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University Students’ Cheating Themselves

Academic Dishonesty in a University Ethics Course

Questions 1 - 16 for Discussion

Prepared by

Theresa Bradley KSU ACCT 6021 Professional Judgment Summer 2015

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Table of Contents

Introduction………………………………………………………………..2-3

Discussion of Academic Dishonesty……………………………..4-5

Discussion Questions 1 – 16…………………………………………6-12

Conclusion – Six Pillars of Ethics.…………………………………13-14

Exhibit A - Ethical Theories Explained………………………… 15

References…………………………………………………………………..16

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Introduction – University Academic Dishonesty

Are university students cheating themselves?

In today’s hyper-competitive global job market persons of every age are returning to a

university to improve their chances of securing a job. Many university students believe that

their chance of financial success in life equates with holding a university degree, particularly

those degrees issued by a University Department of Business or Information Technology.

Some university students will resort to any means and methods, including buying university

textbook Solutions Manuals, Test Bank for Quizzes and Exams, Pre-Written Term Papers, and

actively engage in Googling course topics that results in copy of the thoughts of others’ work

then pasted into a course paper “as if” they had performed the work as their own. At times,

students will provide credit to the source, but frequently this reference procedure is ignored.

Thus, university students actively engage in plagiarism of the work of others in an attempt to

earn passing grades with the sole purpose to earn the degree — all while disregarding the fact

that cheating and plagiarism violates university academic policies and the fact that the student

is actually cheating him/herself. These students are oblivious or indifferent to the concept of

academic integrity, performing their own work, using their own brains and thought process,

and giving credit to the work of others

Their goal is not self-education or self-learning or acquiring skills and knowledge. Their sole

goal and purpose is to ensure a “respectable” overall GPA of 3.5 to 4.0 and delivery of a degree

at graduation. These students truly believe that it is only that GPA and a piece of paper, degree

or diploma, that serves as their entre’ to the business world and acceptance by the Human

Resources Departments of federal, state, private industry and non-profits, and the honorium of

status as “employee with a title and a salary.”

It is incumbent upon universities, Deans and Provosts of Academic Affairs, Professors and

Fellow Classmates that communities of academic dishonesty, i.e., cheating and plagiarism, do

not surface and grow like a pandemic virus as it deteriorates the very meaning of an

educational institution of higher learning. And, like a virus, it can and will destroy the organism.

A culture of dishonesty will infect and destroy the “life” of a university, a college and a

department, the professors and fellow students as it destroys the very “life-blood” of the

meaning of learning, pedagogy, discovery, creativity, research, and growth of the human mind

that is exemplified in a community of teachers and students. If a person cheats a university,

they cheat themselves, their future employer, their family, community, and their nation.

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Discussion of Academic Dishonesty

Why do students engage in conduct they themselves think is wrong?

Gresham Sykes and David Matza defined five ways that students “neutralize or deny” the

deviant behavior of cheating and plagiarism at an institution of higher learning to which they

are paying tuition to learn new knowledge, new critical thinking and analytical skills (Sykes, G.

and Matza, D., 1957). “Neutralization” is a thought process where one says to oneself: “Yes,

this behavior is wrong and society is justified in making rules to disallow it. BUT special

circumstances make it OK for me to ignore this rule.” The special circumstance for cheaters is

that they place the highest priority of the GPA and Degree before using their own brain to learn

new thoughts, new skills, new analytical processes, new creativity of their own thoughts, their

own research, their own work, for their own education. “Denial” is a psychiatric term of the

cognitive process of the human brain wherein an unconscious defense mechanism is used to

allay anxiety by denying the existence of important conflicts, troublesome impulses, events,

actions or illness. [Synonym: negation] (Medical Dictionary, 2015).

