Funeral Divas Muneerah Warner arrested and the Conference fails! Monica Vernette Gray shares insight! Questions remain!!!

November 13, 2012

Always on the forefront of the funeral industry – Connecting Directors – a leading provider of funeral news was on top of this breaking story that may, as the facts come out, turn into a fraud inquiry…?  Ryan, with Connecting Directors, interviewed via email former Funeral Divas, Inc board member – Monica Vernette Gray about the fiasco regarding the Chicago Conference.  The conversation is reproduced with permission from Connecting Directors.

Hello Ryan. Thanks for reaching out to me. I had a feeling you would.  : )

Man I don’t know where to start.  OK … Tuesday (11/6/2012) the evening before the conference, Muneerah Warner called me from the hotel and stated there was a problem with her credit card…she had no idea what was wrong with her credit card…the hotel needed another credit card…made some remark about needing shelter…

The New York Chapter president of Funeral Divas paid for Ms. Warner’s hotel room for that evening (even though Ms. Warner told her that everything would be paid for) and my credit card was supposed to be used to HOLD (not charge or pay) until Ms. Warner straightened out the issue with her credit card. Without me being present, or my credit card being present, the hotel charged my credit card $1,750.00 for the conference rooms.

STORY #1:  When I arrived at the hotel the following morning (Wednesday, 11/7/2012), Ms. Warner told me that while she was on the airplane en route to the conference, someone went to her bank in Alexandria, VA and withdrew $7,000.00 out of her account. She said the investigation into this was going to take 6 to 8 weeks … and the funds would not be available to her before then. I asked her to call someone to cover the cost of the hotel conference rooms and she said she had nobody to call. She said she only had $71 in her account.

In the meantime, I observed one of the presenters at the computer looking up addresses for local currency exchanges. She wanted to cash the $985.00 check that was presented to her by Ms. Warner. She also contacted the bank that the check was written on…and was told that the account the check was written on was no good. She told Ms. Warner she wanted cash, and Ms. Warner said she would ask ME for half of the money. !!!!!  I drove this presenter to a local currency exchange and after approximately 20 minutes of phone time, the

currency exchange refused to cash the check.

STORY #2:  As I remember this version of events relayed to me by the presenter, Ms. Warner told this presenter that a check had been deposited but had not cleared … and would not clear until Monday (11/12/2012).

Another presenter was also presented with a check by Ms. Warner…and Ms. Warner let her know that funds were not available to cover it.

The first presenter I mentioned above was livid, outraged … the whole gamut.  I told Ms. Warner my displeasure at the ways she handled things. I told her that she took advantage of me and, after the out-of=town folks returned to their respective states, I would have to deal with the embarrassment and fallout of what she came to my hometown to do.  I did not get the impression that Ms. Warner understood the magnitude and seriously of what was going on.  The first presenter and I had yet another discussion about the incredible events, and she called the Rosemont Police Department in Rosemont, IL. The officers instructed the presenters on the proper handling of this situation, and told them they would have to seek relief in civil court.

After I expressed my dilemma to the police officers, they took the matter to the hotel management. I was about to call my bank, but one of the managers demanded that I not call the bank …and they reversed the charges immediately.  They stated that Ms. Warner did not tell them to use my credit card to HOLD the conference rooms, but instructed them to go ahead and charge my credit card. There were no signed contracts with my signature on them with the hotel, and I never agreed to pay the hotel for the conference rooms. (In fact, I had ZERO contact with the hotel during the arrangement of this conference.) This left the $1,750 unpaid and since Ms. Warner did not have the means to pay it, she was arrested.  I believe the charge was “theft of services,” with the hotel being the injured party.

One of the police officers told me that I was too nice to people, too nice to Ms. Warner, and to never do that again.  Lesson learned.

