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Small Things And First Things – A Pedagogical Tool For Accounting Students, David S. Christensen, Greg Powell, David Rees
Small Things And First Things – A Pedagogical Tool For Accounting Students, David S. Christensen, Greg Powell, David Rees
Mountain Plains Journal of Business and Technology
Experiences early in life or career can shape character and set patterns of behavior. Just as making poor choices in “small things and first things” can adversely affect one’s character and lead to more egregious behavior, making correct choices can positively build the character of a person (Cheffers and Pakaluk 2007). This pedagogical tool provides two examples, one negative and one positive, to help students remember their own character-building experiences. WorldCom accountant Betty Vinson initially resisted an order to make a relatively minor inappropriate journal entry, but caved to management pressure. This set her on a slippery path of accounting …