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Ethical Obligations and Decision Making in Accounting
Text and Cases

Steven M. Mintz, DBA, CPA
Professor of Accounting California Polytechnic State University, San Luis Obispo

Roselyn E. Morris, PhD, CPA
Chair and Professor of Accounting Texas State University-San Marcos

Boston Burr Ridge, IL Dubuque, IA Madison, Wl New York San Francisco St. Louis Bangkok Bogota Caracas Kuala Lumpur Lisbon London Madrid Mexico City Milan Montreal New Delhi Santiago Seoul Singapore Sydney Taipei Toronto

Table of Contents
Chapter 1 Integrity: The Basis for Ethics in Accounting 1
What Is Ethics? 1
Definition 1

Application of Ethical Reasoning in Accounting
DigitPrint Case 33

32

Conclusion 34 Discussion Questions 34 Endnotes 36 Chapter 2 Cases 37 2
Case 2-1: A Faulty Budget 38 Case 2-2: Better Boston Beans 39 Case 2-3: Eating Time 40 Case 2-4: Is Internal Whistle-Blowing "Right"? Case 2-5: Play Ball 43 Case 2-6: Supreme Designs, Inc. 44 Case 2- 7: The City of West Buckle 46 Case 2-8: The CPA Review Course 47 Case 2-9: The Ethics ofiPod-ing 48 Case 2-10: The Tax Return 49

Distinguishing between Ethics and Morality Religious and Philosophical Foundations of Ethics 3
Teleology 4 Deontology 6

41

Acting with Integrity Personal Integrity 8

7

The Moral Point of View 7 The Six Pillars of Character.... 8 Trustworthiness 8 Respect 10 Responsibility 10 Fairness 11 Caring 11 Citizenship 12

Chapter 3 Ethical Decision Making in Business 50
What Is Business Ethics? 51
Ethical Issues in Business 51

Virtue, Character, and CPA Obligations 12 Scope and Organization of the Text 12 Conclusion 14 Discussion Questions 14 Endnotes 15 Chapter 1 Cases 17
Case 1-1: A Student s Dilemma 18 Case 1-2: Giles and Regas 19 Case 1-3: Jason Tybell 21 Case 1-4: Lone Star School District 23 Case 1-5: Reneging on a Promise 24

Foundations of Corporate Governance

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