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Ethics, gen Y style.

Publication: California CPA
Publication Date: 01-SEP-03 		Format: Online - approximately 1259 words
Delivery: Immediate Online Access
Full Article Title: Ethics, gen Y style.(Student Ethics; accounting)

Article Excerpt
Enron, WorldCom, Tyco Adelphia Communications, Global Crossing--the list of corporate scandals has grown. Whether these incidents have been the unfortunate outcome of Wall Street driving earnings to maximize stock value or signs of an ethical meltdown is difficult to gauge.

But one of the many outcomes of these events has been a growing interest within the accounting profession to learn more about the ethical beliefs of today's accounting students--and what these students are being taught about ethical behavior.

THEORIES OF ETHICAL BEHAVIOR

Ethics and morality are often used interchangeably, but they don't have the same meaning. Morality can be described as a value system consisting of standards that define good versus bad, right versus wrong. Ethics is the application of these moral principles through decisions and actions.

Denis Collins and Thomas O'Rourke described the following five theories of ethical behavior in their book Ethical Dilemmas in Accounting:

* Egoism: How does the action relate to me? If the action furthers my interests, then it is right. If it conflicts with my interests, then it is wrong.

* Social Group Relativism: How does the action relate to my social...

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