Exploring the Knowledge Base for CPAs One of the most talked about issues in accounting right now is whether the 150-hour requirement to qualify for licensing as a CPA creates a barrier to entry for many accounting students that should be revisited. Recent changes in the laws in many states have moved to a bifurcated system in which students must have 120 credit hours of college education to sit for the CPA exam and 150 credit hours (225 for quarter schools) to be licensed as a CPA. The results of a study of taking the CPA exam found that the literature on the 30-hour requirement is mixed wit ..read more

Feedspot Ranks Blog # 37 out of the top 90 Blogs on Higher Education.   I am proud to inform you that my Higher Education Ethics Watch blog was designated as #37 of 90 blogs in the area of higher education by Feedspot.   Blog posted by Dr. Steven Mintz, The Ethics Sage, on November 18, 2022. You can sign up for Steve’s newsletter and learn more about his activities on his website  (https://www.stevenmintzethics.com/) and by following him on Facebook at: https://www.facebook.com/StevenMintzEthics and on Twitter at: https://twitter.com/ethicssage.     &nbs ..read more

Implications for Ethics Education I have previously blogged about the controversial issue of "Ethical Hacking." In this blog, I will update that discussion and add to it because changes are happening rapidly and the number of cybersecurity attacks are increasing. We live in an era of unprecedented cybercrime, both in quantity and quality. These attacks, which can take many forms, can significantly impact national security, business interests, and infrastructure. It is more important than ever for organizations to address these challenges, and one of the best precautions is prevention. What is ..read more

A Challenge for Educators Here is a bold statement. The world is going to hell in a handbasket. For many years now societies have been morphing from basically ethical, where doing the right thing guides all decisions, to one where the pursuit of self-interest and lack of caring about others is front and center. From a philosophical point of view, decisions and actions are often based on the utilitarian concept of “the ends justify the means.” The problem is what if the means harms others along the way? How can that be justified as a good thing? For example, what if the end is to amass as much ..read more

Analyzing the Benefits, Harms, and Public Good Last month President Biden announced that he will be using executive action to implement a broad student loan forgiveness initiative that will wipe out $10,000 in federal student loan debt for borrowers earning less than $125,000 per year (or $250,000 per year if they are married). Biden announced that he will be using executive action to implement a broad student loan forgiveness initiative that will wipe out $10,000 in federal student loan debt for borrowers earning less than $125,000 per year (or $250,000 per year if they are married). No comp ..read more

Expectations and Realities I have blogged before about how to teach ethics to college students. There is no one best way to do so and a variety of methods have been tried. But first, we need to consider what the goals should be of teaching ethics to college students. Here are some of my thoughts. Goals of Ethics Education Relate education to moral issues that college students may face in their personal and professional lives. Develop a moral sense of right and wrong. Use ethical reasoning methodology to provide an approach to ethical decision-making. Develop an ethical decision-making model ..read more

Accounting Ethics Symposium I am participating in a panel discussion on July 31 in San Diego at the Ethics Symposium sponsored by the Public Interest Section of the American Accounting Association. Accounting educators should consider attending because critical issues will be discussed about the past, present, and future direction of the accounting profession. You can find out more information here. “Who is the Public and What Does it Mean to be an Accounting Professional?” Panelist: Francine McKenna, Faculty, Univ of Penn/Wharton and independent journalist Accountants are required by law to ..read more

Is it a Good Thing for Collegiate Athletics? The Transfer Portal was created as a way for student athletes to transfer from one NCAA school to another and not have to sit out one year. It seems to have created a ‘monster,’ in the sense that competition for student athletes can be intense with outside parties dangling payments to athletes in the form of being able to market their name, image, and likeness (NIL) thereby cashing in after they transfer. To learn more about the way the NIL system works, read my blog on this issue. If you listen to some coaches and administrators right now, they ar ..read more

Examining the Ethical Issues I have previously blogged about doctored program information submitted by four prominent universities—Rutgers University, Temple University, Claremont McKenna College, and Iona College. The goal was to make their programs look better to university rating outlets such as U.S. News & World Report. Now, along comes a recent disclosure of such practices by the University of Southern California (USC). Boosting Ratings By way of review, a lawsuit filed in April 2022 charged that Rutgers Business School sought to improve its rankings by creating bogus temporary jobs ..read more

The Name of the Game is to Get Higher Rankings A lawsuit charges that Rutgers Business School sought to improve its rankings by creating bogus temporary jobs for graduating MBA students. This isn’t the first time a major university played games with its statistics to make them look better in the college rankings. In July 2018, we learned that Temple University intentionally submitted doctored data to US News & World Report for its online MBA program and five other programs to raise their ranking. The university gave false information about standardized testing, student debt, grade point a ..read more