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Full-Text Articles in Business
Halliburton Whistleblower Tony Menendez - An Accountant With Moral Courage, David S. Christensen, Gerald Calvasina
Halliburton Whistleblower Tony Menendez - An Accountant With Moral Courage, David S. Christensen, Gerald Calvasina
Mountain Plains Journal of Business and Technology
This case describes the experience of accounting whistleblower Tony Menendez. It is both inspiring and cautionary. This case is most appropriate for use in graduate and undergraduate courses in ethics and management accounting. Students apply the IMA Statement of Ethical Professional Practice (SEPP) and advice from ethics gurus Gentile and Badaracco to analyze Tony’s experience to learn how to blow the whistle. They also identify character traits that helped Tony report the suspected fraud and fight retaliation from Halliburton. This case empowers students with a roadmap that illustrates how to blow the whistle and identifies potential roadblocks. Teaching notes are …
James F. Alderson: White-Hat Accountant With Moral Courage, David Christensen, Robin Boneck
James F. Alderson: White-Hat Accountant With Moral Courage, David Christensen, Robin Boneck
Mountain Plains Journal of Business and Technology
The objective of this case study is to increase resolve to have moral courage by studying the whistleblowing experience of James Alderson. After a brief introduction about Alderson, whistleblowing, and moral courage, accounting students read a detailed description of Alderson’s experience in “HeBlewtheWhistleand HealthGiants Quaked” (Eichenwald 1998). They then identify essential elements of moral courage, explore how to blow the whistle, and identify character traits that may have contributed to Alderson’s success. Accounting students are inspired by Alderson’s experience, and report an increased resolve to have moral courage. Instructor notes about the case objective, suggestions for implementation and assessment, and …
Identifying Strategies That Encourage Resolve To Exhibit Moral Courage, Jeff Barnes, David Christensen, David Rees
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
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).