In: Accounting
The task in the case study is to consider the relevant issues of integrity, ethics and
law. In this case study, what options do the teacher and the student have, and what
should they do and why? Some of the issues raised in this case study include the
teacher’s error in posting the wrong version of the test online. If the teacher was not
100% sure that the test version with the answers was not seen by students, should
she have discarded that test and created a new test, even if that would be more
work? If the teacher makes these kinds of errors, why can’t students take advantage
of them? One reason for the student not to use the test version with the answers is
that there is dishonesty involved. The student implies when taking the test that he or
she does not already have the set of answers; it seems like this is true because if the
student tried to take the test but told the teacher he or she had the test version with
the answers, the student would not be allowed to proceed. Another reason for the
student not to use the test version with the answers is that it would be unfair to other
students if one student had an advantage other students did not have. The test is
based on the assumption that students have the same kind of opportunity to study
and do well, and that the test results will reflect that knowledge and effort. If the test
answers are known to a student in advance, the test is not a fair evaluation of all
students and the results are invalid. Using the test version with the answers is also
prohibited by the Student Code of Ethics, which as a set of written rules of required
behaviour with sanctions can be considered a kind of law. The case study, however
suggests that the student might get away with using the test version with the
answers, assuming that other people do not find out and report the student. If
someone can get away with illegal or unethical behaviour, does that make unethical
behaviour acceptable? Yet another complicating factor raised in the case study is
that the course is much harder to pass than other courses, which seems unfair to
students. Does one bad action justify another? If the course is unfairly hard to pass,
does that justify a student’s dishonest use of the test version with the answers? How
about the use of other unethical means to pass the unfairly difficult test? Finally, if
the student does use the test version with the answers, how might that effect the
student? Will it lead them to be cynical in the future, or value ethical rules less? If the
student is asked whether they ever committed educational misconduct in a future job
application, will they have to lie to cover that up?
The case studies in this Module raise issues of ethics, integrity and law which are
difficult to answer, but a final conceptual shift is still waiting for students, when they
apply the concepts of ethics, integrity and law to themselves and problems that they
or persons they know face. Now instead of telling other, hypothetical people what to
do, students are required to consider issues intertwined with their family and friends,
or their own lives and life goals. Discussion of personal examples raises challenging
issues, because analysis is greatly complicated by values, emotional attachment,
and limited perspectives. This last portion of the Module however has the potential to
be a very satisfying discussion which connects classroom discussion with the reality
of students’ lives. The goal of having students consider more personal examples is
to help students internalize how ethics, integrity and law apply to them, together with
some strategies of how to resolve conflicts among the concepts in their own lives.
The foregoing discussions of integrity, ethics and law raise questions of why people
should be ethical, have integrity or follow the law, but they should also raise
questions about why adhering to these concepts might be difficult in real life.
Cognitive dissonance, a psychological concept developed initially by Leon Festinger
in the 1950s, suggests that people are uncomfortable when they hold two conflicting
thoughts in their mind at the same time, for example, when their ethics and their
behaviour do not align (Festinger, 1957). Dissonance increases if the subject is
important, the conflict is strong, or we cannot explain the conflict to ourselves in
some way.
However cognitive dissonance only means that people are uncomfortable in some
way when they are faced with conflicts within themselves; for example, if their ethics
and behaviour are not consistent. The idea of cognitive dissonance does not suggest
how people will resolve this uncomfortable feeling. People can resolve cognitive
dissonance by making their behaviour conform to standards of integrity and ethics,
but they can also use a very different strategy – change or lower their ethical
standards, or change their perception that they have done something wrong to the
perception that they have not done anything wrong.