The conference was disrupted and ended. The hotel provided a shuttle bus for the attendees to go to the Rosemont Police Department so they could copy driver’s licenses and collect telephone numbers of the attendees.  The detective told us that they called the bank in question, and there were NO identity theft issues associated with Ms. Warner’s account. Yeah … she lied to me about being the victim of identity theft.

Problems Problems Problems!!!!!

  1. The New York Chapter President was stranded in Chicago and not prepared to pay for any hotel rooms (as Ms. Warner told her this expense would be taken care). She spent the night with one of the presenters. GRACIOUSLY, ASD (one of the corporate sponsors for this conference) paid for a few nights at the hotel for this chapter present.
  2. I believe 17 people registered for the conference. There were national and local corporate sponsors for the conference. WHERE IS THIS MONEY???????????????????????????????????
  3. Why wasn’t the hotel paid in advance for this conference?
  4. Some of the conference registrants were able to contact their credit card companies and get the charges temporarily reversed while investigation takes place.

I do not know the specifics of Ms. Warner’s release or who paid what to get her out of jail.

I do not know what will become of Funeral Divas. I wish Funeral Divas well in future endeavors. As an organization, the premise is sound.  Intentions at one time were honorable.  I do not know what happened or went wrong. I NEVER thought I would witness and experience the events of last week.

I do not know what happened to the monies collected from conference registrations and corporate sponsorships. I believe a complete financial forensic audit of Funeral Divas is appropriate and in order.

Thank you for allowing me an opportunity to share my horrific and humiliating experience.

Monica Vernette Gray

YOUR COMMENTS ARE WELCOME!

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Rich Dad Poor Dad Ethics on the line – Robert T. Kiyosaki files for Bankruptcy. Choices Consequences and an Ethical Challenge!

October 18, 2012

Just a few days ago it was reported that Robert Kiyosaki of “Rich Dad, Poor Dad” fame filed for corporate bankruptcy through Rich Global LLC – one of his many companies.  Rich Global LLC filed for Chapter 7 bankruptcy protection on Aug. 20 in a Wyoming bankruptcy court.  The New York Post reported the following:

Robert Kiyosaki

After a long, lucrative career writing financial self-help books and giving seminars, “Rich Dad Poor Dad” author Robert Kiyosaki has filed for bankruptcy for one of his companies after losing a $24 million court judgment.

Kiyosaki’s Rich Global LLC filed for bankruptcy after being ordered to pay nearly $24 million to the Learning Annex and its founder and chairman, Bill Zanker.

US District Judge Shira A. Scheindlin in April ordered Rich Global to pay up $23,687,957.21 after a jury ruled Kiyosaki must give the Learning Annex a percentage of his profits after using their platform for speaking engagements, including a 2002 gig at Madison Square Garden.

The challenge here, at least for me, is not the bankruptcy filing – rather it’s the ethical implication related to the filing.  The short version is that there was an agreement with the Learning Annex to promote Kiyosaki and his brand for a percentage.  By all accounts they did their part.  The challenge is they claim that Kiyosaki didn’t do his.  In other words he didn’t pay up.  Again the New York Post states:

Zanker told us, “I took Kiyosaki’s brand and made it bigger. The deal was I would get a percentage, and he reneged. We had a signed letter of intent. The Learning Annex is the greatest promoter. We put his ‘Rich Dad’ brand on a stage. We truly prepared him for great fame and riches. But when it was time for him to pay up, he said ‘no.’ ” This has taken years in court. I won even more money than I asked for from the jury, then he declared corporate bankruptcy. Oprah believed in him, and Will Smith believed in him, but he didn’t keep his promise to us.”

Mike Sullivan, CEO of Kiyosaki’s Rich Dad Co., told us that Kiyosaki, said to be worth $80 million, was still doing very well thanks to investments in other companies: “The dealings we had with Learning Annex were with a company that hasn’t been in business for a number of years . . . I am not surprised Learning Annex is upset and angry, the money doesn’t exist in that company, and we can’t bring money out of the group.

