Thinking Ethically: The “Science” of Ethical Decision Making
Total Credits: 2 including 2 Behavioral Ethics - Non-technical
- Average Rating:
- 40
- Categories:
- Partner Produced | Ethics
- Speaker:
- Albert D. Spalding Jr.
- Course Levels:
- Intermediate
- Duration:
- 2 Hours
- License:
- Expires 30 day(s) after program date.
Description
Are our ethics “hard wired” as part of our DNA, or are our ethics developed as part of our habit formation over time? In other words, is our personal morality a matter of nature or nurture? Even the most seasoned professionals find it challenging to consistently exercise practical judgment and strong objectivity. This workshop considers the influences that create this tension, taking into account neuroscience, moral development, and the ethical parameters of professional ethics.
Basic Course Information
Learning Objectives- Become familiar with the types of contributions that neuroscience makes to our understanding of our personal ethics.
- Develop an understanding of the phases of moral development that can be seen in many people.
- Compare individual and organizational moral development, paying particular attention to the notion of “tone at the top.”
Major Subjects
- Hard Wired: How Ethical is Our Brain?
- Case Study: Busby v. Stephens
- Not Hard Wired: [How] Is Morality Developed?
- Case Study: In re Halttunen
- Professionalism When Faced with Conflicts
- Case Study: Morrison v. MacDermid, Inc.
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
| Thinking Ethically: The “Science” of Ethical Decision Making Handout (4.1 MB) | Available after Purchase | ||
Speaker
Albert D. Spalding Jr. Related Seminars and Products
Associate Professor
Mike Illitch School of Business Administration, Wayne State University, Detroit
Albert “Bert” is an attorney-CPA and holds the Certified in Financial Forensics (CFF) designation from the AICPA.
Professor Spalding serves on the faculty of the Department of Accounting at the Wayne State University Mike Ilitch School of Business…where he teaches business law, tax, forensic and fiduciary accounting -- as well as professional ethics -- in the MS in Accounting and MBA programs.
Bert Spalding has also served on the legal staff of the IRS National Office in Washington, D.C. where he drafted letter rulings, technical advice memoranda, revenue rulings and other pronouncements.
Dr. Spalding holds graduate degrees in accounting, law, psychology, philosophy and theology, and has authored several books and many journal articles on accounting, tax, legal and ethics-related topics. His popular SpaldingCPE seminars, webcasts and self-study courses on ethics and accounting topics are widely received around the State of Michigan as well as nationally.
Dates
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Fri, Oct 17, 2025 - 2:00 PM to 3:51 PM EDT
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Tue, Nov 04, 2025 - 10:00 AM to 11:51 AM EST
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Thu, Dec 11, 2025 - 5:00 PM to 6:51 PM EST
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Mon, Jan 26, 2026 - 4:00 PM to 5:51 PM EST
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Additional Info
Basic Course Information
PrerequisitesNone
Advanced Preparation
None
Designed For
CPAs working in public accounting or business and industry
Original Recording Date
07/2023
Yellow Book
No
Course Developer
MICPA
Date Added to Catalog 07/07/2023
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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