Tax and Audit Department

This week, you will be evaluating how your internship/externship company employs ethical concepts, principles, and frameworks used in decision making, with relation to the problem or opportunity you are studying for your Final Project.

Review the PowerPoint presentation Consequential, Nonconsequential, and Virtue Ethics Theories, and the links to SOX for laws to the accounting profession and accountability.

As you become more familiar with your internship/externship organization, assess the ethical role of accounting and organization by considering the following questions:

What ethical theory (consequential, nonconsequential, and virtue ethics) influences behavior in the organization in which you are conducting your externship? Are they following Sarbanes-Oxley? What does the organization do to give back to their community? Does the organization focus more on shareholder or stakeholder concerns? How do you think other stakeholders view the organization? Discuss how your internship/externship employer employs ethics when decision making, with relation to the problem or opportunity you are studying for your Final Project. Source:

Kaplan University (2012). Ethical theory in business (Consequential, Nonconsequential, and Virtue ethics) [PowerPoint Slides].

http://www.sox-online.com/basics.html

http://www.gpo.gov/fdsys/pkg/BILLS-107hr3763enr/pdf/BILLS-107hr3763enr.pdf