Archive for month: February, 2023

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American Foreign Policy

Throughout history, American foreign policy has been drafted to dictate how the state interacts with other countries on the international level (Hook 1). Because the United States is one of the most influential states in the world, this policy sets the standards on how the sate interrelates with other states, with the biggest emphasis being placed on promoting national interest for the citizens of the states. Accordingly, American foreign policy has undergone some changes owing to the changes in the ways most nations interact with each other at the international front. This policy is largely affected by some factors such as wars, and international trade policies among other things (Hook 3). A closer examination of America’s history reveals that there is a big difference between the U.S foreign policy before the World War II and after.

As research studies illustrate, American foreign policy before the World War II was predominantly considered as being “isolationist”. This means that America rarely got involved with the affairs of other countries (Hook 7). Instead, America believed that each nation’s problems was their own, and the state had no business trying to get involved with solving these problems not unless they directly affected the US. Observably, the US stayed clear of wars that had no relation to them and only engaged in wars that were directed to them and threatened national security. However, After the World War II, American foreign policy underwent a great change and the state embraced more involvement in international relations. After the World War II the American foreign policy was designed based on the assumption that threats to peace and freedom in other countries and states directly affected the state of affairs in the US (Hook 15). Those involved with the formulation of the American foreign policy argued that America’s ignorance of foreign threats would, in one way or another, affect the state. That the problems experienced by other states would eventually find way to the American society, and for that reason, the US needed to play a large role regarding international matters and state of affairs. Accordingly, the American foreign policy became what historians deem as “internationalist”, as the state believed in exploiting their power and resources to help other countries that were unable to solve their problems (Hook 17). By doing this, the US was hopeful that they would reduce the consequences of threats such as wars, if not prevent such events in the first place.

Accordingly, there has been plenty of debate regarding the changes that occurred in the American foreign policy before and after World War II, with most people arguing on the usefulness of these changes (Holsti 1-257). While most believe that these changes have been beneficial to America, as well as, other states in relation to reducing international threats, others believe that these changes have been detrimental to the America and the rest of the world.

This paper argues that most changes that occurred in the American foreign policy from the end of World War II through the Vietnam War were primarily detrimental to America. Specifically the paper will argue out this hypothesis on three main perspectives including political, economic, and social disparagement.

Why Changes in the American Foreign Policy were Detrimental

As previously mentioned, various changes occurred in the American foreign policy after the Word War II. American presidents during this time strongly believed in the involvement of the state in almost all international affairs regardless of whether or not these affairs directly affected the state. The changes that occurred in the American foreign policy were detrimental to the state, as well as, all other involved states primarily because they encouraged more war than peace (Holsti 1-257). What was dabbed as peaceful involvement was closely transformed into the search for power and control, and the state slowly became interest in power and control instead of the need for peace. This is clearly illustrated in the US’s reaction during the My Lai Massacre when US soldiers to “get even” with the Vietnamese military, that saw the destruction of many towns even though it was clear that the War was not directed to the US. For that reason, the Vietnam War was characterized my more deaths, as compared to, peace negotiations, that were originally the foundation of the American foreign policy. Accordingly, the changes in the American foreign policy are considered as being detrimental in three mains ways. Research studies argue that these changes in the American foreign policy are causative of political disparagement, economic disparagement, and social disparagement (Holsti 1-257).

Political Disparagement

Political disparagement refers to the lack of interest in the consequences of American political involvement in international affairs. The argument regarding political disparagement as a result of the American foreign policy is based observations of American attitude towards their involvement in political affair. Because these changes encouraged more American involvement in international matters, there have been issues regarding ethics within the political structure (Holsti 1-257). For example, American political leaders and authorities during Nixon’s tenure were accused of embracing illegal and unethical approaches to international involvement. Specifically, these authorities fabricated documents and blackmailed any authorities challenging their democratic ways. This was interpreted as the need for power and control, as opposed, to catering for the needs of citizens affected by problems.

Economic Disparagement

The years before the World War II saw a considerable amount of economic growth in America. However, the years after the World War II to date have been characterized by economic deterioration, which researchers argue is a result of changes in American foreign policy. Economic disparagement arises when individuals fail to realize the effects of American involvement in foreign affairs on their economic systems and structures. The years after the war saw an increase in economic disparity between the rich and the poor (Holsti 1-257). The American government, was and still is, spending a lot of money on wars and international involvement than it is in promoting economic growth for the state. The changes in the American foreign policy saw the US spend more than it takes in and for that reason forced the state into various economic downturns such as the recession and the current debt crisis.

Social Disparagement

Social disparagement refers to the state at which citizens of a state fail to realize the effects on American involvement in international affairs on their social structure. Research studies illustrate that the changes in American foreign policy after the World War II had various effects on the social structures and systems in the US. These changes in the foreign policy also changed how Americans viewed each other and their roles in the society. There was an increase in racial and gender discrimination, and the American family structure, among other things (Holsti 1-257).

Work Cited

Holsti, Ole R. Public Opinion and American Foreign Policy. USA: University of Michigan

Press, 1996. Print.

Hook, Stevens and Spanier, John W. American Foreign Policy Since World War II. USA: CQ

Press, 2006. Print.

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The American Dream

American dream is one issue that every American especially political elite talk about and is included almost in every book. Even though the idea of American Dream persuades and motivates development and growth, it has recently become impractical and unattainable. Unfortunately, most of the Americans still strongly believe that this preposterous ambition can be achieved. Achieving American dream undoubtedly depend on an individual’s own definition of the dream thus causing many varieties to choose from. John Winthrop visualized a religious paradise in a “City upon a Hill” while Martin Luther King, Jr. dreamed of racial equality. Both men supported their arguments perfectly hence making scholars to separately view the varying perception for American dream. Attainment of this dream however is still in doubt (Stigliz n.p).

