|Author :||Steven Bragg, CPA|
|CPE Credits :||2.0|
|IRS Credits :||0|
|Passing Score :||70%|
|Primary Subject-Field Of Study:||
Behavioral Ethics - Behavioral Ethics for Course Id 1149
The Behavioral Ethics course discusses the different theories of how people deal with ethical dilemmas and goes on to cover a number of issues that can impact these decisions. Examples of these issues are contextual factors, the ethical infrastructure of a business, the role of leaders, and employee interactions with management. The course also addresses the fraud triangle, fraud addiction, whistleblowing, and several similar topics.
|Usage Rank :||0|
|Experience Level :||Overview|
|Additional Contents :||Complete, no additional material needed.|
|Additional Links :|
|Advance Preparation :||None.|
|Delivery Method :||Self-Study.|
|Intended Participants :||Anyone needing Continuing Professional Education (CPE).|
|Revision Date :||24-Nov-2016|
|NASBA Course Declaration :||Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.|
|Approved Audience :||
NASBA QAS - NASBA Registry - 1149
|Keywords :||Behavioral Ethics, Behavioral, Ethics, cpe, cpa, online course|
|Learning Objectives :||
Course Learning Objectives
Note the different types of core virtues.
Recognize the different types of ethical weaknesses in a business environment.
Recall the impact on ethics of the different types of organizational structures.
Note the theories associated with catching improper employee behavior.
Identify the components of a fair decision making process.
Recall the characteristics of a leader who is more likely to be followed by employees.
Identify phrases that may be considered euphemisms.
Note the effects of blanketing an organization with too many rules.
Recall some of the rationalizations used when someone commits fraud.
|Course Contents :||
Chapter 1 - Behavioral Ethics
Setting the Baseline
The Normative Approach
The Intuitive Approach
The Descriptive Approach
Dislike of Managers
Social Bonding Effects
Punishment of Unethical Behavior
Letting off Steam
Fairness of the Decision Making Process
The Role of Leaders
The Effect of Unethical Leaders
Signs of an Unethical Leader
Employee Interaction with Management
Why Employees Violate Their Own Ethical Standards
The Crowding-Out Effect
The Waterbed Effect
Lying during Negotiations