Question

Integrity & Professional Judgment and how it applies to the Christian Worldview

Answer 1

Integrity involves moral judgment and character, honesty and leadership values. Individuals who show integrity in the workplace not only understand right from wrong but they practice it in all they do.

Professional judgement means the application of relevant training, knowledge and experience, within the context provided by auditing, accounting and ethical standards, in making informed decisions about the courses of action that are appropriate in the circumstances of the audit engagement.

Theodore Roosevelt said, “To educate a person in mind and not in morals is to educate a menace to society.” With this quote in mind, this paper describes three ethical issues in the discipline area of accounting. The format of the paper is to first provide background information on the ethical question or scenario then to provide a pedagogical approach for presenting the issue to undergraduate accounting students. Finally, a teaching guide for the professor to utilize in lecturing the topic, a sample assignment related to the topic, and ways to assess the outcomes of the assignment is provided. Relevant literature on the topics chosen is provided in summary in the background section of each issue. The pedagogical exercises are designed to incorporate elements of deontological, utilitarianism, and virtue ethical systems. Additionally, students are asked to consider the Christian worldview in their responses to the ethical issue and also discuss how Scripture impacts their decisions.