Relationship Between Ethics, Morality, and the Law
2.00 Credits
Member Price $85
Non-Member Price $105
Overview
Many people use morals and ethics interchangeably. The concept of law is quite another topic. In order to properly understand ethical concepts, it is important to understand the concepts of morality and the law. The definition of morals will reference ethics in a circular definition; same goes for ethics. But ethics represents an innate knowledge of right/wrong distinctions. Ethics transcends culture, religion, and time.
Morality is defined as having and living per a moral code, or principles of right and wrong. Basic morality condemns murder, adultery, lying and stealing. Ethics explores the idea of morality and its place in society and addresses questions about morality. The law is based on principles and regulations established in a community by some authority and applicable to its people.
This course evaluates these concepts and put them in a business context.
Highlights
- Meaning of morality and ethics
- The variation
- Distinguishing factors
- Theories of Jonathan Haidt
- Milgram experiment
- Authoritarian behavior and ethics
- Ethical authority?
- Conflicts
Prerequisites
Completion of other ethics courses may be helpful
Designed For
CPAs in public practice and anyone in business, industry or government
Objectives
- Explore the meaning and examples of morality, ethics and the law.
- Recognize the differences between morality, ethics and the law.
- Identify distinguishing factors between morality and ethics.
- Explore philosopher’s theories of morality and ethics.
- Discover a case study experiment on morality and ethics.
- Explore authoritative behavior versus ethics.
- Recognize the realities of ethical authority.
- Explore example cases of moral/ethical and legal dilemmas.
Preparation
None
Leader(s):
Leader Bios
Lynn Fountain, Sole Proprietor
Lynn Fountain, CGMA, CRMA, MBA, has over 30 years of experience in the business profession, which includes public and industry accounting and over 20 years within internal and external auditing combined. She is a nationally recognized trainer and speaker and also a published author. She is a subject matter expert and specializes in Internal Audit, Sarbanes-Oxley, Enterprise Risk Management, Fraud, Governance and Compliance. Ms. Fountain has held two Chief Audit Executive positions for international companies. She has also been instrumental in the establishment of ERM, Sarbanes-Oxley and Governance frameworks.
Ms. Fountain has developed and delivered leading edge training sessions on the new COSO framework and has assisted companies in identifying risk gap analysis in their individual processes. She currently executes two highly recognized e-workshops for the Institute of Internal Auditors, one on Fraud and the second on Ethics. Both workshops have incorporate aspects of COSO 2013.
Ms. Fountain is in the process of authoring a publication for the IIA Research Foundation on aspects of fraud auditing. The publication is due out in 2015. In addition, she has performed as an adjunct instructor for the School of Business for Grantham University and the School of Business at the University of Kansas. Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas.
Non-Member Price $105
Member Price $85