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K P M G L L P

Bringing the Profession to the Classroom: An Overview of the Curriculum Tools and Programs KPMG Offers. K P M G L L P. AAA Annual Meeting San Francisco, CA Tuesday, Aug 3, 2010, 2:00-3:30pm. Presenters. Bea Sanders National Director of Faculty Relations Blane Ruschak

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K P M G L L P

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  1. Bringing the Profession to the Classroom: An Overview of the Curriculum Tools and Programs KPMG Offers K P M G L L P AAA Annual Meeting San Francisco, CA Tuesday, Aug 3, 2010, 2:00-3:30pm

  2. Presenters • Bea Sanders • National Director of Faculty Relations • Blane Ruschak • Executive Director of University Relations and Recruiting KPMG, LLP Dr. Steven D’Agustino Director RETC: Center for Professional Development Dr. Barbara M Porco Director of Program Development Accounting Faculty Fordham University

  3. Overview of Presentation • The Ethical Compass: A Toolkit for Integrity in Business • KPMG Alumni Partners Teaching Initiative • The Professor Residency Program • Leveraging IFRS for Academe • The Accounting Doctoral Scholars Program • Additional Resources on the Faculty Portal: Curriculum Tools & Programs Handout

  4. The Ethical Compass A Toolkit for Integrity in Business ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

  5. Ethical Compass Toolkits for the Classroom ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved. • Total of EIGHT Toolkits: • Video Dilemmas • Role Plays • Case Studies • Applied Ethics Cases • SOX Challenge • Code Challenge • Shades of Gray • Burden of Proof • (available 2011)

  6. Video Dilemmas No lecture KPMG Proprietary Public Accounting Based Sophomore/Junior/Senior Success Dependent on Instructor (“what if” scenarios) Modular Structure Concepts (i.e. Retaliation) Can Be Adapted to Other Business Majors Classroom (Business), BAP Launched in 2007

  7. Role Plays 50/50 Lecture/Role Plays Basic AICPA Code of Conduct Public Accounting Based Sophomore/Junior Success Dependent on Size of Class (small classes better); <75 Select Role Play students in advance Certain Role Plays Adaptable to Other Business Majors Classroom (Accounting), BAP Launched in 2007

  8. Case Studies • 50/50 Lecture/Cases • Teaches general ethics decision making model known as CARE2 • Cases are Accounting Based • Freshmen; Sophomore; Junior; or Seniors • Success dependent on instructor (“what if” scenarios) • Concepts (i.e. Steroid Use) • Can be adapted to other majors • Classroom (Business), BAP, Career Center Personnel • Launched in 2007

  9. Applied Ethics Case Studies 50/50 Lecture/Cases Teaches business ethics decision making model known as Applied CARE2 Cases are accounting based Appropriate for any size class Junior; Senior; or Masters Classroom, BAP, Career Center Launched in 2008

  10. Code of Conduct Challenge 75/25 Lecture/Game Teaches Detailed Code of Conduct 100% Accounting Based Sophomore/Junior Works Best if Taught by Faculty Classroom (Accounting), BAP Launched in 2008

  11. Sarbanes Oxley Act Challenge 75/25 Lecture/Game Teaches specific Sarbanes Oxley Rules and Regulations 100% Accounting Based Sophomore; Junior; Senior Works best if taught by faculty Classroom – Accounting classes or BAP Launched in 2008

  12. Description of the Shades of Gray The Shades of Gray is a series of ethical scenarios to be discussed by students. Organized as a group activity, the scenarios are designed to help students recognize ethical issues and measure their ethical influence on a group. The Shades of Gray activity is accompanied by a presentation that will discuss the obstacles people face when assessing the risks that accompany decisions with ethical dimensions.

  13. Shades of Gray Launched in 2009 ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

  14. Shades of Gray Game Card – Round One ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

  15. Workplace Relationship ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

  16. Workplace Relationship • Brett, a manager, is having a romantic relationship with Corey, a director in a different department. As a result of possessing unique knowledge and experience, Brett has been selected to serve as the auditor manager of a multi-disciplinary engagement with a major client. This engagement presents a significant opportunity for career advancement. Brett has just learned that Corey is assigned to the team on this engagement. • What should Brett do? ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

  17. Options for Brett • Inform the performance manager of the relationship with Corey • Say nothing about the relationship • Recommend that someone (instead of Brett) else be assigned to this engagement without disclosure • Ask Corey to decline to participate on the engagement • End the relationship with Corey and accept the assignment ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

  18. Shades of Gray Game Card Round One – Measures Influence ©2009 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2009 Barbara Porco and Steven D’Agustino.  Used with Permission. All rights reserved.

  19. Assessing Risk • How confident are you in your ability to assess risk? • When is it wise to be cautious? ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco and Steven D’Agustino.  Used with Permission. All rights reserved.

  20. Risk Perception Chauncey Starr found that people will accept risks 1,000 greater if they are voluntary (driving a car) than if they are involuntary (a nuclear disaster). ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco and Steven D’Agustino.  Used with Permission. All rights reserved.

