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Accountants and Their Conduct: Implications of Behavioral Ethics

Dive into the implications of behavioral ethics on accountants' conduct. Discover the truth behind moral beliefs, integrity, and ethical actions. Uncover the hidden factors influencing our ethical decisions and learn how transparency and biases shape behaviors. Explore ethical dilemmas through engaging quizzes and real-world scenarios.

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Accountants and Their Conduct: Implications of Behavioral Ethics

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  1. Accountants and Their Conduct: Implications of Behavioral Ethics December 5, 2013 Robert Prentice Robert.Prentice@mccombs.utexas.edu

  2. Let’s start with a little survey…

  3. A quick quiz: Question #1: I have solid, well-considered ethical beliefs that can be changed only by reasoned arguments or new evidence. ___True ___ False

  4. Question #2: I have character and integrity that will carry me through difficult situations and hard choices. ___ True ___ False

  5. Good News: You’re not as unethical as you could be…

  6. How many of you stole candy from a baby this week?

  7. How many of you took an opportunity to mug a little old lady?

  8. Bad News: You are not as ethical as you think you are.

  9. We are all Lance Armstrong…sort of.

  10. Humility

  11. The McGurk Effect

  12. Optical Illusions

  13. There are even tactile illusions…

  14. A quick quiz: Question #1: I have solid, well-considered ethical beliefs that can be changed only by reasoned arguments or new evidence. ___True ___ False

  15. A quick quiz: Question #1: I have solid, well-considered ethical beliefs that can be changed only by reasoned arguments or new evidence. ___True _X_ False

  16. Question #2: I have character and integrity that will carry me through difficult situations and hard choices. ___ True ___ False

  17. Question #2: I have character and integrity that will carry me through difficult situations and hard choices. ___ True _X_ False

  18. If there is one overwhelming finding in behavioral ethics research over the past decade, it is this:

  19. If there is one overwhelming finding in behavioral ethics research over the past decade, it is this: • Most people (including accountants) want to and do think of themselves as good people

  20. 80% or so of people believe themselves to be more moral than their peers • 92% of Americans are satisfied with their moral character • A higher percentage of people believe they themselves will get into heaven than that Mother Theresa did.

  21. Most people (including accountants) want to and do think of themselves as good people • Most people (including accountants) frequently act unethically, usually in minor ways

  22. Most people want to and do think of themselves as good people • Most people frequently act unethically, usually in minor ways • Our accomplice:

  23. Moral Beliefs and Attitudes: 10---9---8---7---6---5---4---3---2---1 Very Ethical Very Un- ethical

  24. Moral Beliefs and Attitudes: 1) Self-Interest

  25. Your views on the morality of homosexual conduct might well change if your son comes out of the closet….

  26. “Rob Portman Supports Same-Sex Marriage After Learning Son Is Gay” Senator Rob Portman, (R)-Ohio

  27. Your views on the morality of premarital sex might change if your teenage daughter got pregnant…

  28. 2) Emotional Reaction

  29. 2) Emotional Reaction Disgust 10---9---8---7---6---5---4---3---2---1 Very Ethical Very Unethical

  30. Frank is on a footbridge over the trolley tracks. He knows trolleys and can see that the one approaching the bridge is out of control, with its conductor passed out. On the track under the bridge, there are five people; the banks are so steep that they will not be able to get off the track in time. Frank knows that the only way to stop an out-of-control trolley is to drop a very heavy weight into its path. But the only available, sufficiently heavy weight is a large person also watching the trolley from the footbridge. Frank can save the five by shoving the large person onto the track in the path of the trolley, resulting in his death; or he can refrain from doing this, letting the five die. Is it morally permissible for Frank to push the large person onto the tracks?

  31. Bottom Line: Our moral views are not as fixed as we think.

  32. Moral Actions Most of us (including accountants) believe that we have rock solid character that leads us to act morally….

  33. Most people (including accountants) are largely unaware of factors that cause good people to do bad things: • Cognitive errors • Social pressures • Organizational pressures • Other environmental factors

  34. Fundamental Attribution Error: • Underweight situational factors in others • Overweight them in ourselves

  35. Let’s Talk About Some of those Factors 1) Transparency “Integrity is living your values even when no one is looking.”

  36. 1) Transparency

  37. 1) Transparency

  38. 1) Transparency

  39. 1) Transparency

  40. 2) The Self-Serving Bias

  41. a. Affects how we collect, process, and even remember information.

  42. i. Collect

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