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Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Journal

University of Nebraska at Kearney

Accounting ethics

Articles 1 - 2 of 2

Full-Text Articles in Business

Identifying Strategies That Encourage Resolve To Exhibit Moral Courage, Jeff Barnes, David Christensen, David Rees Oct 2007

Identifying Strategies That Encourage Resolve To Exhibit Moral Courage, Jeff Barnes, David Christensen, David Rees

Mountain Plains Journal of Business and Technology

Recent highly-publicized business scandals involving accounting ethical failures have encouraged research and recommendations to teach business ethics throughout the business curriculum. Research studies provide evidence that increasing moral sensitivity and judgment is possible over short periods of moral instruction, however, having higher moral sensitivity and judgment does not guarantee that moral courage will be displayed under duress. This study identifies personal moral courage intention strategies to support morally courageous acts.


Betty Vinson, Cynthia Cooper, And Moral Courage: A Case Study In Accounting Ethics At Worldcom, Jeff Barnes, David Christensen, David Rees Oct 2007

Betty Vinson, Cynthia Cooper, And Moral Courage: A Case Study In Accounting Ethics At Worldcom, Jeff Barnes, David Christensen, David Rees

Mountain Plains Journal of Business and Technology

In this case study you will read about the ethical pressure faced by Betty Vinson and Cythia Cooper as they each balanced conflicting loyalties between family, employer, and profession. Betty first balked then caved to the pressure and ruined her career; Cynthia did not cave and was named one of three “Persons of the Year” by Time Magazine in 2002 for her moral courage at WorldCom (Lacayo and Ripley 2002).