Part 1 Ethics and professionalism - frame of reference for case analysis: external accounting environment; internal accounting environment. Part 2 philosophical framework for ethical analysis - ethical models: utilitarian theory; theory of rights; theory of justice. Part 3 Moral development: level I - preconventional; level II - conventional; level III - postconventional. Part 4 Questronics: case situation; ethical analysis. Part 5 Cases - financial accounting/external reporting: imperial valley thrift & loan; software innovations; Bubba Tech, Inc. (BTI); Linex Corporation; Edvid, Inc.; Leftcort Gold Mining Ltd; engineering associates; Bruin & Celtic, CPA's; syscom; compu-view; Banco de Moldavia. Part 6 Cases-management accounting/internal reporting: creative toys, Inc.; United thermostatic controls; accounting publishers, Inc. (API); telecommunications, Inc.; Milton manufacturing company; private steel company; volunteer insurance company; Larkin petroleum company; financial, Inc.