Initially, American excellence was thought as possessing property and having enough money to be able to provide for their family basic needs. In fact, most citizens wanted to get wealthy and prominent as it is these days. Currently, American dream has changed into insatiable materialism that has made most Americans think of how to be millionaires and own yacht and perhaps private jet. Few Americans are millionaires compared to the entire American population. However, most Americans still believe that this dream is achievable and that they will join the millionaires club sooner or later. Belief by a good number of people that it is possible to move from rags to riches is unrealistic because the modern day wealth is almost not viable to reach (Davos n.p).

The thought of American Dream has had very hopeful influence on the American people as every person believes that at least one day, they will earn enough money, having freedom and riding in high social circles. Just like some other Americans are positive about the achievement of the American excellence, so is the belief by people from other countries. Most foreigners have travelled to America to get at least a fraction of opportunity in America. However, I believe that American dream is just a deceptive hope that will never be attained. This article explains the difficulties of achieving the dream especially among the less privileged individuals who literally start from nothing. Even when you try to save money or work extra hard, achieving excellence in the American dream is absolutely impossible (Stiglitz Web).

Although Americans’ economy is growing and the wealth increases, many individuals think that it is easy to achieve excellence by achieving it through hard work and diligence. It leaves a lot of questions still on what the American dream is. Is it possible for a housekeeper and a waitress in a diner to succeed in achieving the so called American Dream? Even if someone has a bit of head start to start some business, the beginning of the individual is actually very important in obtaining American Dream. Some people may work double shifts just to earn enough money but still their needs are not fully satisfied. Generally what is important is the chance and where someone starts from (Lawyers’ Committee Web).

It is not justified to say that American Excellence is still obtainable yet some people rent hotels so that they can sleep and shower in them due to inability to afford homes. It is so obvious that this dream is not achievable unless I am convinced beyond reasonable doubt. In fact, hard work does not reward as it is initially thought and therefore it is not key in obtaining the American Dream. People wake up in the morning to work very hard yet they are no better off than before thus proving that no matter how hard an individual works the person cannot just succeed. It is clear that American Dream is just an illusion that cannot be attained and therefore should not be in any one’s future. People should not cling to hope that will never come to pass because the track record shows that only few individuals can make it from rags to riches (Lawyers’ Committee Web).

Fairness however is not considered as an important issue in the society as it is regarded more as a dream than a reality in America. Although the leadership of U.S constantly talks about equality issue, nothing so far has ever happened. The gap between the rich and the poor is still unreasonable as much as there is rise in middle class individuals. US still lag behind compared to the past and other European countries. Inequality in education plays a crucial role in broadening disparity gap yet education helps in realizing American dream. Although most people have thought about America as land of opportunities, nothing much is in America and this makes the belief tragic due to the near universal consensus that inequality of opportunity is indefensible. May be in the past, US may qualify to be the land of opportunities more than any other country. Very few Americans born in the bottom fifth move into the top because the economic mobility in America lowers than most of the European countries.

Opportunity in education attainment is hindered because the child’s quality education is still dependant on the amount of income of their parents. The achievements of American dream depend richly in income and education of the population than in European and Scandinavian countries. The inequality in education has been largely contributed by persistent discrimination of the Latinos and African Americans who still get less pay compared to their male counterparts. Men also get better pay compared to their female counterparts due to gender disparities in the workplace. Interestingly, someone’s level of degree or education is not regarded as important as it should be. Racism and gender biasness dominates every other vital factor. Additionally, quality and quantity of education has also contributed to the unfairness in education thus deterring the achievement of the American dream. The existence of private institutions providing quality education has been made successful by rich individuals who have been able to take their children to lucrative schools (Lawyers’ Committee Web).

Moreover, there are other factors that are largely contributing to disparity in education such as ability of children from wealthy backgrounds getting exposed to reading at early age. These students are not exposed to environmental factors and their rich parents can manage enriching experiences such as music lessons and summer camp. Furthermore, children from affluent families get very rich nutrition which is fundamental in boosting their learning. It is therefore important to ensure such kind of trends in education is reversed to reduce the damages it continues to bring to the unfortunate children coming from low income families. Loans used to finance education are becoming expensive to college students. Many students cannot get good jobs because they do not have connections and social capital. The playing field for both the rich and the less privileged is not leveled since those lower down the ladder will always remain at the bottom.

Lincoln considers fairness as the keystone of the American Dream and further believes that the dream is only achievable if every individual is given same opportunity. The spirit to advocate for equal opportunity in leadership is vital in order for all citizens to succeed and benefit. He argued that economic independence and equal chance for social progress is very important as far as attainment of American excellence is concerned. Lincoln argued that greatness in American North was significantly contributed by existence of industries that offered equal opportunity to all men to prosper. They practiced free labor which was fundamental in the growth of every individual. However, this kind of labor is not practiced thus reducing the chances of obtaining the American Dream (Deutsch 71-80).

Many working Americans have lost hope in their children’s ability to succeed economically in future and believe that American dream is slipping away. Majority of workers argue that the wages they are paid is not sufficient in coping up with the cost of living that is increasingly escalating. A good number of American employees are forced to go into debt just to cater for basic necessities and are even forced to work for longer than they expected before the economic challenges that is accompanied with economic high cost of living. However, it is interesting that the workers have a very strong belief that they can achieve the American Excellence if they can form unions.

It is obvious that American working class is losing hope in the future because they feel squeezed and battered by their employees. They feel that their well being, strength and prosperity is not regarded as important by the employers and that they often fall behind any form of economic recovery. The working Americans defined American Dream as the ability to make hands meet and that they should be proud of their work as well as ensuring a better future for their children. They further argued that owning a home, having a better healthcare, safe and distinguished retirement are some of the attributes of American Dream (Broome Web).

