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Can Ethics Education Impact Whistleblowing?

By: Shawver, Tara J. | Management Accounting Quarterly, Summer 2011 | Article details

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Can Ethics Education Impact Whistleblowing?


Shawver, Tara J., Management Accounting Quarterly


BY NATURE, PEOPLE GENERALLY CHOOSE THE PATH OF LEAST RESISTANCE. WHEN IT COMES TO ROOTING OUT MALFEASANCE AND REPORTING THOSE WHO PLAY FAST AND LOOSE WITH ACCOUNTING RULES, FINANCIAL PROFESSIONALS OFTEN LOOK THE OTHER WAY. THAT IS WHY IT IS SO IMPORTANT TO LAY THE GROUNDWORK FOR ETHICAL BEHAVIOR-IN ACCOUNTING CURRICULA AND IN PRIVATE INDUSTRY-TO ENCOURAGE WHISTLEBLOWERS TO COME FORWARD. HERE IS HOW ONE SMALL UNIVERSITY ON THE EAST COAST IS EDUCATING STUDENTS TO ATTEMPT TO MAKE THAT HAPPEN.

We need more whistleblowers! That cry comes up from the public over and over as more incidents of professional malfeasance come to light. Yes, whistleblowers have helped to root out fraud, often …

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