The core question – If a jury in a court of law says that you failed to honor your contract with a service provider and they establish an award as punishment, compensation, or justice for the failure that they found existed, is it ethical to use the legal system to avoid the consequence?

“Robert and [wife] Kim are not paying out of personal assets. We have a few million dollars in this company, but not 16 or 20. I can’t do anything about a $20 million judgment . . . We got hit for what we think is a completely outlandish figure.”

Reportedly work some $80 million, it would seem that Kiyosaki’s ethical limit is defined by money.  But is that right?  Certainly many would argue that the legal system is designed to protect one from unfair or unjust circumstances much like what I suspect Kiyosaki feels he received.  Yet, others would argue that justice was served at the hand of the jury and that Kiyosaki has an ethical moral obligation to honor the award and pay up.

But what if we take this to a higher plain.  Is it possible that short of paying up based on the idea that it is moral, ethical and founded in integrity, that failure to do so will create the desired outcome anyway?  Is it possible that when one violates, what to some is simple ethics, that reality is karma takes over and delivers the outcome or consequence anyway?

It is not up to me to judge – rather I am interested in the ethical questions and what you think.  YOUR COMMENTS ARE WELCOME!

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Bottom Line or Business Ethics – Which is more Important? Judith Samuelson’s article discusses – Chuck Gallagher Business Ethics Speaker comments…

July 21, 2012

There have been a flurry of articles lately about what and how business schools teach business ethics.  The most recent, an article written by Judith Samuelson on the HUFF Post Business section states the following:  “Research conducted by the Aspen Institute suggests that ethics IS taught in business schools, and, increasingly, with an eye to making it stick by embedding it in orientation programs, “learning journeys,” core course work and hands-on experience.”

It is in the first part of her article that I take exception.  As a business ethics speaker and author I see first hand what seems to be the norm for business ethics offerings in b-schools and it’s pathetic – at least that’s my opinion.  Samuelson goes on to say, “Business ethics goes by many names and the vast majority of schools in the Institute’s ranking of business schools require ethics or something that goes by the name of “social responsibility,” “social enterprise,” “social impact” or “leadership and values.””

REALLY?  Social responsibility?  Social enterprise?  Leadership and values?  Come on…you can call it what you want, but if you don’t teach beyond the theory of what is socially acceptable or how leadership intersects moral norms, you effectively have little more than just fluff!  Theoretical fluff…I would call it and that has little impact in the real world when faced with split second decisions that have an impact far beyond the moment.

One clue comes from the inside. Luigi Zingales, a titan of the academy of finance who teaches at the University of Chicago, argues that business education across the disciplines needs to move from a stance of “values neutrality” to one where students are exposed to the moral decisions that permeate the core of business. Zingales suggests we deliver “ethics” in accounting and finance rather than a course labeled Ethics, which is bound to turn off motivated students looking to get ahead.

Interesting paragraph by Samuelson.  Intriguing that Zingales wants to hide ethics in some other course because it turns off motivated students who want to get ahead.  I have an alternate suggestion…  Educate students with the course – “How to avoid an orange jumpsuit and handcuffs” – in other words make ethics real and alive.  What do the professors know about the real world of federal prison, how one turns to the dark side and what happens when that happens.  Pardon the bluntness, but perhaps students should be scared sh*tless and know the real world implications of their (sometimes misguided) desire to get ahead.

Samuelson shares: To the contrary — research also suggests that the big take away from b-school is the same one that permeates board rooms. Ethics are important, but earnings-per-share is the guiding principle. Remember the ethics handbook distributed to each employee at Enron? The more compelling and well compensated message went something like this: We exist to make money. “Profits,” aka “shareholder value,” is the most important metric. We all benefit when the stock price goes up — and employees who make it happen will receive the most. Damn the torpedoes; full speed ahead. EPS is the main meal. “Ethics” is desert.

