Students will be required to choose one of the topics below and prepare a 10-minute power point presentation and present in the class. The class will be given 5 minutes to ask relevant questions to the presenter and create a healthy and constructive discussion that will add value to the session.

Choose one of the following topics and conduct research to present.

1. Outline and discuss with examples why TQM are applicable or not applicable in a public sector organization (from a Pacific Island country) of your choice? Further outline what challengers such organization face in implementing TQM practices and outline few solutions to those problems. OR

2. Choose a service process in an organization of your choice (from a Pacific Island country); clearly show it on a flow diagram; identify problems with it; and propose improvements using the tools of quality. Also highlight challengers faced by such organizations in Pacific Island countries in implementing process improvements.

Instructions Please read either of the two scholarly articles which discusses accounting education and the importance of ethics. After reading either of the articles, complete the following in a Word document: 1. Provide a 2 paragraph summary of the article 2. Provide your opinion, based on the information presented in the article, whether more should be done to "instill" values/virtues and ethics in the accounting education. (minimum of 1 paragraph) 3. Support your opinion in a concluding paragraph FULL TEXT Research and Markets Laura Wood, Senior Manager Fax from USA: 646-607-1907 Fax from rest of the world: +353-1-481-1716 press@researchandmarkets.com. Research and Markets (http://www.researchandmarkets.com/research/f5c39f/business ethics_a) has announced the addition of John Wiley and Sons Ltd's new report "Business Ethics: A Case Study Approach to their offering. There's a "new normal" in business ethics.. Despite all the words and regulations aimed at building ethical and responsible organizations, observed misbehavior has increased-think of the Siemens scandal and Bernie Madoff. Business Ethics: A Case Study Approach confronts the brutal fact about business ethics as it exists today-it's not working. This stirring casebook powerfully draws a direct line between ethics and business performance - that is, the sounder your company's ethical foundation, the stronger it will perform in brand recognition, sales, customer satisfaction and loyalty, employee productivity, and even in reduced regulatory burdens So, how can you develop leadership that sets the right tone at the top? Author and ethics professional Stephen Henn answers that question with candidly insightful case studies that look at every angle of ethical lapses, including: -A CFO's Dilemma -The Duke University Lacrosse Scandal - Arthur Andersen -The Stanford Prison Experiment -The Smithsonian Institution -Firestone/Ford Tire Recalls -Jordan's Furniture i ProQuest POPULATEDY PROGUESE.COM - Whirlpool and Leadership Development - Ponzi Schemes - And many more Examining the old mind-sets and dogmas on business ethics and holding them up to the light of day, Business Ethics: A Case Study Approach reveals how the ethical health of your organization will forecast whether or not it outperforms the competition. This is your twenty-first-century rule book for understanding the "new normal" in business ethics. Key Topics Covered: CHAPTER 1 Introduction. CHAPTER 2 Why Are Ethics Critical? CHAPTER 3 Why "Business Ethics Is Not Just about Corporations. CHAPTER 4 A Historical Review CHAPTER 5 Why Do People Behave Badly? CHAPTER 6 Work Environment and Group Dynamics. CHAPTER 7 Leadership. CHAPTER 8 The Common Element - Trust. CHAPTER 9 Building an Army of Davids CHAPTER 10 The Positive Power of Peer Pressure. CHAPTER 11 How to Develop Leadership. CHAPTER 12 The Logic of William of Ockham. For more information visit http://www.researchandmarkets.com/research/f5c391/business ethics a DownloadAttar x ers.com DownloadAtta X PQ Research and X W Budget Varian ropbox/255496/279837/DownloadAttachment?fid=5151685 G how to install linux.... Higher Accounting Education's Responsibilities to Society Lingyun Ma, Mississippi College-Clinton, Mississippi, USA V. Brooks Poole, Mississippi College-Clinton, Mississippi, USA Taylor F. Corso, Mississippi College Clinton, Mississippi College ABSTRACT Accounting and finance hold critical roles in the business world because financial reports are important for both internal and external financial users. Financial accounting concepts require that financial information should be relevant, such as having timely feedback and predictive value as well as making a difference. The financial information should also be reliable in that it should be free from error and bias. It also should be verifiable, neutral. and represent faithfulness. However, in real-world situations, accounting practitioners will often face conflict between self-interest and public interest, therefore, having a moral and ethical mind is important. There are two components that influence this-a virtuous mind and an ethical education. An ethical education provides students with a virtuous mindset. Therefore, accounting professors should teach ethics and how to make decisions neutrally and realistically in higher education. Keywords: accounting society, accounting education, ethics, auto-ethnography, case study INTRODUCTION The research question proposed is "What responsibilities does higher accounting education have to society? This question can be separated into two parts. The first part addresses the requirements of higher accounting education and the second part acknowledges the responsibilities to society. To answer the first part, higher education in accounting should include the four major divisions of accounting financial accounting reporting, federal taxation and regulation, auditing and attestation, and business environment and concepts, with ethics emphasized throughout t the four areas When a student gains knowledge these four areas, they gain the ability to work for society as a Certified Public Accountant, or CPA. This then addresses the responsibilities to society, as a CPA works for the general public. Because accountants handle money, mistakes or errors affect financial reports, which influences both internal or external users, such as investors, regulators, or managers The researcher, Ma, who is a native of China, attended a university in the United States for six years beginning with his freshmen year. He has since earned an MBA with a concentration in accounting. While he has gained his experience regarding accounting higher education in the United States, he shares his auto-ethoography as a case study Auto-ethnography is an approach to research which seeks to describe and analyze personal experience in order to understand the culture experience. When researchers engage in an auto-ethnographic study, the cultural practions, common values and beliefs, and shared experiences help readers to deeply understand research Ma employs an auto-ethnographic