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PROGRAM DESCRIPTION:   Concern about negative repercussions is reducing confidence in business use of technology and raising risks that its full benefits will not be realized. Taking an ethical approach can help businesses increase confidence that they are ‘doing the right things’ with technology. Ethics translates moral philosophy into practical principles so it can help businesses to focus on the good they can do with technology and avoid potential harms. This Program takes a look into Accounting Ethics in the Digital Age.

 

PROGRAM OBJECTIVES/LEARNING OUTCOMES: Discuss how businesses confidence   increases with use of new technologies and how ethics principles help accountants and policymakers address challenges involving accountability in the digital age.

 

Specific Objectives of the Program

Learning Outcomes per Topic

Topics To Be Discussed 

Understand how businesses build greater confidence in their use of new technologies

Build confidence in technology
  1. Understanding the Problem
  2. The Role of Ethics
  3. The Role of Accountability
  4. Regulatory Support and Intervention

 

Learn how ethics principles apply to new technologies

Appreciate ethics frameworks
  1. Identifying Ethics Principles
  2. Practical Meaning of Key Principles
  3. Ethical Dilemmas, Tensions and Trade-offs
  4. The Risks of Bias and Unfair Outcomes

 

Know the challenges in creating robust accountability for new technologies

Understand Accountability Frameworks

 
  1. Maintain Human Accountability
  2. Explaining and Justifying Decisions
  3. Organizational Accountability, Governance and Oversight
  4. Personal Responsibility and Culture

 

Know what businesses, accountants and policymakers need to do to deliver ethics and accountability in practice

Apply ethics and accountability in technology used

Businesses: 

  1. Identifying Good Practices
  2. Implementation Challenges

Accountants

  1. Updating Professional Ethics
  2. Broader Contribution of the Profession

Policymakers

  1. Establishing Incentives and Regulation
  2. Building Social Norms and Consensus

 

Instructor

Jeff-Mike Smith Sule CIA, FRIAcc, EnP, REB, REA, CPA, MICB

Lecturer

Jeff-Mike Smith Sule is a national speaker specializing in topics such as auditing, accounting, finance, business process management, and organizational transformation. Jeff-Mike began his professional journey as an IT Auditor and later transitioned to Financial Auditor at SGV & Co. During and beyond his tenure at SGV, he held key management roles and served as a faculty member at prestigious educational institutions, including Ateneo de Manila University (ADMU), De La Salle University (DLSU), Mapúa University, Far Eastern University (FEU), Philippine Christian University (PCU), and PUP. Additionally, he contributed as an accreditor for the Association of Local Colleges and Universities. A distinguished scholar, he graduated Magna Cum Laude, from the Polytechnic University of the Philippines (PUP) with a Bachelor of Science in Accountancy. He also ranked 7th place in the October 2010 CPA Licensure Exam and 2nd place in the 2014 Real Estate Appraiser Licensure Exam.