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Educating Professionals: Ethics and Judgment in a Changing Learning Environment

Educating Professionals: Ethics and Judgment in a Changing Learning Environment FORMATION ET PROFESSIONS LIBÉRALES : DÉONTOLOGIE ET JUGEMENT DANS UN MILIEU D’APPRENTISSAGE EN ÉVOLUTION Educating Professionals: Ethics and Judgment in a Changing Learning Environment FORMATION ET PROFESSIONS LIBÉRALES : DÉONTOLOGIE ET JUGEMENT DANS UN MILIEU D’APPRENTISSAGE EN ÉVOLUTION Educating Professionals: Ethics and Judgment in a Changing Learning Environment FORMATION ET PROFESSIONS LIBÉRALES : DÉONTOLOGIE ET JUGEMENT DANS UN MILIEU D’APPRENTISSAGE EN ÉVOLUTION DISCLAIMER This paper was prepared by the Chartered Professional Accountants of Canada (CPA Canada) as non-authoritative guidance. CPA Canada and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use, application or reliance on this material. AVERTISSEMENT La présente publication, préparée par les Comptables professionnels agréés du Canada (CPA Canada), fournit des indications ne faisant pas autorité. CPA Canada et les auteurs déclinent toute responsabilité ou obligation pouvant découler, directement ou indirectement, de l’utilisation ou de l’application de cette publication. © 2015 Chartered Professional Accountants of Canada All rights reserved. This publication is protected by copyright and written permission is required to reproduce, store in a retrieval system or transmit in any form or by any means (electronic, mechanical, photocopying, recording, or otherwise). For information regarding permission, please contact permissions@cpacanada.ca © 2015 Comptables professionnels agréés du Canada Tous droits réservés. Cette publication est protégée par des droits d’auteur et ne peut être reproduite, stockée dans un système de recherche documentaire ou transmise de quelque manière que ce soit (électroniquement, mécaniquement, par photocopie, enregistrement ou toute autre méthode) sans autorisation écrite préalable. Pour obtenir des renseignements concernant l’obtention de cette autorisation, veuillez écrire à permissions@cpacanada.ca. iii Table of Contents Table des matières Introduction 1 Foreword 3 Préface 7 Overview 11 Survol 13 About the Authors and Speakers 15 Au sujet des auteurs et des conférenciers 23 An Introduction to Educating Professionals: Ethics and Judgment in a Changing Learning Environment 31 Formation et professions libérales : Une introduction à la déontologie et jugement dans un milieu d’apprentissage en évolution 43 Reflections on the Symposium — Summary of the Closing Panel Discussion 55 Réflexions sur le symposium — Résumé de la conférence de clôture 61 iv Educating Professionals: Ethics and Judgment in a Changing Learning Environment Formation et professions libérales : Déontologie et jugement dans un milieu d’apprentissage en évolution Précis 67 Honing Professional Judgment in the Development of Ethical Knowledge in Teaching: A Challenge for Teacher Education 69 Le perfectionnement du jugement professionnel dans le cadre du développement des connaissances éthiques : un défi pour la formation des enseignants 69 A Discussion of Honing Professional Judgment in the Development of Ethical Knowledge in Teaching: A Challenge for Teacher Education, by Elizabeth Campbell, PhD, Professor, Ontario Institute for Studies in Education, University of Toronto 70 Analyse du document intitulé Le perfectionnement du jugement professionnel dans le cadre du développement des connaissances éthiques : un défi pour la formation des enseignants, rédigé par Elizabeth Campbell, professeure à l’Ontario Institute for Studies in Education de l’Université de Toronto 71 Teaching and Learning Professionalism in Medical School 71 L’enseignement et l’apprentissage du professionnalisme à la faculté de médecine 71 Teaching and Learning Professionalism: Response to Gary Poole’s Paper 72 L’enseignement et l’apprentissage du professionnalisme : commentaires sur le document de Gary Poole 72 Thoughts on Teaching Ethics and Judgment to Engineering Students 73 Réflexions sur l’enseignement de l’éthique et du jugement professionnel aux étudiants en génie 74 Can the Principles of Right and Wrong Be Taught? 74 Peut-on enseigner les principes du bien et du mal? 75 Teaching “Public Interest Vocationalism”: Law as a Case Study 76 L’enseignement de « l’approche vocationnelle fondée sur l’intérêt public » : une étude de cas portant sur le droit 76 v Table of Contents | Table des matières Educating Accounting Professionals about Ethics and Judgment 77 La formation des comptables professionnels en matière d’éthique et de jugement 77 Teaching Professional Judgment at KPMG 78 L’enseignement du jugement professionnel à KPMG 78 Professions 79 Profession #1 — Education 81 Honing Professional Judgment in the Development of Ethical Knowl- edge in Teaching: A Challenge for Teacher Education 81 A Discussion of “Honing Professional Judgment in the Development of Ethical Knowledge in Teaching: A Challenge for Teacher Education” by Elizabeth Campbell, PhD, Professor, Ontario Institute for Studies in Education, University of Toronto 98 Profession #2 — Health Care 109 Teaching and Learning Professionalism in Medical School 109 Teaching and Learning Professionalism: Response to Gary Poole’s Paper 115 Profession #3 — Engineering 119 Thoughts on Teaching Ethics and Judgment to Engineering Students 119 Can the Principles of Right and Wrong Be Taught? 