Another big problem and hindrance of achieving American Dream is racism. It is unfortunate that in America, an individual who is a true American citizen can still be judged by his skin color. This is what Martin Luther King, Jr. campaigned and fought for yet it is shameful that nothing much has been done. Failure to address racial inequality is a clear indication that American Dream still remains a fantasy and therefore it can never be achieved. Blacks are never respected in America and are even forced to work harder than the whites. Blacks and Latinos do not enjoy their existence in the country in which their ancestors were held as slaves. They are still tortured by these historical injustices and the fact that they must always push themselves to the limit in order to earn decent wage. The requirements and attributes of American Dream are clearly not achievable unless the racial issues are tackled responsibly.

Although I may want to accept the fact that American Dream is in existence, I cannot give good reasons for supporting it unless all the issues that are of great concern such as racial discrimination, education inequality, unfairness in wealth distribution and gender inequality. Unless America can successfully manage to deal with these concerns, it should never refer to as a land of opportunities (Mills web). The people of America must be able to live freely and further empowered to create wealth that would enable them live prosperously irrespective of their gender, race, ethnicity, and socioeconomic background. The leadership and the society should consider it useful to address these burning issues at the cost of every American. Individuals need to prioritize achievable and specific dreams that can help them make little steps towards their personal growth.

Works Cited

Stiglitz, Joseph. Equal Opportunity, Our National Myth. The New York Times, February 16 2013.

Davos. Joseph Stiglits Attacks Us Inequality. British Broadcasting Corporation, January 24 2013.

Deutsch, Kenneth. Lincoln’American Dream. Introduction: Lincoln, The Declaration, And Equality. Deutsch New York: Potomac Books, 2005. Print.

Mills, Nicolaus. American Dream Is About Equality, Not Wealth. Cable News Network, 2011. Web. 12 Apr. 2013.

Stiglitz, Joseph. What Land Of Opportunity? The American Dream Can Be Restored But It Will Take Some Time. Slate, 2012. Web. 12 Apr. 2013.

Broome, Claudia. Equality and the American Dream. Yahoo, 2008. Web. 12 Apr. 2013.

Lawyers’ Committee. Wake Up America … Dream Not Yet Fully Realized. Lawyers’ Committee for Civil Rights, 2011. Web. 12 Apr. 2013.

Chapter 1: IntroductionChapter 1: IntroductionBusiness leaders and their subordinates have experienced varying levels of integrity crises and corruption. Interest in the ethics surrounding the accounting profession was prompted by the duplicitous financial reporting of American International Group, Enron, WorldCom, Arthur Anderson, Fannie Mae, and Freddie Mac (Jaffar, Abu Baker, & Tahir, 2011; Premeaux, 2009; Warinda, 2013). ). The Association of Certified Fraud Examiners (ACFE) published the most recent report on fraud based on 1,843 fraud cases which revealed that losses amounting to $ 2.9 trillion and 5% of revenues were lost in the period between 2008 and 2009. Out of the 1, 843 fraud cases studied, 90% were classified as asset misappropriations, 5% were corruption cases and 5% were financial statements fraud (Saksena, 2012).

The ACFE’s Report to the Nations (2012) which analyzes reported fraud cases reports that 77% of the cases were carried out by individuals in accounting, upper management, sales and purchasing departments, 87% of the individuals being first time offenders. From 2007 to 2011, corporate accounting and securities fraud pending cases increased steadily from 529 to 726 pending cases (Federal Bureau of Investigation [FBI], 2011). In 2011, there were 242 indictments and 241 convictions dealing with accounting and securities issues (FBI, 2011). The ACFE’s Report (2012) observed that the persons convicted of fraudulent activities exhibited behavioral signs as follows; 18% had control issues, 19% had unusually close relationships with the vendors, 27% were facing financial difficulties and 36% had lifestyles that exceeded their income.

The financial scandals have increased the general public outcry for accountability, have continued to erode consumer confidence, and have raised awareness of the decreased levels of ethical awareness and practices in the accounting profession (Elias, 2008; Thomas, 2012). Financial statement fraud, which involves intentional manipulation of information and misstatements, leads to great losses for users of this information especially if they base their financial decisions on this it e.g. investment decisions (Isa, 211). Misappropriation of assets will lead to large losses for the company because the misuse of the resources in the company means that the company cannot meet its obligations if and when they fall due (Isa, 2011). Corruption which is also a form of fraud has great implication on the company, the customers and also on other businesses in the industry (Isa, 2011). This can be seen where a company makes business deals which harm the company because there is financial gain for the person representing the company, in turn substandard goods and services are offered to the customers and the other companies that could have done a better job are denied the opportunity.

Since today’s accounting students will be tomorrow’s accounting practitioners, their cognitive moral development may affect the integrity of future business finances. A study on the impact of ethics education at the university level concluded that an education from a higher learning institution has a positive influence on accounting students’ cognitive moral development (Thomas 2012). According to the study by Warinda (2013) ethical courses such as business ethics and accounting ethics increase the cognitive moral development and awareness in accounting students. Abdolmohammandi, Fedorowicz, and Davis (2009) concluded in their study that ethics education is a key contributor towards accounting students’ increased cognitive moral development. For example, a group of researchers found that accounting students who took and completed an ethics course endorsed higher levels of cognitive moral reasoning than accounting students who did not (Suryaningrum et al., 2013). The aim of this study is to examine whether ethics education influences the cognitive moral development of accounting students.BackgroundRecent accounting scandals by corporations have had anunsettling effect upon the perceptions of the character of the accounting profession and have galvanized public opinion (Wright, Dyball, Byers, & Radich, 2012; Youngblood, Turnley, & Mudrack, 2008). The lapse in professional judgment was perceived by the public as a deficit of ethics within the accounting profession (Wright et al., 2012). This has led to the debate by scholars on who should be blamed for the collapse in ethical decision-making by accountants. Many researchers have narrowed the focus down to academia. For example, a primary factor contributing to corporate unethical behavior among corporations such as HealthSouth, Arthur Andersen, Sunbeam, Enron, Equity Funding, and WorldCom is that the nature of instruction over the past 50-60 years among community college and university accounting programs has remained unchanged (Warinda, 2013). The business world changes and the ethical consideration on what is right or wrong may not be clear to the accountants; this situation can be remedied if the nature of instruction changes to include these changes. In addition, numerous organizations, such as the National Commission on Fraudulent Financial Reporting (NCFFR), the Accounting Education Change Commission (AECC), the American Accounting Association (AAA), and the American Institute of Certified Public Accountants (AICPA), have been petitioning for more ethics instruction within the classroom (Ibrahim & Angelidis, 2008). Blanthorne, Kovar, and Fisher (2007),however, pointed out that following the accounting scandals since the early 2000s, significant modifications have not yet become visible and requirementsto integrate ethics into the accounting curriculum have not yetbeen made.

