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Secure Transaction CPE Credits
2 Credits: Behavioral Ethics
Course Level
Overview
Format
Self-Study
Course Description
Managers must routinely make decisions where there are ethical considerations. Behavioral Ethics provides guidance for how to proceed through these tangled situations. It does so by discussing the different theories of how people deal with ethical dilemmas and goes on to cover a number of issues that can impact these decisions. Examples of these issues are contextual factors, the ethical infrastructure of a business, the role of leaders, and employee interactions with management. The course also addresses the fraud triangle, fraud addiction, whistleblowing, and several similar topics.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identify the categories of ethical positions that a person may hold.
- Specify the different types of core virtues.
- Recognize the different types of ethical weaknesses in a business environment.
- Recall the impact on ethics of the different types of organizational structures.
- Specify the theories associated with catching improper employee behavior.
- Identify the components of a fair decision making process.
- Recall the characteristics of a leader who is more likely to be followed by employees.
- Identify phrases that may be considered euphemisms.
- Specify the effects of blanketing an organization with too many rules.
- Recall some of the rationalizations used when someone commits fraud.
Course Specifics
SS425447653
October 22, 2025
There are no prerequisites.
None
49
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …
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