained traction. While both the fields of ethical decision making and Explainable AI (XAI) have been extensively researched, as yet we are not aware of any studies which have examined the process of ethical decision making with Intelligence augmentation (IA). We aim to address that gap with this study. We amalgamate the literature in both fields of research and propose, but not attempt to validate empirically, propositions and belief statements based on the synthesis of the existing literature, observation, logic, and empirical analogy. We aim to test these propositions in future studies.

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AN ETHICAL DIMENSION TO DISCIPLINE AND TEACHERS' USE OF POWER

Sokoto Educational Review ◽

10.35386/ser.v17i1.18 ◽

2017 ◽

Vol 17 (1) ◽

pp. 10

Author(s):

Arasomwan Endurance Osawaru ◽

B O J Omatseye

Keyword(s):

Decision Making ◽

Ethical Decision ◽

Ethical Decision Making ◽

Codes Of Conduct ◽

Ethical Sensitivity ◽

Ethical Dimension ◽

Ethical Implications ◽

Moral Person ◽

Ethical Decisions

Schools have rules and codes of conduct that students are expected to abide by and respect. But when students go against these, and break the rules, then discipline becomes imperative. The implication is that rules and codes of conduct have ethical implications, where ethics is concerned with how a moral person ought to behave. In this same vein, it is expected that in disciplining, teachers should take an ethical posture. This defines who the moral person is. In essence, a teacher who has to enforce discipline must firstly make ethical decisions on it. In this regard, ethical decision making requires more than a belief on the importance of ethics of discipline, it also requires ethical sensitivity.

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A Series of Progressive Legal and Ethical Decision-Making Steps for Using Christian Spiritual Interventions in Psychotherapy

Journal of Psychology and Theology ◽

10.1177/009164710002800104 ◽

2000 ◽

Vol 28 (1) ◽

pp. 43-53 ◽

Cited By ~ 7

Author(s):

Wayne Chappelle

Keyword(s):

Decision Making ◽

Informed Consent ◽

Ethical Decision ◽

Ethical Decision Making ◽

Religious Values ◽

Professional Literature ◽

Scientific Responsibility ◽

Spiritual Interventions ◽

Financial Arrangements

Recently, there has been a growing trend in the professional literature to address the question: “In what ways should spiritual interventions be used in counseling, with which clients, and under which circumstances?” However, few therapists have received training and supervised experience in incorporating spiritual interventions into their work. This article briefly addresses the purpose and prevalence of Christian spiritual interventions and proposes a series of progressive legal and ethical decision-making steps to improve therapists' skills in incorporating such interventions into psychotherapy. The initial steps include an assessment of the therapist's role, the setting of therapy, and the presenting problem of the client. Additional steps include obtaining informed consent, evaluating a therapist's competency, maintaining professional and scientific responsibility, respecting the client's religious values, documenting the use of spiritual interventions, making appropriate financial arrangements, and promoting the welfare of the client.

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Beyond the Code of Ethics, Part I: Complexities of Ethical Decision Making in Social Work Practice

Families in Society The Journal of Contemporary Social Services ◽

10.1606/1044-3894.55 ◽

2002 ◽

Vol 83 (5) ◽

pp. 474-482 ◽

Cited By ~ 19

Author(s):

Sophie Freud ◽

Stefan Krug

Keyword(s):

Decision Making ◽

Social Work ◽

Social Workers ◽

Ethical Decision ◽

Ethical Decision Making ◽

Code Of Ethics ◽

Social Work Practice ◽

National Association ◽

Management Tool ◽

Ethical Implications

The authors have acquired experience in, and opinions on, ethical decision making while serving on a (U.S.) National Association of Social Workers (NASW) peer consultation ethics call line. The authors agree with scholars who view all human perceptions and activities as shaped by values, with the concurrent need to become more self-conscious about the ethical dimension of our daily life and professional practice. It is argued that our social work code of ethics is a necessary but insufficient tool for ethical decision making. The Code of Ethics (National Association of Social Workers, 1996) is frequently used as a risk management tool, offering guidelines for practice which may or may not be compatible with the goals of social justice for which social work ideally stands. Additionally, the unique and unexpected ways ethical issues emerge in clinical practice work against attempts to apply the Code as a rule book. Distinctions between ethical, legal, and clinical issues are difficult, given that the two latter domains have inevitable ethical implications. The authors urge readers to supplement a model of purely rational, ethical decision making with their emotions and intuition as shaped by our culture and our profession. Ethical judgments are best made in small groups where members bring different perspectives and intuitions to the process while agreeing on basic humanistic values.

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An Examination Of Accounting Majors Ethical Decisions Before And After An Ethics Course Requirement

Journal of College Teaching & Learning (TLC) ◽

10.19030/tlc.v5i4.1278 ◽

2008 ◽

Vol 5 (4) ◽

Author(s):

Violet Rogers ◽

Aileen Smith

Keyword(s):

Decision Making ◽

Ethical Decision ◽

Ethical Decision Making ◽

Accounting Ethics ◽

State University ◽

Ethical Decisions ◽

Before And After ◽

Ethics Course ◽

University Course ◽

The University

The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants. Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates. This study reports on research using senior/graduate level accounting majors at a Texas state university before the university course requirement and after the requirement. The survey presented four vignettes for the students to consider (i.e., 2 describe an ethical decision and 2 describe an unethical decision). Students were requested to indicate (1) how ethical/unethical they believed the actions described were and (2) the probability that they would take the same action as the actor. The results of the analysis indicate no significant differences in the responses of the students whenever the vignette describes a situation in which the accountant makes an ethical decision. However, significant differences were indicated in both decisions whenever the students were dealing with a vignette describing an accountant making an unethical decision.

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