Five Methods University Students Use to Neutralize or Deny Academic Dishonesty:

Denial of injury [No one was hurt by their dishonesty] Denial of the victim [Blaming the teacher for their behavior] Appeal to higher loyalties [Need to please one’s families or peer pressure] Denial of responsibility [The circumstance required it. Everybody does it] Condemnation of the condemners [It’s the system. I need high GPA and degree to get a

job]

In their study of academic dishonesty and university students’ plagiarism, Sykes and Matza

conclude: "What is needed, we believe, is a larger, more integrative vision of community in

higher education...a place where individuals accept their obligations to the group and where

well-defined governance procedures guide behavior for the common good."(Sykes & Matza,

1957).

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These researchers suggest that universities use several specific strategies to create a

community with greater academic integrity:

Have a clear academic policy on plagiarism and cheating. Make sure the policy is reviewed and discussed with students. Enforce its provisions.

Now, let us address Academic Dishonesty related Questions 1 – 16 that are directed at these suggested strategies. See Page 6.

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Questions 1 – 16

Question 1: How is plagiarism defined in the dictionary and in various style manuals: e.g., the

American Psychological Association (APA) Style Manual, the Chicago Style Manual,

the MLA Style Manual, etc.?

Regardless of the source, plagiarism is generally defined as:

Question 2: (a) Does your school have an official policy on academic honesty? (b) Does it

include a definition of “plagiarism” and “cheating”? (b) Does your school provide an

introductory course, seminar, and/or orientation that includes training on academic honesty,

plagiarism, and/or cheating?

(a)Yes. Visit: http://www.spsu.edu/undergradcatalog20112012/academic-regulations-and-administrative-procedures.htm

(b) Yes. Visit: https://www.spsu.edu/orientation/academicstandards.pdf

“Offenses Against Academic Honesty (Johnson & Wales, 2015)

Plagiarism is the passing off as your own the words or ideas of others. Avoid plagiarism

by providing a citation every time you use the words or ideas of someone else. If you

use an exact quotation, surround it with quotation marks.

Fabrication and falsification include inventing experimental data or changing

experimental data so that they tend to support your thesis, inventing references, or

falsely attributing statements to others.

“To plagiarize means to use reference sources without providing

correct acknowledgements. Plagiarism is a form of academic

dishonesty because when you plagiarize, you are using ideas or

words created by another person and — because a citation has not

been provided to your reader — you are not giving proper credit for

the work done by the other person. Thus you are claiming that the

words or ideas are your own. In essence, you are stealing from the

original writer.” (Johnson & Wales University, 2015)

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Reference padding is the act of listing references you haven’t actually read, either to

meet a minimum imposed by the professor or to make it look like you did more work

than you actually did.

Cheating is giving or receiving unauthorized help on academic work, or obtaining,

unauthorized access to examinations or other academic material. Here at Southern

Polytechnic, giving unauthorized help is considered as serious an offense as receiving it.

Other academic misconduct includes destruction, mutilation, or theft of resources such

as library books or laboratory equipment, alteration or falsification of records, acts that

undermine or interfere with the free exchange of ideas, and acts that interfere with the

impartial evaluation of students’ academic progress. “(SPSU, 2015).

(c) Student’s Introduction to Academic Honesty and Academic Dishonesty as defined above are

provided to all entry students at undergraduate or graduate level in “Student Orientation” to

the university, which is required of all students entering into SPSU or any USG institution.

Question 3: Does the syllabus for your course state the professor’s policy regarding

plagiarism? Yes. If so, what is his/her policy?

University System of GA Institutions and Dr. Donald Ariail, DBA, CPA ACCT 6021 Note to

Students in Ethics Class with Emphasis!

Academic Honesty: “A faculty member reserves the right to remove any student from his or her course if the student’s behavior is of a disruptive nature or if there is evidence of academic dishonesty.” (SPSU Catalog) Incidents of academic dishonesty may result in a grade penalty of minimum of a zero being received on the assignment or removal from the course with an assigned grade of “F”. Academic dishonesty includes but is not limited to giving or receiving unauthorized assistance with an assignment, quiz or exam. Unauthorized assistance includes goggling quiz or exam questions and (unless differently specified) the completing of assessments or assignments with group input. DO YOUR OWN WORK!

