Larry Kalbers 6/27/06
Title: Placing Ethics at the Forefront of Accounting Education
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As holder of the R. Chad Dreier Chair in Accounting with an emphasis on ethics, Lawrence Kalbers teaches students the importance of ethical decision making in accounting and business.
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Last fall, Lawrence Kalbers was selected as the first holder of the R. Chad Dreier Chair in Accounting. His selection was based on his more than 20 years of academic experience, his extensive research, and his professional experience as an auditor and consultant. Kalbers came to LMU from Long Island University, C.W. Post Campus in Brookville, N.Y.
Kalbers has clear objectives he would like to accomplish as chair, which include not only working with undergraduate and graduate students, but with faculty and professionals as well. “My primary objective is to foster the development of each student’s potential to serve the accounting profession and the public interest with the highest ethical values,” Kalbers says. “I also want to contribute to the ethical behavior of the accounting profession and practicing professionals, and to contribute to the academic discussion and literature on ethics, professionalism, corporate governance, and the public interest.”
Since joining LMU, through presentations and serving on panels, Kalbers has talked about accounting ethics, corporate fraud, and corporate governance issues to audiences including alumni, professionals, academics, and potential MBA students. This past spring, he introduced a new course for upper-level accounting students, “Accounting Ethics, Professionalism, and the Public Interest.” Through case studies, readings, discussion, videos, and interaction with practicing professionals, students in the course learn about their responsibilities and obligations as professionals. They are made aware of the stakeholders who are affected by unethical business decisions, and are exposed to concepts of moral reasoning and ethical decision-making. All accounting majors will be required to take the course in the future.
Reflecting on his first year at LMU, Kalbers states, “It is very exciting to be at an institution that truly strives to achieve its mission. My work with our accounting students adds a practical dimension to the strong intellectual and ethical foundations they acquire from the core curriculum and many other activities and opportunities at Loyola Marymount. Our students and society benefit by engaging our students in this deep and broad educational process.”