<p> External auditors do not have the capacity to detect corporate fraud, even though accounting scholars have agreed on the perceived importance of fraud detection. There is a need to integrate fraud detection courses and forensic accounting topics into undergraduate training. This study addressed the problem of external auditors&rsquo; detection of less than 5% of fraud cases resulting from their lack of fraud detection topics and courses from their undergraduate studies. The purpose of this qualitative exploratory multiple-case study was to explore external auditors&rsquo; perspectives on expected competencies and fraud detection topics and courses from their undergraduate accounting programs and whether this education prepared them to detect corporate fraud. An exploratory, holistic, multiple-case study research methodology was utilized for the study. A purposive snowball criterion sampling was used to recruit 12 participants with bachelor&rsquo;s degree and at least 1 year of experience in the auditing field in Northern Illinois. The list of membership provided by professional accounting bodies was used to recruit the participants. The external auditors&rsquo; perspectives were captured as data using open-ended questions in a semi-structured face-to-face interview format. A five-phased research analysis was applied for qualitative data analysis with the help of NVivo 11 software to identify themes associated with the research questions. A total of sixteen themes, made of nine major themes and seven minor themes, emerged from the study and formed the basis of the findings. The results of the study indicated that external auditors have not detected corporate fraud in practice. Furthermore, fraud education received in the undergraduate accounting programs was not sufficient for corporate fraud detection. Competencies for corporate fraud detection in auditing practice were found to be low among external auditors and four strategies were suggested for integrating fraud education into college accounting programs. The outcome of this study supported recommendations for practical accounting application and future research was recommended for replication of study in other geographic locations to compare the perspectives of educators, management, and internal auditors with a focus on other frauds involving credit cards, payroll, fraudulent billing, inventory, and theft or stealing to build on, extend, confirm, or disconfirm them.</p>

<p> The purpose of this grounded theory qualitative study is to examine how principals in a large suburban school district in the Northwest United States, define their educational ethical philosophy and the role of their own morals and values in the development of this philosophy. It will also explore what role their ethical personal morals and values affect their ethical philosophy within their leadership through the daily decisions they make and how the role of ethics by principals are situated within the scope of the ethics of justice, care, critique, community, and profession based upon their decision-making as defined by Shapiro (2006), Shapiro and Stefkovich (2011), and Shapiro and Gross (2013). </p><p> Today, school structures are increasingly more complex and as a result pressure on principals to lead ethically is a key factor for student achievement outcome (Shapiro &amp; Stefkovich, 2011). Growing demands in educational reform are creating increased uncertainty of leadership direction within the role of the school principal (Garrett-Staib &amp; Maninger, 2012). These ethical conflicts dramatically affect decision-making by principals, which may ultimately detrimentally affect the lives of students in our educational system. This may be a result of principals making decisions based upon their own morals and values, conflicting directly with actual student need. Findings in this particular study include at least 38 identified values and 36 identified morals with little commonality between the principals interviewed. These findings in this study evoke a strong indication of the influence personal morals and values on the role of school principal.</p>

<p> The United States Department of Education supports the Common Core State Standards and new state accountability assessments. Improving student engagement, school climate, and staff and student relationships is vitally important to these national school reform efforts. This quantitative research reviews the perceptions of 187 students from four southern California middle schools to help determine if social emotional deficits in engagement, climate and relationships exist that contribute to negative civility and academic behaviors. The findings indicate the existence of social emotional shortcomings for the middle school students. There was also a relationship between student positive and negative perceptions and the demographic categories of grade, ethnicity and gender. Research consistently finds to support student civility and academic shortcomings, the implementation of Social Emotional Learning such as Civility and Ethics Instruction is beneficial. Therefore, multiple recommendations are offered to support the participant and similar middle school staff in including the social emotional intervention of Civility and Ethics Instruction within national school reform.</p>

<p> Global education for global competency in Catholic schools of the Archdiocese of Los Angeles is neither defined nor aligned as a priority for its 21st-century learners. Various schools within the Department of Catholic Schools address global competency through world languages, dual-language immersion, activities, or programs, but no specific global education focus permeates the entire district. The relevance of global competency for nearly 80,000 students from Early Childhood (EC) programs/PreK&ndash;12th grade (high school) Catholic schools in Los Angeles is not just a curricular necessity or spiritual aspiration, it is, at its core, a question of social justice, particularly for students of color and first-generation immigrants who live mostly in underserved communities. </p><p> This study analyzes whether PreK&ndash;12th-grade Catholic schools of the Archdiocese of Los Angeles have unique assets, as well as what challenges the district would face if it were to adapt a more formalized approach to global education. The study researches whether diverse community cultural wealth, demographics, mission, innovation, and Catholic social teachings align or hinder the development of a global education curriculum that addresses the universally adopted United Nations Sustainable Development Goals 2030. The study investigates urgency, opportunity, scalability, and sustainability for this social justice priority. This inquiry also attempts to answer why a globally connected organization, such as the Roman Catholic Church in Los Angeles and its school system, is not virtually connected in its own worldwide network in order to promote global competency for its 21st-century learners. </p><p>