127 Profession #4 — Law 135 Teaching “Public Interest Vocationalism”: Law as a Case Study 135 Profession #5 — Accounting 151 Educating Accounting Professionals About Ethics and Judgment 151 Teaching Professional Judgment at KPMG 175 Introduction 3 Introduction Foreword The accounting profession is experiencing a confluence of history with the work to unify the three dominant legacy accounting bodies in Canada. The profession continues to refine the framework for the new single, unified desig- nation and business credential and define the criteria for the qualities required to be recognized as a Chartered Professional Accountant (CPA). With this fresh start, it is a good time to look closely at one of the challenges observed through this process. The challenge is to effectively embed in the fabric of every professional accountant’s decision-making process the essential prin- ciples of ethics and foster their ability to apply professional judgment while balancing this with the task of acquiring the ever-increasing technical knowl- edge. Ethics and professional judgment are key attributes that distinguish professionals from others. CPA Canada partnered with the University of Toronto to create a forum for exploring best practices with respect to teaching the principles of ethics and professional judgment. As the need for these skills is common to all profes- sions, a one-day symposium was organized which included participation of five professions: education, health care, engineering, law and accounting. The symposium was not based on any formal research process. Leading aca- demics from the identified professions were asked to prepare thought papers prior to the symposium. These papers were distributed to industry leaders in related professions for their responses. Some of whom responded in part to the papers and others in part brought their experience in practice to the Symposium and included those ideas in their papers. The objective of the Educating Professionals Symposium was to initiate dis- cussion. That discussion would explore the transformation of the learning environment and shifting environment that professionals practice in and how education could and should change with it. The dialogue that ensued on the 4 Educating Professionals: Ethics and Judgment in a Changing Learning Environment Formation et professions libérales : Déontologie et jugement dans un milieu d’apprentissage en évolution day highlighted similarities, differences and opportunities. It was the beginning of new conversations across the professions. It is hoped that the ideas in the papers included in this publication capture the discussions from that day and illuminate the possibility of new approaches to the challenge. Gordon Beal Vice President, Research, Guidance & Support CPA Canada Acknowledgements The Educating Professionals: Ethics and Judgment in a Changing Learning Environment project is a joint initiative between the Chartered Professional Accountants and University of Toronto. Its objective is to explore possible strategies to effectively refine the approaches to teaching ethics and profes- sional judgment in a changing learning environment. 5 Introduction Symposium Educating Professionals: Ethics and Judgment in a Changing Learning Environment — Toronto, Ontario, March 5, 2014 Academic Symposium Development Team Irene Wiecek Senior Lecturer; Director, CPA/Rotman Centre for Innovation in Accounting Education; Associate Director, Master of Management & Professional Account- ing Program, University of Toronto, Mississauga Karen McCardle Principal, Research, Guidance & Support CPA Canada Gordon Beal Vice President, Research, Guidance & Support CPA Canada Hugh Gunz Professor and Director, Institute for Management & Innovation University of Toronto, Mississauga Jeanette Dias D’Souza Director Operations, Institute for Management & Innovation University of Toronto, Mississauga Carol Rolheiser Professor and Director, Centre for Teaching Support and Innovation University of Toronto Elizabeth Smyth Professor and Vice Dean (Programs), School of Graduate Studies University of Toronto Anna Apuzzo Program Officer, Master of Management & Professional Accounting University of Toronto, Mississauga Suzanne Maunder Research, Guidance & Support CPA Canada 7 Introduction Préface La profession comptable vit un tournant historique à l’heure où les trois grands organismes comptables d’origine du Canada s’unifient et convergent vers un titre professionnel unique. La profession continue à préciser le cadre régissant ce nouveau titre comptable qui constitue une référence en affaires et elle poursuit son travail de définition des qualités requises pour obtenir le titre de comptable professionnel agréé (CPA). Ce nouveau départ offre une excellente occasion de se pencher sur l’un des défis constatés au cours du processus d’unification, soit celui d’intégrer véritablement les principes essentiels de l’éthique au processus décisionnel de tous les comptables professionnels et d’aider ces derniers à développer leur aptitude à exercer uploads/Philosophie/ educating-professionals-ethics-and-judgment-in-a-changing-learning-environment-may2015.pdf