Samuelson’s article approaches the education of business ethics in a focuses thought provoking way.  Nice article.  I, on the other hand, would love to share a good dose of reality into the minds of the students helping them connect the dots between choices and consequences.  Perhaps a semester of real world example where the students choose among a set of choices giving them an opportunity to see which one’s result in career destruction and arrest would have far more impact.  Maybe we should call it:  Career Destruction and Prison – the Ethics Course YOU Won’t Forget!

What do you think Judith?

Photo by Clay Bennett – see claybennett.com


Business Ethics education – moving beyond what’s illegal…how about focusing on choices and consequences!

July 19, 2012

For the past several days I’ve been noticing a series of articles about Business Ethics education and what should be taught.  Today I see Felix Salmon’s article: Business ethics need to move beyond what’s illegal where he says we should be more worried about unethical behavior in general rather than just teaching how to avoid criminal behavior.  I agree.  However, I would challenge Salmon in his belief that Business Ethics education even teaches about unethical criminal behavior.  From my experience speaking to a number of business schools as a business ethics speaker, I have found in polling students that the level of education related to business ethics centers around ethical theories rather than practical real life application – whether criminal or not.

Salmon shares the following: There are interesting ethical debates to be had as to where to draw the line: for instance, all those “free offers” which require you to hand over your credit-card details and then bill you regularly unless you cancel. They prey on cognitive limitations, I’d say, and are less ethical than companies which don’t do that. Should business-school professors tell their students that they should avoid implementing such schemes? I don’t know. But I do think that acting ethically, even if such actions are legal and don’t maximize profits, is something that many more business-school students should be encouraged to consider.

I find it interesting that Salmon’s example implies a certain judgment regarding the rightness or wrongness of certain actions.  For example, if I ask a group of people is it ethical to kill someone, the majority would say a resounding NO.  But, if your child were being attacked and in imminent life threatening danger, would it then be ethical to kill the perpetrator – I find the answer becomes a resounding YES.  So…ethics are based on the rightness or wrongness is certain situations.  Back to Salmon’s example.  Is it ethical to offer your free credit report with hidden language that you’ll be updated monthly automatically with a charge to your credit card?  Salmon seems to judge NO.  I say it is a function of the business you’re in.  If that is your business model and that of your competitor, then it would be challenging to find a lack of ethics in a model that works.  Sure…there are those who think such a model should be banned, but until it is…it is legal and ethical.  No different than selling spirits or cigarettes.  Both are bad for you and thereby potentially unethical to sell, but unethical – NO!

However, at the risk of getting off track from Salmon’s fine article…it would seem that the point of teaching more than just legal and illegal makes sense.  The question for me is – are we teaching legal and illegal and exposing the choices made have consequences that follow?  I don’t think so…at least not nearly enough.  Theories are fine, but practical application teaching is far more effective in my opinion.  For example, I was consulting with a fellow just a week ago who was convicted of conspiracy.  Here’s the simple truth, if a company (or people within the company) conduct unethical illegal acts and you don’t report it then you may be found guilty of conspiracy.  Seems to me to be more of a deterrent to unethical behavior if folks know the dire consequences that follow unethical and illegal behavior.

What are your thoughts?


Business Ethics as a Core Course in Business Schools? What a novel idea…or do you prefer an Orange Jumpsuit and Handcuffs?

July 18, 2012

What a novel idea is right…  It seems that what is OBVIOUS sometimes is missed by the masses.  Honesty, integrity, and ethics are – or should be – the core foundation for which we operate in life.  Yet, as Luigi Zingales points out in his article: “Business School should count ethics as a core course” it appears that all to often those who are at the top of the business food chain seem to forget the core of business fundamentals.

Zingales, in his article, states: “Recent scandals at Barclays, JPMorgan Chase, Goldman Sachs and other banks might give the impression that the financial sector has some serious morality problems. Unfortunately, it’s worse than that: We are dealing with a drop in ethical standards throughout the business world, and our graduate schools are partly to blame.”

