ACC 696 Milestone 2 SNHU Enron Case ENRON CASE STUDYSpecifically, the following critical elements must be addressed: Theoretical Models What ethical mode
ACC 696 Milestone 2 SNHU Enron Case ENRON CASE STUDYSpecifically, the following critical elements must be addressed: Theoretical Models What ethical models were violated in this case? Provide detailed rationale to support your claim. How could ethical models have been used to produce better decisions and outcomes? In other words, compare and contrast ethical models for their potential contributions to better decision-making. External Influences and International Accounting Standards What impact, if any, do regulatory activities have on the ethics of this case? If not applicable to this case, discuss possible overall impacts of regulatory activities for ethical situations in general. What impacts, if any, do international accounting standards have on the ethics of this case? If not applicable to this case, discuss possible overall impacts of international accounting standards for ethical situations in general. What impacts, if any, do emerging technologies have on the ethics of this case? If not applicable to this case, discuss possible overall impacts on ethical situations in general. ACC 696 Milestone Two Guidelines and Rubric
The submission of the second milestone is another opportunity to receive feedback, this time for the third and fourth critical elements of your final project.
Again, use this feedback by incorporating the comments and suggestions into your final draft. For Milestone Two, you will address theoretical models, specifically
how they were violated and how they could have been applied properly.
This assessment will evaluate your mastery with respect to the following course outcomes:
Apply theoretical models of ethical behavior to contemporary accounting issues
Evaluate emerging technologies, regulatory activities, and international accounting standard setting for their impact on the ethical behavior of accounting
professionals
Specifically, the following critical elements must be addressed:
III.
IV.
Theoretical Models
a) What ethical models were violated in this case? Provide detailed rationale to support your claim.
b) How could ethical models have been used to produce better decisions and outcomes? In other words, compare and contrast ethical models for
their potential contributions to better decision-making.
External Influences and International Accounting Standards
a) What impact, if any, do regulatory activities have on the ethics of this case? If not applicable to this case, discuss possible overall impacts of
regulatory activities for ethical situations in general.
b) What impacts, if any, do international accounting standards have on the ethics of this case? If not applicable to this case, discuss possible overall
impacts of international accounting standards for ethical situations in general.
c) What impacts, if any, do emerging technologies have on the ethics of this case? If not applicable to this case, discuss possible overall impacts on
ethical situations in general.
Rubric
Guidelines for Submission: Your paper must be submitted as a four- to six-page Microsoft Word document with double spacing, 12-point Times New Roman font,
one-inch margins, and one to two scholarly sources cited in APA format.
Critical Elements
Exemplary (100%)
Theoretical Models: Meets “Proficient” criteria and
Violated
uses scholarly research in
justification of selected model
Theoretical Models: Meets “Proficient” criteria and
Better Decisions
determines which models would
be the most effective to the
ethics in this case
Influences and
Standards:
Regulatory
Activities
Meets “Proficient” criteria and
relates the impacts of
regulations to the overall ethical
environment
Influences and
Standards:
International
Accounting
Standards
Meets “Proficient” criteria,
including both research and
examples. Evaluates the impact
that international accounting
standards have on the ethical
environment, including the
impact on this case
Proficient (90%)
Applies theoretical models to
the chosen case to determine
which model was violated and
provides justification of claim
Needs Improvement (70%)
Applies theoretical models to
the chosen case to determine
which model was violated, but
does not provide adequate
justification of claim or omits key
models in application to the case
Compares and contrasts
Compares and contrasts
applicable theoretical models for theoretical models for the ways
the ways they could have
they could have contributed to
contributed to better decisions
better decisions, but does not
utilize applicable models, or
discussion is lacking in detail
Evaluates the impact of
Evaluates the impact of
regulatory activities on the
regulatory activities on the
ethics in this case or, if not
ethics of the case or in general,
applicable to this case, the
but omits key relevant
overall impact on ethical
regulatory activities or fails to
situations in general
apply them directly to the case
Evaluates the impact of
Evaluates the impact of
international accounting
international accounting
standards on the ethics in this
standards on the ethics in the
case or explains why
case or explains why
international standards were not international standards were not
considered
considered, but evaluation
misses key impacts, fails to apply
them directly to the case, or
explanation of why international
standards were not considered is
not adequately detailed
Not Evident (0%)
Does not apply theoretical
models to the chosen case
Value
25
Does not compare and contrast
theoretical models for the ways
they could have contributed to
better decisions
17.5
Does not evaluate the impact of
regulatory activities on ethical
situations
17.5
Does not evaluate the impact of
international accounting
standards on the ethics of this
case or explain why international
standards were not considered
17.5
Influences and
Standards:
Emerging
Technologies
Meets “Proficient” criteria and
uses examples to draw
connections between
technology and ethics
Analyzes the impact of emerging
technology on ethical violations
within the case or, or if not
applicable to this case, the
overall impact on ethical
situations in general
Articulation of
Response
Meets “Proficient” criteria and
has excellent syntax and
sentence construction
Submission has no major errors
related to citations, grammar,
spelling, syntax, or organization
Analyzes the impact of emerging
technology on the ethical
violations within the case or the
overall impact on ethical
situations in general, but
analysis misses key impacts or
analysis is lacking in detail
Submission has major errors
related to citations, grammar,
spelling, syntax, or organization
that negatively impact
readability and articulation of
main ideas
Does not analyze the impact of
emerging technology on the
ethical violations
17.5
Submission has critical errors
related to citations, grammar,
spelling, syntax, or organization
that prevent understanding of
ideas
5
Earned Total
100%
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