Virginia Ethics 2022 - Tales of Corruption

In this course, you will be presented with case studies of ethical misdeeds. Read through each case and watch the corresponding videos for an in-depth discussion between the host and a guest expert in each area. An ethical decision-making model will be presented in relation to each case.

Ethical decision-making models generally fall into two categories:  step-by-step models and lens models.  Step-by-step models give you steps to work through that will help lead you to an ethical decision.  For example, the AICPA Conceptual Framework and the PLUS model are both step-by-step approaches.  Lens models attempt to give you a big picture view of how ethical decisions are made.  Learning more about how one can view an ethical decision through a lens model allows you to evaluate the situation from a high-level perspective in order to make the best decision possible.

The key to utilizing an ethical decision-making model is appreciating how they each may be useful depending on the circumstances.  By better realizing what is needed in a given situation, you can do a better job of choosing the right decision-making model to address necessary issues.