To address the continuing lack of ethics in the accounting courses, the National Association of State Boards of Accountancy (NASBA) suggested modifications to Rules 5-1 and 5-2 of the Uniform Accountancy Act (Mintchik & Farmer, 2009; NASBA, 2005; Wright et al., 2012). The discussion on modifications of the ethics education became a critical component of the accounting curriculum by provoking more responses from the accounting profession than any other Uniform Accountancy Act exposure draft. Fisher’s (2007) study of accounting professionals demonstrated that 98%favor the inclusion of ethics in accounting courses to remedy the corporate malfeasance.The draft of the other Uniform Accountancy Act proposed a 150-hour curriculum and an increase in the number of accounting and business courses required to sit for the CPA exam, a three-credit-hour class on business ethics, and a three-credit-hour class on accounting ethics(Blanthorne, Kovar, & Fisher, 2007; Falkenberg & Woiceshyn, 2008;Mayhew & Murphy, 2009).

The outcome of the exposure draft was calculated by NASBA’s Board of Directors and a committee was appointed to reexamine alternate procedures concerning the 150-hour education rules and the exposure draft. After the end of the three years, the committee concluded that three added hours of accounting ethics were not required, as it would impose costs and limits on accounting programs in higher education; however, the failure to increase ethics in accounting programs may result in serious long-term consequences for the profession (Falkenberg & Woiceshyn, 2008). The committee did not explain the limitations of their program costs and the lack of capital, which further prohibited a three-hour course in accounting ethics. Mayhew and Murphy (2009), however, argued that the greatest risk to the accounting profession merits further responsiveness.

Accounting programs leaders are required to make sure that their students are equipped with the fundamental tools needed to be successful in the accounting profession. Elias (2008) asserted that accounting curricula do not place enough emphasis on integrity, values, and ethics. Since 1976, the Association to Advance Collegiate Schools of Business (AACSB) has been advising Colleges of Business to incorporate ethics education into their programs (Eias & Farag, 2011; Falkenberg & Woiceshyn, 2008).However, several business schools cut ethics courses shortly after news of the Enron and WorldCom scandals broke (Blanthorne et al., 2007). As a result, only 33% of AACSB-accredited business schools offer a stand-alone ethics course (Blanthorne et al., 2007). AACSB encourages its member schools and their faculties to renew and revitalize their commitment to ethical responsibility at both the individual and organizational level (Bernardi, Melton, Roberts, & Bean, 2008, p. 165). Pastfraudulent conduct in the accounting profession has highlighted the need for ethics education in accounting (Waples, Antes, Murphy, Connelly, & Mumford, 2008).

Statement of the Problem

Exclusively measuring business success by profits has negatively impacted the ethical behavior of accounting professionals (Gruber & Schlegelmich, 2013); work duties of accountants have increased dramatically, resulting in daily fast-paced ethical decisions in the workplace that affects directly or indirectly every facet of the global economy (Falkenberg & Woiceshyn, 2008; Ibrahim & Angelidis, 2008; Lan, Ma, Cao, & Zhang, 2009). Corporate fraud cost is estimated to be $2.9 trillion, which represented approximately 5% of the corporate annual revenues between the time of 2008 and 2009 (Saksena, 2012). This has brought to the forefront the importance of cognitive moral development for accounting students entering the business arenas (Waples et al., 2008). The inclusion of ethics education in accounting programs is one intervention to improve moral reasoning of accountants that have received support from several studies (Abdolmohammadi & Baker, 2006; Ho & Lin, 2008). There is, however, little research available on the development of moral reasoning as a student progresses through the coursework. Billot et al (2012) recommend further research in order to determine the impact of ethics education on moral development after the accounting students have had continued exposure to ethics courses. Brenner (2012) noted that more research is needed to explore the differences between gender, age, and undergraduate accounting students that have taken an ethics course. In their research, on the effectiveness of professional context on accounting students, moral reasoning, Fleming, Romanus, and Lightner (2009) recommended the need for further research on the influence of contextual factors on moral reasoning will strengthen the collective knowledge of accountants’ ethical judgment and decision-making.

Purpose of the StudyThe purpose of this non-experimental quantitative study is to examine the effects of an online and traditional delivery of an ethics course on the cognitive moral development of university-level accounting students as they progress through their coursework. The study will compare the moral reasoning processes of accounting students between groups by gender and age. Ethics education interventions into coursework are linked to an individual’s moral reasoning insight and in turn lead to improved ethical behavior (Mayhew, 2012). Specifically, the objective of this study will be to examine whether undergraduate accounting students experienced a significant improvement in their moral reasoning after the insertion of ethics education in their coursework. This study will use a valid and reliable survey and online data collection. The Defining Issues Test 2nd edition (DIT-2) survey instrument will be administered to gather information about the participants’ moral reasoning ability (Mayhew, 2012, Kohlberg, 1981). The DIT-2 will be administered to traditional brick and mortar and online undergraduate accounting students in the Southwestern region of the United States. The population of the sample will consist of accounting students (n=102). For a large effect size of f = .40, a sample of 102 records would be required. The sample population numbers was based on a priori power analysis with GPOWER 3.0.10 software to ensure an adequate sample size (Faul, Erdfelder, Buchner, & Lang, 2009). Power is defined as (1-β), where β is the chance of Type II error (i.e., one accepts the null hypothesis when it is, in fact, false). At a power of .80, one has an 80% chance of seeing significance that is truly in the data.