<p> This is a normative ethical analysis of school discipline policies. The overarching objective of this work is to inform school practices that directly benefit students. Chapter one examines the current state and practices of student discipline within schools. It focuses upon the pervasive use of suspensions to deal with non-violent student offenses and the adverse consequences that result from the applications of suspensions. Chapter two analyses three theoretical frameworks as they inform the developmental of a threshold for the ethical application of punishment. Developmental liberalism informs the understanding of the role that schools have in exhausting educative measures before the use of force, Self-Determination theory provides the foundation for psychologically nurturing school environments as necessary for the curtailing of adverse student behaviors, and School Community theory acknowledges the essential aspects of curriculum in engaging students. Chapter three sets forth a model for making ethical decisions within schools, and provides an analysis of principles and educational aims that directly inform this process. Chapter four explores the "crime and punishment" phenomenon within school discipline and provides the theoretical rationale that is offered to support such arguments. The chapter concludes with a discussion of when, if ever, it is appropriate to suspend students from school. Chapter five examines existing approaches to student discipline that align with the requirements of the threshold for ethical application of discipline and a well-informed ethical decision making process. </p>

<p> Research suggests what leaders should do or the qualities or characteristics they <i>should</i> have to be ethical leaders (Brown &amp; Trevi&ntilde;o, 2006). The ethical decision-making process that leaders should follow to avoid scandals and unethical behavior are overlooked. Few studies focused on ethical decision-making within higher education. Yet, educational leaders have an ethical responsibility that may be even more complex than those of other leaders due in part to increasingly diverse student populations enrolled in higher education that is having an impact on the growth of educational institutions on a global basis (Shapiro &amp; Stekfovich, 2011). Further, ethical scandals are no longer contained by national borders. The rapid growth of technology coupled with changes in political and societal landscapes has advanced ethical scandals to global prominence. A more collective need to understand ethical values and ethical decision-making practices on a global level has emerged. To be globally effective, leaders must be aware of the similarities and differences across and within cultures that could influence business practices (Resick, Hanges, Dickson, &amp; Mitchelson, 2006). However, cross-cultural research has not yet addressed the topic of ethical decision-making. In this study, the ethical decision-making process of higher education was not only examined in the United Stated but also in Poland. This exploratory study used the Delphi research technique to identify an ethical decision-making definition that higher administration leaders in both the United States and Poland use to make ethical decisions and identify the environmental factors that influence their decisions. Findings showed that the United States and Polish expert panels were different and showed very little in common in the identification of a definition and environmental factors. Lastly, both sets of experts identified a new process for ethical decision-making, each constructing a different ethical decision-making process model. This research on ethical decision-making provided evidence that the Polish and United States cultures are not as similar as identified in previous studies in terms of how they identify ethical decision-making and the factors they identify with influencing ethical decision-making. Using this information will create a better understanding of the practices and approaches to ethics that leaders use because of the huge influence they have and exert on people within their own organization and society around them.</p>

<p> During end-of-life care, nurses face ethical dilemmas on a daily basis with minimal operative scholastic preparation and professional expertise. The diverse source of ethical quandaries includes patient care issues related to legalities, inappropriate medical interventions, social roles, and professional and personal values. Ethical discourse in end-of-life care occurs within institutions where policies, professional relationships, and economic factors constrain ethical reflection. Thus, it is imperative that ethics education take into account the professional and social context of nursing, in addition to traditional teachings focused on many principles and theories, codes of conduct, and legal ramifications. The purpose of this research was to explore how experienced nurses' successfully resolved day-to-day ethical dilemmas during end-of-life care. This study utilized narrative analysis to analyze data generated from one-on-one interviews with six hospice nurses. The semi-structured interviews were conducted in two phases. Using core story creation, several different ethical dilemmas were identified divulging struggles with key stakeholders. Thematic analysis was then used to create three main themes: Ethics within Practice, Ethical Knowledge, and Ethical Solutions discussed within the framework of situational context, deliberations, and ethical actions. The results gained from this research provide information on how to improve nursing ethics education through the use of narratives of experienced nurses. The nurses used in this research told their stories depicting a keen awareness of ethical conflicts situated by contextual factors including social, political, and personal issues. Their deliberations were informed through formal, experiential, and intuitive knowledge creating a sense of phronesis as they negotiated the right course of actions. The nurses solved ethical predicaments by either following rules or choosing acts of resistance. It is my contention that the results of this study will empower practicing nurses and nurse educators to appreciate and incorporate context and different forms of knowledge to inform ethical discourse. We can utilize the experienced nurses' wisdom to improve nursing ethics education which ultimately translates to providing better deaths for patients.</p>

Thesis (D. Min.)--Ashland Theological Seminary, 2005. / Abstract. Includes bibliographical references (leaves 284-294).