methodology in this case study in order to share his experiences of matriculating into accounting higher education, specifically focusing on his learning of accounting ethics. Ma shares his experience to illuminate bow accounting higher education helped him leam accounting ethics. Based on his auto-ethnography and this case study, he makes suggestions for areas of improvement within higher education in order to instill in students s strong ethical foundation as they prepare to enter the profession. Higher education is an important way to foder ethical education for many accounting students. However, accounting higher education is limited in its capacity to teach ethics due to college curriculum constraints. Therefore, a disparity exists between society's needs and ethical teachings in the realm of higher education in the United States. Filling this gap is critical, because chical dilemmas are present in the everyday lives of accountants. In order to protect stakeholders and society in general, accountants must be instilled with skills to make good and ethical decisions when they face such challenges LITERATURE REVIEW The business self should be considered a Macintyrean practice. The Macintyrean practice's virtue of ethic cond be applied to accounting ethics in daily work (West, 2018) Maclaytic's virtue of ethical basis is what West (2018) quotes a "an acquired lauman quality the possession and exercise of which tends to enable us to achieve those good which see insemnal to practices and the lack of which effectively prevents us frums achieving any such goods" (p.24) whiloadAtta 60-V09- DownloadAtta X PQ Research and X 79837/DownloadAttachment?fid=5151685 ow to install linux... W Budget Varia The accounting practice identifies four factors of the internal goods. First is MacIntyre's virtue of honesty. The second accounting practice is courage and justice. The third accounting practice is integrity and constancy. Last is the disclosure and objective, which are critical. These are also mentioned in the Code of Ethics for Professional Accountants. The code consists of three sections. The first section introduces five fundamental principles: "integrity," "objectivity." "professional competence and due care," "confidentiality," and "professional behaviors" (p. 26). The second section is the conceptual framework applied to professional accountants in public practice. The third section works for the same purpose of professional service. MacIntyre's ethics should be applied to the accounting practice in a number of ways. Due process should associate with cach accounting professional, and is required by the AICPA (West, 2018). West (2018) claimed that accounting is moving towards greater commercialism (p. 28). The authors researched the connection between virtues, morals, and accounting ethics. Virtue ethics may be applied to the business and the organization's environment. Also, the author discusses professional accounting ethics, which is to serve the public interest in relation to several aspects of professional accounting. Public interest will be defined as the net benefits derived and procedural rigor employed on behalf of all society in relation to any action decision or policy. "The] accountants play a critical role in our modern society and our capitalist economy" (Sorensen et al., 2015, p 175) Both the auditor and financial accountant are in a position of public trust. The external and internal financial user heavily relies on information from accountants. Sometimes, accountants will betray the public trust through means of fraud, which costs investors millions or billions of dollars in the capital market. Accounting is a profession heavily mentioned by the authors, and accountants are "gatekeepers whose primary allegiance must be to the public (Sorensen et al., 2015, p. 176). The characteristics of qualified accountant should include "a standard of conduct governing the relationship of the practitioner with clients, and colleagues and the public" and "an acceptance of social responsibility inherent in an occupation endowed with the public interest" (p.176). Keeping the public interest a priority is the social responsibility of each individual accountant, with both CPAs and non-CPAS The conflicts between the intant interest and the public interest are shown in our society. In this situation, it is the accountant's duty to choose public interest over self-interest. Meanwhile, the Sarbanes-Oxley Act of 2002 was passed by the United State Congress, the purpose of which was to reduce financial reporting abuses from accounting practices. The act states that accountants cannot charge the clients large amounts of money to prepare the financial statements The ethical failures in the accounting profession leads to a question of "How should moral and ethical education be taught in higher education Awareness of ethical issues is the foundation to keeping ethical issues from happening in the work field. The author mentioned virtur ethics, stating, "virtue ethics is concerned with identifying characteristics that are in harmony with the purpose of a human being" (Sorensen et al., 2015, p.179). The action is simply to choose the right or wrong course. However, when it relates to accounting, some students might not have a good sense of distinguishing what is right or wrong. Therefore, the professor needs to inform the students on what distinguishes an action as ethical or not Adam Smith is the "father of the capitalistic free market economy" (Sorensen et al., 2015, p. 180) Adam's first important work was The Theory of Moral Sentiments. The Theory of Moral Sentiments is based on virnse ethics which means the health and growth of the economy is based on morals and ethics. The author introduced accounting ethic failures which seized headlines and cost investors billions of dollars. In some situations, such as personal interest versus public interest, accountants might be unfaithful to accounting ethics and betray the public trust. This could result in major losses in the capital market and catastrophic losses for investors The accounting profession views "integrity as the virtue that all members must live and breathe, and it is referenced in many places in the AICPA code of professional conduct" (Shawver & Miller, 2017, p. 587) Shawver and Miller (2017) find a correlation between moral awareness and sensiti judgement and intentions, and the moral decision-making process (p 587). The moral decision-making proces will be stronger after chics are introduced. The research by Sorensen et al (2017, p.177) addressing the factors shows that perceivel mural intenary diroudy influences a person's moral decision-making process. The step is to positively influence inden "moral sensitivity awareness, moral judgement, and moral intentions" (p. 177) Shawver and Miller (2017) give us a point that ethical decisions influenced by the intensity of the moral problem extremely the more egregious the at the maps the newmle view it as sethionn 586) By moviding an the faced forming ensimon she tent