KPMG
University Connection

Critical Thinking / Introductory


Ethical Compass Toolkit: Case Studies

Barbara Porco, Ph.D., CPA, Fordham University

November 2024

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Summary

This module presents 9 ethical dilemmas designed to help students recognize ethical issues. This module includes a presentation that will provide a framework for discussion and will highlight a process of ethical decision-making

Content

Overview
The Ethics Case Studies are a series of ethical dilemmas in the form of short stories, which will be read and analyzed by students. They are designed to help students recognize ethical issues and aid in the development of an ethical decision-making process. The Case Studies are accompanied by a presentation that will provide a framework for discussion and will highlight a process of ethical decision-making.

List of Ethics Cases:
Case 1 – The exceptional offer
Case 2 – The internship
Case 3 – The athletic enhancement
Case 4 – The management firm
Case 5 – The recruiting tactic
Case 6 – Global or green
Case 7 – The underdog
Case 8 – The case competition
Case 9 – The invitation 

Target Audience
This tool is designed primarily for business majors. Students currently enrolled in their first accounting class may benefit the most from the Case Studies scenarios. However, the case studies toolkit has been presented to freshmen with great success and positive feedback.

Objective
The Ethics Case Studies component of The Ethical Compass Toolkit is designed to aid students to:
  • Recognize common situations that may compromise ethical behavior;
  • Develop an understanding of ethical decision-making;
  • Reflect upon the consequences of decisions when confronted with an ethical dilemma.

The Ethical Compass – A Toolkit for Integrity in Business
This multi-part toolkit of classroom learning materials was developed in collaboration between KPMG’s Ethics and Compliance group and Dr. Barbara Porco of Fordham University. The Ethical Compass toolkit provides a comprehensive review of the issues related to ethical behaviors in business as well as interactive learning materials and exercises for your students. Each of these modules can be easily integrated into an accounting, auditing, or business ethics curriculum individually, or the multi-part toolkit can serve as the foundation for a complete ethics program within an accounting, auditing or other business curriculum.