Theoretical FrameworkFrom a theoretical perspective, ethical behavior arises from ethical decision-making and moral reasoning. More specifically, theories of cognitive moral development have suggested that ethical and moral reasoning help guide an individual’s behavioral outcome. Kohlberg’s (1981) Cognitive Moral Development (CMD) theory and the theoretical structure of ethical behavior will be briefly discussed to understand the framework under which moral reasoning, ethics and ethical behavior interact with each other and impact accounting students’ moral reasoning and potential future ethical behavior in the business worldbetter.

Kohlberg’s (1981) CMD theory has been the most widely accepted viewin assessing an individual’s moral development (Ho & Lin, 2008, p. 884). Kohlberg’s CMD is comprised of three main levels which are each subdivided into two stages. Thelowest level, the pre-conventional level, is narcissistic and consists of stage one: obedience and punishment orientation and stage two: instrumental purpose and exchange. Brown-Liburd and Porco (2011) stated that stage one contains heteronymous morality and stage two encompassesinstrumental morality. Individuals at this first stage are only concerned about themselves (Ge & Thomas, 2008). They simply follow the rules and adapt to the authority to avoidreprimand. Individuals who are at stage two are self-absorbed. They try to circumvent the rules. They are inspired by a vengeful notion of receiving something for giving something. They think about the personal benefits of arranging favors and making deals.

The second level, the conventional level, is social relativism and consists of stage three: interpersonal accord and conformity and stage four: social accord and system maintenance. According to Kracher and Marble (2008) stage three includes interpersonal conformity and stage four includes social accordance and routine maintenance. For example,in stage three, social interactions and roles matter; individuals do not believe in individualism, but in participation in longstanding, communal relationships (Cano & Sams, 2009; Ge &Thomas, 2008). They are concerned with being trustworthy and dedicated. They adhere to guidelines in order to fit in. In stage four, individuals tend to see themselves as part of a group and their group has extended to society as a whole. They understand the importance of their civic roles and the importance of following regulations in order to protect the social order.

The third level, the post-conventional level, describes autonomous moral choice and consists of stage five: social contract, utility, and individual rights (Kracher & Marble, 2008) and stage six: universal ethical principles. Individuals at the fifth stage begin to think outside of their particular social structures and adopt moral principles (Ge & Thomas, 2008). By stage five, individuals protect individual rights through social contracts that ensure overall social welfare. Individuals at stage six focus on universal moral principles and think outside of their social network, suggesting that they have internalized the principle of justice (Baril & Wright, 2012).

Moral reasoning is a representation of an individual’s moral development and cognitive makeup (Frank et al., 2010). Targeted ethics courses used to develop moral reasoning can help provide an understanding of ethical behavior and dilemmas while providing avenues for increased ethical decision-making based on improved judgment capacity (Billiot et al., 2012). Currently, ethics courses are used to encourage ethical behavior; however, from a cognitive moral development perspective, it is theorized that moral reasoning must be impacted in order to create positive change (Graham, 2012). Students at the entry level in college or university is said to be in the second conventional level of Kohlberg’s CMD model and they need to develop their moral reasoning capacity to the third level in order to make sound ethical decisions once they join the accounting profession (Rezaee, Szendi, Elmore & Zhang, 2012). Ethics education provides the students with a solid base which will act as a point of reference when the student is faced with ethical dilemmas. Also through participation in the ethics courses, awareness of ethics and development of moral reasoning skills is achieved which therefore supports the conclusion that ethics education has a role to play in moral reasoning development (Rezaee, Szendi, Elmore & Zhang, 2012).

Research QuestionsThe research questions for this quantitative study were developed to examine group differences between the levels of moral reasoning ability of introductory and advanced accounting students who have undertaken an ethics education course in accounting programs in a community college and a university . The focus of the study will be structured around the research questions listed below. The intent of the research questions is topropose testable hypotheses in order to address the study’s problem statement. The research questions and hypotheses will be tested using appropriate descriptive and inferential statistical methods.

Q1. To what extent do the DIT-2 scores of online undergraduate accounting students differ based on whether they complete an ethics course?

Q2. To what extent do the DIT-2 scores of traditional undergraduate accounting students differ based on whether they complete an ethics course?

Q3. To what extent do DIT-2 scores of undergraduate accounting students differ based on method of ethics instruction (online vs. classroom), and age?

Q4. To what extent do DIT-2 scores of undergraduate accounting students differ based on method of ethics instruction (online vs. classroom) and gender?

Hypotheses

H01. There is no statistically significant difference in DIT-2 scores of online undergraduate accounting students differ based on whether they complete an ethics course.

HA1. There is a statistically significant difference in the DIT-2 scores of online undergraduate accounting students differ based on whether they complete an ethics course.

H02. There is no statistically significant difference in DIT-2 scores of traditional undergraduate accounting students differ based on whether they complete an ethics course.

HA2. There is a statistically significant difference in the DIT-2 scores of traditional undergraduate accounting students differ based on whether they complete an ethics course.

H03. There is no statistically significant relationship between the DIT-2 scores of undergraduate accounting students differ based on method of ethics instruction (online vs. classroom), and age.