A thesis submitted to the Faculty of Commerce, Administration and Law in filfilment of the requirements for the Degree of Masters in Commerce in the Department of Accounting at the University of Zululand, South Africa, 2011. / “We are conscious of the reality that corruption in many forms has deeply infected the fibre of our society. Precisely because we face the challenge of dealing with systematic corruption, we need a dispassionate and systematic approach to this question.” Nelson Mandela, at the opening of Parliament (February 17, 1995) It would appear that the integrity of leading organizations, and the ethical behavior of leaders in the workplace, can have a positive impact on the organization as a whole. Many such leaders are moulded and developed in our institutions of higher education. Is there then an onus on these institutions to attempt to instill such ethical values into tomorrow’s leaders? Business ethics courses have in recent years become prevalent world wide, and more recently here in South Africa. The question that begs asking however is: Does teaching an ethics course to students have an effect on their moral judgment, competence and attitudes toward corporate ethics? Many believe that integrity, and hence ethical behaviour, is not something that can be acquired as an adult, but is dependent on your upbringing, social status and perhaps religion. These aspects of life may form a foundation for thinking, but as we are constantly growing and developing, especially in the formative years, they too can be developed. Based on the undisputed need for ethical leaders the following hypothisis was developed. Higher education institutions using a well-designed Ethics instruction programme can positively influence the undergraduate student’s moral judgment competence and attitude toward corporate ethics. A literary review was conducted including both local and international studies. Based on this a survey instrument was prepared, tested and distributed. Solomon’s four group design was chosen as the most appropriate method of research. Although this research showed no statistical or practical improvement in students’ attitude toward business ethics I believe the teaching thereof at least provides the student with an awareness of the situations she/he may encounter on entering the business world. It also provides methods for resolution of conflict both internal and external to which the student may later refer. In this study there were not found to be any significant demographics affecting students’ attitudes, however the sample did have demographic limitations. As significant resources are allocated to the teaching of ethics it would be prudent to conduct further research into the effectiveness of teaching business ethics. The purpose of further research would not be to justify no longer teaching ethics, but to develop a standard of best practice in this regard. We can not change the world overnight and we possibly can not even change the views of an entire group, but if we can just create one ethical leader we have made a difference to the world.

The purpose of this study was to investigate what Tennessee community colleges were currently doing in preparing students in the area of business ethics. The study explored preparedness of faculty members in teaching business ethics, motivations for teaching business ethics, preferred methods of business ethics instruction, proportion of time devoted to teaching business ethics, and faculty member perceptions of responsibility, importance, and effectiveness of teaching business ethics. Personal and professional demographic factors were collected, such as age, gender, degree earned, teaching experience. These were useful in developing a profile of business faculty members in the 13 Tennessee community colleges. An on line survey was designed to gather information to address the research questions in the study. The survey consisted of 14 questions with areas for comments and remarks from faculty members. Based upon the findings, conclusions have been drawn. The typical business faculty member is male, 56 years of age or older, teaching in higher education 16 years or longer, holding a masters degree as his highest academic achievement, and holding the current academic position of associate professor. Over two-thirds of the faculty members devoted 10% or less of their class time teaching business ethics. Eighty-five percent of the faculty members have had some business ethics training taking courses and attending workshops. It appears that the business faculty members in Tennessee community colleges are well prepared to teach business ethics. The most preferred method of teaching business ethics was the use of real-life cases, followed by discussion, and hypothetical cases. Ninety-six percent of the business faculty members perceived some degree of responsibility, 100% business faculty members perceived some degree of importance in teaching business ethics. Over two-thirds perceived business ethics instruction not to be effective, somewhat effective, or unsure. Recommendations for faculty include: commit, train, establish goals and objectives, develop effective instructional methods, put program into place, and evaluate its effectiveness. Recommendations for further research include: explore any changes from this study, include other states for comparison, go beyond the specific areas in this study, and conduct a study focused on measuring the effectiveness of business ethics education.