I have observed the results of students being caught cheating. It alters many things: a person’s self-perception, others perception of one’s character and ethics, a person’s reputation, and relationships that one values with the instructor, fellow students, and other faculty. Do not become involved in actions of academic dishonesty - it is not worth it. Instead, study effectively, submit assignments and exams on time, ask for help in a timely and approved manner. CHEATING WILL NOT BE TOLLERATED! AGAIN, DO YOUR OWN WORK!

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Question 4: What are your state board of accountancy’s requirements regarding ethics for

taking the CPA exam, being issued a CPA license, and continuing licensure?

The Georgia Legislature has passed the Official Code of Georgia Statutes. OCGA Title 43 addresses all Professional Licenses issued by the Secretary of State of GA and regulated by each license’s Professional License Board. I Suggest the reader refer to Lexis-Nexis OCGA Title 43 Chapter 3 Professional License Certified Public Accountant.

The primary statutory authority granted to the CPA License Board regarding violations of OCGA Chapter 3 Professional License Certified Public Accountant CPA are addressed in certain sections [see below] that allow the CPA Board to receive Complaints with demands for hearing from the public or any state or federal regulatory or judicial authority or the Georgia CPA associations of CPA’s if ethical violations or other unprofessional and/or illegal conduct is alleged by a CPA who holds the license. State of GA Legislature has provided the authority under OCGA to the CPA License Board to convene an adjudicative hearing with witnesses and documentary evidence presented in a hearing before the CPA License Board, including assistance of GA Attorney General in adjudicative matters. The Board has been granted the authority to revoke, suspend, or refusal to renew a CPA License for just cause, as set forth in certain sections of Chapter 3:

§ 43-3-9. Requirements for certificate of certified public accountant

§ 43-3-10. Examinations for certified public accountants

§ 43-3-11. Certificate holder as "certified public accountant" or "public accountant"

§ 43-3-12. Reciprocity for certified public accountants

§ 43-3-13. Individuals holding certified public accountant certificates, live permits, or licenses…

§ 43-3-14. Application for certification by nonresidents

§ 43-3-15. Registration as foreign accountant

§ 43-3-16. Licensure requirements for firms practicing public accountancy

§ 43-3-17. Renewal of firm license

§ 43-3-18. Issuance of license to practice accountancy; substantial equivalency…

§ 43-3-19. Continuing professional education requirements

§ 43-3-20. Investigations; admissibility of records; filing of complaint; immunity; hearing

§ 43-3-21. Revocation, suspension, or refusal to renew license; immunity

§ 43-3-22. Revocation, suspension, or refusal to renew firm license

§ 43-3-23. Adjudicative hearings before board

§ 43-3-24. Sanctions

§ 43-3-25. Civil penalty

§ 43-3-25.1. Confidentiality of applicant information

§ 43-3-26. Authority of executive director to provide information regarding past or pending

investigation of applicant

§ 43-3-27. Notification of conviction; time limit; suspension

§ 43-3-28. Reinstatement of certification or registration; modification of suspension of license…...

§ 43-3-29. Ownership of accountants' working papers; confidentiality of communications to

accountants; peer review ...

§ 43-3-28. Reinstatement of certification or registration; modification of suspension of license ...

§ 43-3-29.1. Sanctions

§ 43-3-30. Injunctions; assistance of Attorney General; evidentiary matters

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Question 5: What should be the consequences of this student’s cheating in an accounting

ethics class? Why?

Incidents of academic dishonesty may result in a grade penalty of minimum of a zero being received on the assignment or removal from the course with an assigned grade of “F”. Academic dishonesty includes but is not limited to giving or receiving unauthorized assistance with an assignment, quiz or exam. Unauthorized assistance includes googling quiz or exam questions and (unless differently specified) the completing of assessments or assignments with group input. Cheating should be at the highest level of consequence for a student, which is removal from the course, grade of F and hearing before the Professor, Chair and Dean to determine if the student should be removed from the university for an agreed upon period of time and a permanent record of the “cheating” remain on the student’s academic record. Third time reflects a major and inherent personality trait that likely will not change, i.e. a sociopath or psychopath.