HA3. There is a statistically significant relationship between the DIT-2 scores of undergraduate accounting students differ based on method of ethics instruction (online vs. classroom), and age.

H04. There is no statistically significant relationship between the DIT-2 scores of undergraduate accounting students differ based on method of ethics instruction (online vs. classroom) and gender.

HA4. There is a statistically significant relationship between the DIT-2 scores of undergraduate accounting students differ based on method of ethics instruction (online vs. classroom) and gender.

Nature of the StudyA non-experimental quantitative research design will be used to assess the impact of accounting students age and gender (independent variables) on his or her moral reasoning (dependent variable) as measured by the DIT-2 scores(Bean & Bernardi, 2005; Onyebuchi, 2011). The DIT-2 survey instrument will be employed to determine the moral reasoning level of accounting students. The DIT-2 will be administered using survey monkey to the undergraduate accounting student cohorts taking an ethics course online and in a traditional face to face format. The university students will consist of junior- and senior-level accounting students enrolled in a senior-level accounting ethics course. The students that enroll in the two accounting courses will be asked to participate in the study. The participants will be given moral dilemma situations and reasoning questions from which the DIT scores will be generated. The study will cover various types of analyses. Descriptive statistics will be used to describe age, gender, religious affiliation, race/ethnicity, and class classification within the sample. The power analysis will be performed for a mixed between-within groups (2 X 2 X 2) ANCOVA. The ANCOVA will include a between groups independent variable of ethics course with two levels of (a) online delivery and (b) traditional face to face delivery. A second between groups independent variable of gender will also be included in the ANCOVA analysis. A within-groups effect of time will also be included in the analysis and will include two classifications of (a) pre-ethics class DIT-2 test time and (b) post-ethics class DIT-2 test time. The covariate for the ANCOVA analysis will be age, which will be each student’s age in years. The dependent variable will be DIT-2 test score.

Significance of the StudyThe outcome from this research will supplement the current body of literature, responding to the appeal for further exploration into influential factors that affect development of moral reasoning in accounting students. This will provide needed research in the field, since limited research exists on whether ethics courses actually do help in decreasing unethical behavior. Many of the studies that have attempted to show the impact of university level education in ethics have an influence on ethical decision making have not uniformly demonstrated these significant effects (Morgan & Neal, 2011). With the changing business world where the number of scandals is increasing it is important to continually examine whether the intervention of including ethics education in the curriculum is yielding the objectives. This can only be tested through such studies as this current one. This study will also add further test of the connection between ethics education and moral reasoning and provide additional support for Kohlberg’s (1981) CMD theory.

Finally, public trust has become an issue of concern within the accounting profession due to the past decade of business ethical failures that have affected numerous stakeholders (Svanberg, 2011). The ethical failures have been a constant reminder of the significance of the code of ethics that govern Certified Public Accountants’ (CPAs) public reliability and professional integrity (Thomas, 2012). As a CPA, there is consistent responsibility to collaborate with other CPAs to elevate the profession of accounting by increasing the public’s trust (Article 1, Section 52.01 of the AICPA Professional Standards, 1996). Addressing the challenges, accounting professionals may invest into the field by developing the cognitive moral standards of future accountants. This study might help in identifying significant factors that affect the moral reasoning development and provide insight on the extent to which these factors affect moral reasoning. Developing these standards could aid in reducing the frequency of unethical behavior, thus increasing public confidence in the accounting profession.

Definition of Key TermsDetailed explanations are required for a number of definitions used herein. Note that some terms can be used interchangeably and are defined below:

Accounting student – anundergraduate or graduate college student who is majoring in accounting (Elias, 2008).

Business ethics – the moral rights and wrongs that define ethical standards of a society as applied to business institutions and organizations(Falkenberg & Woiceshyn, 2008).Ethics – the discipline that studies one’s moral standards or a society’s standards on what is right or wrong, good or evil (Eias & Farag, 2011).

Ethical Behavior–behavior based on individual or societal morals that are deemed by the society to be appropriate(Youngblood et al., 2008).

Ethical Decision Making–is the practice of selecting the appropriate alternativefor attaining the best outcomes in agreement with individual and societal values, moral values, and regulations(Wright et al., 2012).

Ethical relativism – the view that there are no moral standards that are unequivocally opportune and that apply or should be applied to the companies and peoples of all societies(Svanberg, 2011).

Moral–demonstrating the values of right and wrong, good or evil based on what the society views as acceptable in daily conduct(O’Leary & Stewart, 2013). Morals can be used interchangeably with ethics.

Morality – these are societal standards that an individual or a group need to determine what is right and wrong or good and evil (Abdolmohammadi & Baker, 2006; Warinda, 2013).

Moral reasoning – the term used by Kohlberg and Rest (1986) to describe the process by which individuals and institutions evaluate and determine what is “morally right” or “morally wrong”.

Moral standards – the norms about the kinds of actions that are morally right and wrong as well as the values placed on the kinds of objects the society believes to be morally good and morally corrupt (Premeaux, 2009).

Utilitarianism – a general term for any view that holds that actions and policies should be evaluated on the basis of the benefits and costs they will impose on society (Bernardi & Bean, 2008).

Summary The accountants’ participation in fraud scandals has highlighted the deteriorating levels of cognitive moral development. The major role of accountants in certifying financial statements that are used by stakeholders exhibits the need for ethics within the field of accounting (Boyle, Carpenter & Hermanson, 2012). This study will build upon the foundation of previous research, which has observed accounting students’ ethical reasoning. There have been mixed results on whether ethics education has an impact with argument being raised on whether ethics as a course can be taught and the impact it has on the students’ moral reasoning. This research will focus on the impact of ethics education on students’ moral reasoning taking into consideration the gender, grade levels, and their age. By analyzing the DIT scores of accounting students from two institutions namely community college and university, comparisons will be made and concluding findings on whether ethics education courses impact on the students moral reasoning development………………..

