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Finance & Accounting
Pages 6 (1506 words)
Running Head: IMPACT OF ETHICAL EDUCATION/OR TRAINING Impact of Ethical Education/or Training on Moral Values [Name] [University] Word Count = 1596 Impact of Ethical Education/or Training on Moral Values Introduction Integrity among finance and accounting professionals is essential to the success of any industry…
The Sarbanes-Oxley Act of 2002 (SOX) is the legislative solution to the ethical scandals, such as Enron, Tyco, Qwest, Global Crossing, and WorldCom, involving accounting irregularities and fraud (Stephan, 2007). This Act implements extensive changes to public accounting and corporate laws, and also expands corporate governance extending the responsibilities of senior executives and board members. SOX has changed the current business environment. In the past business ethics was viewed as important (Bies & Forte, 2010). Now, business ethics is mandatory, but where is the map for business managers to follow? SOX mandates ongoing comprehensive ethics programs, but does not give clear exact criteria, leaving the responsibility of education and training employees in ethics up to the organization (Stephan, 2007). In order to provide all stakeholders in corporate America assurance around ethical behavior, further research is needed. The foundation of this dissertation is Kohlberg's Cognitive Moral Development theory, which will be used to determine whether age, gender, and education influence an individual's ethical decision-making capability. ...
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