Overview
Professional accountants routinely encounter new opportunities and challenges in their work because of changes in technology, changing methods of fraudulent behavior, and political and environmental disruptions. In this assignment, you will write a blog post on an emerging issue in accounting ethics—within the past two years—and examine how professional behavior is impacted by these situations.
Directions
Research an emerging issue in accounting ethics and write a blog post outlining how the issue impacts accounting ethics. Emerging issues include topics such as artificial intelligence, globalization, automation, data analytics, data security, and remote work challenges.
Specifically, you must address the following rubric criteria:
- Describe the emerging issue and why it is relevant to accounting professionals and professional behavior.
- Explain how this issue has changed or will changethe way professional accountants perform their duties.
- Explain why this issue is relevant to company leadership.
- Explain how ignoring this issue could lead to an ethical violation.
- Recommend how leadership should prepare for or support preparation for this issue. Consider the following in your response:
- What needs to be done to address the issue?
- Is there anything that should be done right away?
What to Submit
Submit your blog post as a 1- to 2-page Microsoft Word document with single spacing, 12-point Times New Roman font, and one-inch margins. Sources should be cited according to APA style.
Module Three Activity Rubric
| Criteria | Exemplary (100%) | Proficient (90%) | Needs Improvement (70%) | Not Evident (0%) | Value |
|---|---|---|---|---|---|
| Emerging Issue | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Describes the emerging issue and why it is relevant to accounting professionals and professional behavior | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to the emerging issue and why it is relevant to accounting professionals and professional behavior | Does not attempt criterion | 15 |
| Change | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Explains how this issue has changed or will change the way professional accountants perform their duties | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to how this issue has changed or will change the way professional accountants perform their duties | Does not attempt criterion | 15 |
| Leadership | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Explains why this issue is relevant to company leadership | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to why this issue is relevant to company leadership | Does not attempt criterion | 20 |
| Ethical Violation | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Explains how ignoring this issue could lead to an ethical violation | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to how ignoring this issue could lead to an ethical violation | Does not attempt criterion | 20 |
| Prepare | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Recommends how leadership should prepare for or support preparation for this issue | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to how leadership should prepare for or support preparation for this issue | Does not attempt criterion | 20 |
| Clear Communication | Exceeds proficiency with an intentional use of language that promotes a thorough understanding | Consistently and effectively communicates in an organized way to a specific audience | Shows progress towards proficiency, but communication is inconsistent or ineffective in a way that negatively impacts understanding | Shows no evidence of consistent, effective, or organized communication | 5 |
| Citations and Attributions | Uses citations for ideas requiring attribution, with few or no minor errors | Uses citations for ideas requiring attribution, with consistent minor errors | Uses citations for ideas requiring attribution, with major errors | Does not use citations for ideas requiring attribution | 5 |
| Total: 100% |