Examination of US Corporations

Pfizer Inc.

Pfizer is perhaps one of the few corporations at the top of the corporate web that appear to be synonymous with biopharmaceuticals production and supply in the global market. The gigantic stature in global market implies that the corporation interacts with the public in terms of corporate scrutiny as it does for its beneficial contribution in the healthcare sector. Despite its role in making contributions in healthcare, Pfizer has not been spared a skeptical look by the public, the impact of which has generated substantial corporate debate due to the socioeconomic connection thereon. In view of the actual corporate position occupied by the corporation, this discourse highlights various issues that associated scrutiny entails. The company’s profile in operations and market share, economic resources, leadership and general performance constitute this analysis.

Company Profile

As indicated above, Pfizer is a market leader in the biopharmaceutical industry, commanding a significant market share for human and animal medicines, consumer healthcare and nutrition products. Growth of the company since its incorporation in 1942 is illustrated by acquisitions of other companies, such as the recent acquisition of Wyeth in 2009 to a tune of US$68.2 billion and 92 percent of King Pharmaceuticals in 2011 for US$3.3 billion. Continued expansion at the company is testament to the achieved success, for instance as illustrated by the recent strategy enhancement of the Animal Health and Nutrition function in 2011. Reorganization of strategy is witnessed at Pfizer for instance in the recent sale of Capsugel wing for US$2.4 billion in 2011, without compromising its position in the market. Other acquisitions include those of FoldRx Pharmaceuticals in 2010 as well as Excaliard and Icagen in 2011 (EdgarOnline, 2011).

Products portfolio for the company extends from specialty care that entails ordinary prescription drugs and oncology products. Animal health products such as vaccines and anti-infectives coupled with a consumer healthcare segment with supplements and personal care products complement additional market diversification. Examples of such products brands include BeneFIX, Enbrel, Genotropin, Geodon and Aromasin. Global presence across the continents illustrate business success in competing at the highest levels, with a keen interest on the emerging markets such as Africa, Latin America, Middle East as well as Central and Eastern Europe (Pfizer, 2012).

Analysis

In terms of the company’s size, assets and revenues of the company for the recent operating period illustrates the stature it possesses in the global market. Total assets in 2011 stood at US$188 billion, which is a reflection of a significant drop, from US$195 billion recorded in 2010. Alternatively, the company’s financial assets dropped from US$35 billion, from the previous records of US$38.6 billion. Despite the recorded drop in asset base, realized acquisition and disposals still present Pfizer as a global leader in the industry. Revenues in 2011 for biopharmaceutical products amounted to 1 percent growth from the previous year to stand at US$67.4, amid changes in operations from internal and external events that brought a slight reduction from the previous figures posted. The net income generated from the operations of the company in its global portfolio amounted to US$10 billion for the year 2012, a reflection of about 14.8 percent growth. Domestic market performance in revenue generation reduced by 9 percent in 2011, while the overseas operations posted an increase of about 6 percent, owing to financial factors such as the foreign exchange rates. The huge share of international operations in revenue generation, at about 59 percent of overall revenues offset the reduced performance on domestic market for the year 2011 (Pfizer, 2012).

The company has a wide and strong directorship footing to support its operations in the global presence, with a board consisting of 17 directors. Among these directors include business technocrats and researchers who have made tremendous contributions to the success of the company’s leadership. The origin and backgrounds of directors makes the leadership at Pfizer a complicated professional and experienced pool of directors, a few included in Table 1 below.

Table 1: Pfizer Inc.: directorship, interlocking-directorship and compensation (They Rule, 2012; LittleSis, 2012; Forbes, 2012)

Name Position Other roles/ interlocks Compensation US $

Jeffrey B. Kindler Director/ Chairman/ CEO boards of trustees of Tufts University and Ronald McDonald House Charities 24,688,849 (2010)

William H Gray III Director Director JPMorgan Chase and Dell Inc., Prudential Financial Inc., Visteon, –

Dennis A. Ausiello Managing Director President Association of American Physicians, member Institute of Medicine of the National Academy of Science, Chief of Medicine at Massachusetts General Hospital since 1996 260,832 (2010)

Constance Horner Director Prudential Financial Inc., Ingresoll-Rand PLC 243,750 (2011)

James M. Kilts Director Director at MetLife Inc., Del Monte Foods Co., Chairman of the Board/ director Neilsen Holdiongs, Director MeadWesvaco Corporartion Pfizer 277,898 (2011)

MetLife 289,124 (2011)

William C. Steere Jnr Director Chairman Emeritus, Director Health Management Associates Inc., Former CEO Pfizer (2001) Pfizer 86,250 (2011)

Health Mngt A. 250,100 (2011)

Dana G. Mead Director Chariman MIT, Chairman and CEO Tenneco, Director Boys& Girls America –

