Thinking Ethically: The “Science” of Ethical Decision Making
Saturday, February 17, 2024 | 9:00 am - 11:00 am
Course # 150775 | by ACPEN
Members SAVE $30
Speakers: Albert D. Spalding Jr.
Time: 9:00 am - 11:00 am
Total Credits: 2.0
Earn Up To: 2.0 ET credits
Level: Intermediate
Vendor: ACPEN

What you will learn

  • 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.”


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.


Advanced Preparation:


  • 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.
  • Conclusion
CPAs working in public accounting or business and industry.
  • Behavioral Ethics
  • Albert D. Spalding Jr.
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