The problem – at one level – is academics seem to be more concerned with theory than practical application.  Again, Zingales shares the following:

Most business schools do offer ethics classes. Yet these classes are generally divided into two categories. Some simply illustrate ethical dilemmas without taking a position on how people are expected to act. It is as if students were presented with the pros and cons of racial segregation, leaving them to decide which side they wanted to take.

Others hide behind the concept of corporate social responsibility, suggesting that social obligations rest on firms, not on individuals. I say “hide” because a firm is nothing but an organized group of individuals. So before we talk about corporate social responsibility, we need to talk about individual social responsibility. If we do not recognize the latter, we cannot talk about the former.

I agree!  Ethics theory – while valuable – doesn’t go far enough to teach those who will face practical application what to do and when to do it when faced with pressure and temptation.  Theories are wonderful, but how many of us think about theory when faced with real life challenges in real time.

As a business ethics speaker, I was set up as the keynote speaker at a university in Canada.  My background was hidden from the faculty as the Dean of the Business School…wanted my presentation to impact both the student attendees as well as the faculty guests.  To that end, as we prepared to share dinner together before the presentation, one of the professors asked me a simple question – “What theory of ethics do you follow?”

That question caught me a bit off guard as my mind raced to formulate an appropriate answer.  Then it hit me…  The answer just flowed from my mouth – “The theory that keeps you out of federal prison!”

“Oh” responded the professor, and quickly he found company somewhere else.  Discomfort created by my response is just what needs to take place when teaching ethics.  We, all too often, make ethics some luke warm course to fill a curriculum and fail to teach the real world application of what happens when ethics fail.  Zingales says:

The way to teach these ethics is not to set up a separate class in which a typically low-ranking professor preaches to students who would rather be somewhere else. This approach, common at business schools, serves only to perpetuate the idea that ethics are only for those students who aren’t smart enough to avoid getting caught.

Rather, ethics should become an integral part of the so-called core classes – such as accounting, corporate finance, macroeconomics and microeconomics – that tend to be taught by the most respected professors. These teachers should make their students aware of the reputational (and often legal) costs of violating ethical norms in real business settings, as well as the broader social downsides of acting solely in one’s individual best interest.

So here’s the deal…if your business school isn’t committed to teaching practical ethics then you can’t expect graduates to apply ethics in practical day-to-day applications.  What is practical ethics – perhaps it’s ethics applied in such a manner that it keeps you out of an orange jumpsuit and handcuffs.

Your comments are welcome


BUSINESS ETHICS: From a Corporate Secretary’s perspective! An interesting new book by Nan DeMars

August 18, 2011

FEATURED IN CANADIAN BUSINESS – NEW BOOK NEWS RELEASE reprinted from CANADIAN BUSINESS

One December day in 2008, Eleanor Squillari’s boss was arrested for securities fraud. The next day, the secretary arrived at her office to find it a scene of utter chaos: phones ringing, faxes spewing paper, FBI agents strutting around and a couple of dozen red-faced investors in the lobby demanding blood, or at least an explanation.

Squillari didn’t know what to tell the clients of the man for whom she’d worked for 25 years. She also didn’t know if she’d been unintentionally complicit. Even if she’d never once felt that something might have been amiss, in clients’ eyes she was at least guilty by association. So the following year, when the secretary decided to go public in a Vanity Fair article with her account of a quarter-century spent working for Bernie Madoff, it was hard to begrudge her a voice. As one G-man told her, “You need to take care of yourself, because nobody else will.”

No doubt Nan DeMars feels some empathy for Squillari. DeMars spent 20 years as a corporate secretary in Minnesota, and through her leadership role with the International Association of Administrative Professionals, she was responsible for authoring her profession’s first ever code of ethics. Now president of her own consulting firm, DeMars has become a popular media expert on the subject of ethics in the workplace. In You’ve Got to Be Kidding: How to Keep Your Job without Losing Your Integrity (Wiley), DeMars offers a comprehensive guide to navigating the ethical traps found in every workplace.