Impact on Human Lives

Apparently, these individuals wield a lot of influence in the corporate and political arena, which affects the way Americans are governed. Other directors include; HYPERLINK “http://littlesis.org/person/1780/Ian_C_Read” o “President and CEO at Pfizer” Ian C Read, HYPERLINK “http://littlesis.org/person/1782/Martin_Mackay” o “view profile” Martin Mackay, HYPERLINK “http://littlesis.org/org/48/Pfizer_Inc._” o “Pharmaceutical, consumer and animal health products manufacturer” http://littlesis.org/org/48/Pfizer_Inc._ HYPERLINK “http://littlesis.org/person/1783/M_Anthony_Burns” o “view profile” M Anthony Burns, HYPERLINK “http://littlesis.org/org/48/Pfizer_Inc._” o “Pharmaceutical, consumer and animal health products manufacturer” http://littlesis.org/org/48/Pfizer_Inc._ HYPERLINK “http://littlesis.org/person/1784/W_Don_Cornwell” o “view profile” W Don Cornwell, HYPERLINK “http://littlesis.org/org/48/Pfizer_Inc._” o “Pharmaceutical, consumer and animal health products manufacturer” http://littlesis.org/org/48/Pfizer_Inc._ HYPERLINK “http://littlesis.org/person/1787/George_A_Lorch” o “view profile” George A Lorch, HYPERLINK “http://littlesis.org/person/1790/Robert_N_Burt” o “view profile” Robert N Burt, HYPERLINK “http://littlesis.org/org/48/Pfizer_Inc._” o “Pharmaceutical, consumer and animal health products manufacturer” http://littlesis.org/org/48/Pfizer_Inc._ HYPERLINK “http://littlesis.org/person/1791/Michael_S_Brown” o “view profile” Michael S Brown, HYPERLINK “http://littlesis.org/org/48/Pfizer_Inc._” o “Pharmaceutical, consumer and animal health products manufacturer” http://littlesis.org/org/48/Pfizer_Inc._ HYPERLINK “http://littlesis.org/person/1792/Allen_P_Waxman” o “view profile” Allen P Waxman, HYPERLINK “http://littlesis.org/person/1557/Stephen_W_Sanger” o “Chairman & former CEO of General Mills” Stephen W Sanger, HYPERLINK “http://littlesis.org/person/1076/Karen_L_Katen” o “view profile” Karen L Katen and HYPERLINK “http://littlesis.org/person/1034/William_R_Howell” o “view profile” William R Howell. The network of assignments and earnings that these leaders have enabled them to make influential decisions in nearly every aspect of the modern global politics and policies. As an illustration, the political funding and donations that several of these individuals make influence the position of power in governments, hence indirectly influence outcomes in socioeconomic and political decisions locally and internationally.

Pfizer has recorded milestones in its operations, in terms of facilitating provision of treatment and medication to the global population using its world-class research and development findings. One of the global objectives in these times is the reduction of suffering sustained in diseases and ailments, and reduction of deaths from such diseases. Contribution of this company towards emerging diseases and complicated ailments is invaluable and worth commendation from industry stakeholders (Shcreck, 2009). Milestones in enabling control of health conditions at Pfizer are a responsibility that extends beyond corporate objectives to include socioeconomic impacts that the world population finds appropriate. Corporate tax compliance enables the governments, on which land their plants and operations continue, to gain revenue for socioeconomic development.

The impact of healthcare products manufacturing at a number of Pfizer plants has brought a negative tag to the corporate social responsibility policy at that the corporation. For instance, the hazardous interaction with chemicals in production of drugs exposes local communities to health risks, an area where the company should assist. The most recent interaction with a negative tag is the production plant at Groton, which contributes to environmental pollution (Bellack, 2008). Additionally, Pfizer has contributed to a number of malpractices, landing the investors in trouble of paying hefty fines to regulatory bodies. Environmental pollution and business process malpractices such as tampering with supply regulation have exposed the company to negative publicity.

The decisions made at the company represent a complex market strategy to withstand pressures of the international markets, which evidently brings more revenues than the domestic market. In terms of the investment strategies adopted by the company, the broad market presence using the currently applicable product portfolio shows that the company is keen on accuracy against a backdrop of financial crisis at the international market. Research and development with an interest in offering solutions to emerging diseases and conditions facilitates the company’s connection with trending occurrences in the market. As an illustration of this preparedness, the provision of food supplements in the products portfolio captures the cynical market segment that would not consume chemical products. International market success in different products shows able leadership, which comprises of different expertise fields ranging from business professionals to medical technologists. These details illustrate the importance of business management practices within the broader picture of globalization trends as supported by information and technology. As such, theorists would rank Pfizer among the best ran multinationals and highlight the pressures faced by such companies from different perspectives.

References

Bellack, D. (2008). “Pfizer to Pay $975,000 for Alleged Air Violations at Connecticut Facility,” Retrieved from HYPERLINK “http://forums.startsampling.com/showthread.php?t=20622” http://forums.startsampling.com/showthread.php?t=20622

EdgarOnline, (2011). “Pfizer Inc.,” Retrieved from HYPERLINK “http://yahoo.brand.edgar-online.com/displayfilinginfo.aspx?FilingID=8445225-895-231151&type=sect&tabindex=2” http://yahoo.brand.edgar-online.com/displayfilinginfo.aspx?FilingID=8445225-895-231151&type=sect&tabindex=2

Forbes (2012). “Profile: Constance Horner,” Retrieved from HYPERLINK “http://www.forbes.com/profile/constance-horner/” http://www.forbes.com/profile/constance-horner/

Lewis, M. (2010). “Healthcare Reform Law Delivers New Transparency Requirements for the Health Industry.” Retrieved from: HYPERLINK “http://www.morganlewis.com/pubs/WashGRPP_FDA TransparencyRequirements_LF_29mar10.pdf” http://www.morganlewis.com/pubs/WashGRPP_FDA TransparencyRequirements_LF_29mar10.pdf

LittleSis, (2012). “Persons: Dana G. Mead,” Retrieved from HYPERLINK “http://littlesis.org/person/1785/Dana_G_Mead/interlocks” http://littlesis.org/person/1785/Dana_G_Mead/interlocks

Pfizer, (2012). “Appendix: 2011 Financial Report,” HYPERLINK “http://www.pfizer.com/files/annualreport/2011/financial/financial2011.pdf” http://www.pfizer.com/files/annualreport/2011/financial/financial2011.pdf

Shcreck, P. (2009). “The Business case for Corporate Social Responsibility,” Contributions to Management Science, 13(1):124-128

They Rule (2012). “Companies: Pfizer, People,” Retrieved from HYPERLINK “http://www.theyrule.net” www.theyrule.net