  21. The Limits of Knowledge “There are known knowns. There are things we know that we know. There are known unknowns. That is to say, there are things that we now know we don’t know. But there are also unknown unknowns. There are things we do not know we don’t know.” Donald Rumsfeld Former Secretary of Defense ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco and Steven D’Agustino.  Used with Permission. All rights reserved.

  22. Social Proof • Herd Mentality • A psychological phenomenon that occurs when people are unable to determine the appropriate mode of behavior. • One assumes that others know more about the situation and know better what to do. ©2009 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2009 Barbara Porco and Steven D’Agustino.  Used with Permission. All rights reserved.

  23. Scoring Rationale Table Workplace Relationship ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

  24. Shades of Gray Game Card Round Two: Measures Ethics ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco and Steven D’Agustino.  Used with Permission. All rights reserved.

  25. Interpretation of Game Scores High Ethics Low Influence High Ethics High Influence Positive Ethics Low Ethics Low Influence Low Ethics High Influence Negative Negative Positive Influence ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

  26. Interpretation of Game Scores High Ethics Low Influence High Ethics High Influence Positive Ethics The Goal Low Ethics Low Influence Low Ethics High Influence Negative Negative Positive Influence ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

  27. Conclusion: Proceed in which direction? • The number of variables, possible consequences and overlooked or misunderstood facts, makes accurate risk assessment close to impossible. • The ability to predict the impacts of decisions is elusive and often wildly overestimated. • In the absence of complex mathematical models, an individual is left with only instinct and an often vague sense of how to proceed. • ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. • ©2010 Barbara Porco and Steven D’Agustino.  Used with Permission. All rights reserved.

  28. Shades of GrayEthical Decisions Doing the “right thing” is the only effective and reliable method of minimizing risk. Consider both individual and collective impact of your decisions Ethical decisions allow one to be confident of the outcome!

  29. Burden of Proof Students will be presented with a series of “suspects” and be asked to conduct an investigation to determine who most likely committed an act of fraud.

  30. Burden of Proof Available 2011 ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

  31. Some Examples of Deployment ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved. Beta Alpha Psi (BAP) – Regional Meetings Penn State – BAP events Penn State – Accounting Classes Notre Dame – BAP events OSU – Career Center NACE – Career Center EFWA – Annual Conference BYU – Junior Core Program Fordham University – Freshman Enrichment Program Fordham University – Accounting Ethics classes

  32. Recommendations for Success ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved. Flexibility Mix and Match Interactive Emphasis Real Examples Challenge Thinking via “What If’s”

  33. KPmg alumni partners teaching initiative

  34. KPMG Alumni Partners Teaching Initiative • Discussed concept with Educators Advisory Board • Interest/need for PQ faculty • Key elements to consider • Developed educational webcast for interested alumni • Awareness/expectations of university environment • Invaluable assistance from educators-Kevin Stocks, Catherine Burns, Susan Crosson, Scott Showalter • Created a task force of educators for feedback • Content of Instructor Profile • Facilitate access for program administrators • Faculty Portal site and search tool

  35. Faculty Portal – Alumni Instructor Profiles

  36. Faculty Portal – Alumni Instructor Profiles

  37. Faculty Portal – Alumni Instructor Profiles

  38. Faculty Portal – Alumni Instructor Profiles

  39. Faculty Portal – Alumni Instructor Profiles

  40. Faculty Portal – Alumni Instructor Profiles

  41. Faculty Portal – Alumni Instructor Profiles

  42. Faculty Portal – Alumni Instructor Profiles

  43. KPMG Professor Residency Program • Launched four years ago – residencies in Tax, Audit and Advisory Services • Total of 19 faculty to date • Period of residency from 3 to 5 months; some longer • A paid residency that is available at KPMG offices across the country • Applications are accepted for current and future years • Key contact: Malana White at mmwhite@kpmg.com

  44. Leveraging IFRS for Academe • Two-day IFRS Seminars for Faculty co-sponsored with schools • Two seminars held this spring: University of Connecticut and San Diego State University • Slide presentation with instructor notes and 10 cases are posted on the Faculty Portal • Series of monthly IFRS webcasts • Recently launched a series of monthly webcasts thru Jan, 2011 • More than forty webcasts available for replay on Faculty Portal

  45. Leveraging IFRS for Academe (cont’d) • IFRS e-Learning Modules for Classroom • Two pilots held in the Fall with 3 modules • Preparing to launch a case competition for case studies to support modules in the classroom • AAA/KPMG Faculty Survey • Collaboration with AAA to gauge IFRS in the curriculum • Third survey underway – takes 10 minutes

  46. Accounting Doctoral Scholars Program • First year of ADS program very successful • 27 scholars enrolled in doctoral programs Fall 2009; • 10 of the scholars are from KPMG • 5 additional doctoral candidates (not ADS scholars) also enrolled in doctoral programs • Year 2 of the program repeats success • 39 participating universities for 2010 enrollments • 29 scholars will enroll in doctoral programs next Fall • 11 of the scholars are from KPMG • Year 3 applications accepted from July 1 thru Oct 1 • 38 participating universities for 2011 enrollments

  47. Curriculum tools and programs handout

  48. Questions? ©2010 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.   All rights reserved.  For Training Purposes Only. ©2010 Barbara Porco/Steven D’Agustino.  Used with Permission. All rights reserved.

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