Of course, the subject of business ethics now sees much more attention than it once did (not least from Saint Mary’s prof Chris MacDonald, whose thoughtful blog on business ethics is published on canadianbusiness.com). DeMars observes that in the U.S. alone more than 300 colleges and universities now offer ethics curricula, whereas a decade ago it was fewer than 10. She recognizes that, unlike her first book on this topic in 1998, this one arrives in “a ‘we get it’ climate.” But however widely businesses have adopted codes of ethics to govern behaviour in the workplace, the ideal “ethical office” that DeMars describes isn’t attainable through the enforcement of rules. Not only is it impossible to anticipate in such a code every possible variable or potential dilemma, but always “it is possible to satisfy the letter of the law while still committing an act that most reasonable people would consider unethical or immoral.” Even if accepting a gift from a potential client isn’t explicitly proscribed, does that make it right?

Before this starts to sound like the annual lecture from management—perhaps you’re one of those corporate employees forced to sleepwalk through an intranet quiz once in a while to prove to your higher-ups that you’re familiar with the company’s code of conduct—consider DeMars’s argument for the value of the ethical office from a personal standpoint: “In order to live happily and at peace with ourselves, we have to live in ways that are congruent with our morals,” she argues. (Morals, as DeMars defines them, are the principles of a person’s character, while ethics is a system of moral values, the set of rules or expectations publicly accepted by a group.) “For us to work happily and productively, we need to share common ethical standards with our coworkers,” she writes. If the ethics in your office are at odds with your personal values, it invariably makes you unhappy. “And the larger the gap, the greater your level of stress.” That’s why the onus for ethical behaviour lies so firmly with each employee. A code of conduct is just ink on paper; it’s how the group brings it to life that ultimately matters.

So what to do about it? The bulk of You’ve Got to Be Kidding is a subject-by-subject manual for dealing with the most common office dilemmas. There are chapters on workplace gossip, on the vagaries of loyalty, on expense accounts, whistleblowing, vendor relationships and even pornography. But as DeMars says, a written set of rules will never anticipate every situation—and not every ethical quandary will offer choices in black and white. So the most valuable tool DeMars provides is what she calls an “Ethical Priority Compass.”

The tool’s goal is to provide “a hierarchical approach to resolving ethical dilemmas,” and it’s an incredibly simple one: First, take care of yourself. In every situation that arises, DeMars writes, “you must protect your professional reputation and your financial security—and do so in a way that is aligned with your personal morals and values.” Second, take care of your company and its customers. Worry about your supervisors last.

It’s the relationship with our supervisors that often leads us onto the most treacherous terrain, and DeMars devotes plenty of words to the subject. By her reckoning, your boss is the first person you should go to if confronted with an ethical dilemma—even if your boss is the source of the problem. You should be careful not to “immediately leap to the conclusion that he or she is the enemy.” It’s always worth making the effort to preserve that relationship, even if you’re uncomfortable with some of the person’s behaviour. Despite its unequal power dynamic, the relationship, DeMars argues, can be more elastic than is apparent, and she offers a 20-step method to ethically manage up. “You have more power than you think you do to affect your boss’s ethical (or unethical) decisions,” she says.

Those decisions may draw you in actively—“Do me a favour and shred everything in that cabinet, would you?”—or passively, in the expectation that you’ll turn a blind eye if you see something amiss. DeMars’s ethical priority compass will help you audit your decisions about how to respond to situations that seem ethically questionable, whether with a co-worker or a manager. If your boss is a Madoff—or just misguided—no code of conduct will steer you right except your own.


Featured New Book, “Accounting Ethics… and the Near Collapse of the World’s Financial System,” – a Business Ethics book that is worth a read!

