Academic journal article Journal of the International Academy for Case Studies

Academic Dishonesty in an Accounting Ethics Class: A Case Study in Plagiarisminstructors' Notes

Academic journal article Journal of the International Academy for Case Studies

Academic Dishonesty in an Accounting Ethics Class: A Case Study in Plagiarisminstructors' Notes

Article excerpt

RECOMMENDATIONS FOR TEACHING APPROACHES

Student Outcomes

This case educates students about what constitutes plagiarism, relates this cheating behavior to the ethical theories studied in the course, and makes them think about the many negative consequences of plagiarism, which is a prevalent form of cheating.

The following student outcomes are suggested:

1. Students will be able to locate and explain relevant policies, professional standards, and regulations on ethical behavior including cheating/plagiarism.

2. Students will be able to evaluate the consequences of cheating/plagiarism using relevant standards/policies as well as ethical theories.

3. Students will be able to apply ethical theories in evaluating an act of cheating/plagiarism.

Note: Throughout the remaining Instructors' Notes, "cheating" and "plagiarism" are used interchangeably.

Question-Specific Learning Objectives

Instructors may wish to adopt learning objectives for this Case that are tied to each of the case questions. The question-specific learning objectives (the related question numbers are shown in the parentheses) for the students are to:

1. Identify sources--legal, ethical, professional, academic--that contribute to a person's moral awareness and moral decision-making capability (1, 2, 3, 11-16).

2. Identify sources--legal, ethical, professional, academic--that contribute to an accounting student's moral awareness and moral decision-making capability (1, 2, 3, 4, 11-16).

3. Identify sources--legal, ethical, professional, and academic--that contribute to a CPA's moral awareness and moral decision-making capability (2, 4, 11-16).

4. Identify rules and requirements of state Boards of Accountancy regarding acquiring and maintaining professional licensure (4).

5. Identify ethical principles found in the AICPA Professional Code of Conduct that can be used to resolve professional moral dilemmas in accounting and auditing (4).

6. Identify ethical obligations and moral conduct in an accounting academic program and an accounting practice (2, 3, and 4).

7. Know the laws regulating the accounting profession and to apply the laws to make legal determinations as to accounting and auditing practices (4, 16).

8. Know ethical theories and principles and to apply ethical theories and principles to make moral determinations as to accounting and auditing practices (11-16).

9. Know ethical theories and principles and to apply ethical theories and principles to make moral determinations as to academic practices and course work (11-16).

10. Know the ethical theory of Ethical Relativism and to apply the theory to make moral determinations (11).

11. Know the ethical theory of Ethical Egoism and to apply the theory to make moral determinations (12).

12. Know the ethical theory of Utilitarianism and to apply the theory to make moral determinations (13).

13. Know the ethical theory of Machiavellian "ethics" and to apply the theory to make moral determinations (14).

14. Know the theory of Kantian ethics and to apply the theory to make moral determinations (15).

15. Know the ethical theory of Legal Positivism and to apply the theory in making moral determinations (16).

16. Differentiate among ethical theories and to know key distinctions among ethical theories in the making of moral determinations (11-16).

17. To differentiate among legality, ethics, morality, professional ethics codes and codes of conduct, and academic honesty codes and policies (11-16).

18. Evaluate accounting and auditing practices based on the law, ethical principles, and principles in professional codes (11-16).

19. Evaluate academic practices and student course work based on the law, ethical principles, and academic honesty codes and policies (1, 11-16). …

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