August 17, 2011

This new book manifests the importance of accounting ethics by looking at the role that some ethical failures played in recent scandals, particularly AIG’s role in bringing the world’s financial system to the brink of collapse. After establishing the vital importance of ethical accounting, the book goes on to give a thorough analysis of what ethical behavior means for accountants and shows them what can be done to embody that ideal.

Quote startPakaluk and Cheffers… have tackled every major ethics issue currently facing the accounting profession.Quote end

Sutton, Mass. (PRWEB) August 17, 2011

The fruit of a collaboration between a Harvard PhD and ethics specialist (Pakaluk) and a Harvard MBA and forensic accountant (Cheffers), “Accounting Ethics” is an entirely new treatment of the subject that reads like a detective story while imparting a deep understanding of professional ethics for accountants.

The book’s treatment of the role of accounting ethics failures in the financial crisis connects the dots between AIG’s first massive accounting ethics failures, dating back over 20 years, and AIG’s more recent accounting irregularities that—as Ben Bernanke and Timothy Geithner have stated—nearly brought the world’s financial system to its knees.

Pakaluk and Cheffers also examine accounting ethics issues associated with Enron, Worldcom, Lehman Brothers and more, paying particular attention to clashes between rules and principles, conflicting interests and the challenges facing corporate accountants, Big Four auditors (Ernst & Young, KPMG, PWC and Deloitte), the FASB, AICPA, and related regulatory bodies.

While not a “gotcha” book designed to point fingers, Pakaluk and Cheffers, in their third book on accounting ethics, have tackled every major ethics issue currently facing the accounting profession, including well established traditions such as independence, codifications of conduct, professional foundations and whether or not accounting ethics can be taught. The authors support their insistence on the importance of accounting ethics using historical, philosophical, and sociological research.

This book’s attractive presentation of deep philosophical thought– that will enlighten even the most experienced accountant—using a fast moving who-dun-it style, will keep practicing professionals and students alike glued to the pages.

“If you never could have imagined a textbook in accounting that through large sections reads like a detective novel, well, one has been created, courtesy of the once unimaginable professional and ethical breakdowns in a slew of major companies: Enron, AIG, and others. … The clear expositions and well-argued principles set forth in this suspenseful book give intellectual grounding to a profession that utterly relies on courageous honesty and integrity, as exemplified in this book’s opening pages. That is what accounting brings to the market, and without it the practice is empty of value.”

—Michael Novak, Ambassador, Templeton Prize winner and author of The Spirit of Democratic Capitalism

“If you are familiar with Understanding Accounting Ethics, either the second edition or the original, also written by Pakaluk and Cheffers, you will immediately see the same passion for ethics evident in their latest book. Smart accountants will make it an essential part of their personal ‘business bookshelf,’ while the smartest accountants will actually take it off the shelf and read its chapters periodically.”

—Jonathan Hamilton, Accounting News Report

About the Authors:

Michael Pakaluk, Ph.D., is a professor of philosophy and currently is the Chairman of the philosophy department at Ave Maria University in Naples, Florida. He has written extensively on ancient ethics and morality. Dr. Pakaluk’s expertise in accounting ethics, in conjunction with his position as Senior Research Analyst and Public Policy Consultant with the Ives Group, Inc., led to an invitation to present a seminar on accounting professionalism and IFRS convergence for the Financial Accounting Standards Board (FASB) in 2009.

Mark Cheffers, C.P.A., A.B.V., is the Founder and CEO of Ives Group, Inc., an independent research provider focused on developing web based due diligence and market intelligence tools. Its subscribers include many of the most prestigious professional service firms, educational institutions and regulatory bodies in the world. A former PWC auditor, forensic accountant and ligation consultant, Cheffers has delivered numerous seminars and written extensively on accounting malpractice, ethics, and financial reporting matters.

Product Information:

Accounting Ethics…And the Near Collapse of the World’s Financial System
By: Michael Pakaluk and Mark Cheffers
ISBN: 9780976528036, 424 pages, $75.00

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