Question 6: Is cheating in an ethics class more egregious than cheating in another class?

Should there be relative punishment (i.e., more severe)? Why or why not?

Cheating in any college or university course is cheating. The punishment should be the same. Just because it is an “Ethics” course does not make cheating any worse or make cheating any better in another course. Thus, Moral Relativism is not applicable.

Question 7: Should a student’s permanent transcript in some way indicate (perhaps with a

Grade of XF indicating student failed due to academic dishonesty) that the student cheated in

college? Should future employers have access to this information? Why or why not?

A permanent record of “F” should be put on a student’s official transcript for the first cheating offense If the cheating offense occurs a second time then XF is appropriate, if a third time the student should be permanently removed from the university with “permanent academic and non-academic exclusion” on student’s official transcript, nothing more or less.

Question 8: Should the state board of accountancy bar applicants who cheated in college

from taking the CPA exam? Please explain.

The State Board of Accounting receives its authority under legislative power by statute passed by State elected representatives. The Board’s authority is enacted state legislation. Including “cheating” into State Legislation ultimately denies one the right to a professional license [CPA] would violate the United States Constitution 14th Amendment Right that addresses citizenship rights and equal protection of the laws. Combining a “university cheating offense” into legislation associated with the Accounting Board, i.e., making it statutory law, would be inappropriate and an abuse of power and authority issued to a professional license board. An incidence of cheating is a student-university matter that should stay at the university. The “cheatings” hearings are not adjudicated before a Court of law with a full hearing before a duly elected or appointed judge with the US Constitutional Right to trial by Court or right to trial by jury in major matters that impact one’s entire professional life. The State Board has the right to deny a CPA license to an applicant who has been convicted of a felony adjudicated by a Court of law. These are protection to citizens of the United States under the United States Constitution.

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Question 9: Do you think that cheating in college is indicative of future unethical behavior

by a CPA? Please explain.

No. There are many students at a University under severe pressure socially, financially strapped, overworked by working one or more jobs, and many different situations that may result in University conduct that is not truly reflective of the person or their personality or indicative of future behavior. If there is a correlation, then it would likely be minimal or statistically insignificant.

Further, most college/university students are between the ages of 18-22. Developmentally, the human brain in males is not fully developed until age 26, for females it is age 24. A university is an extension of high school, a learning experience for youths whose brain and use of good judgment has not fully matured

Question 10: Should Professor Blanchard report the student’s ethical violation to the

Department Chair of the Accounting Department and/or the Dean of the College of

Business?

Why or why not? Yes. Professor has an absolute duty and obligation to comply with the University and the University System policy for a student’s ethical violations. If the policy states report it to the Dept. Chair or Dean of the College, then the Professor must do so. For a professor to not follow the policy is a different kind of “cheating” he/she would be “cheating” his University, the employer of honest services. In legal parlance it is referred to as “public servant honest services fraud.”

Question 11: Regarding Ethical Relativism: If there is a culture of cheating and academic

dishonesty in the class or at the school or university should the student feel it is acceptable and appropriate to cheat too since "When in Rome, do as the Romans" and thus cheat?

If a student is enrolled and paying tuition at a school or university where cheating is acceptable and appropriate to cheat, then he/she should immediately withdraw from the university/college and report the matter to the Office of the Governor and the Attorney General of the State asking them to open an investigation and to remove those in authority, Administrative Staff or Faculty that aid and abet cheating. Thus, Ethical Relativism [See Exhibit A herein] is not applicable in this instance. The “big picture” is that the social norm of cheating at ANY university is inappropriate at any time or for any reason.

Question 12: Regarding Ethical Egoism: If "everyone is cheating" and there are few if any

negative consequences from the faculty or school administration, why shouldn't the student cheat and advance his or her self-interest since the student will be at a competitive disadvantage by not cheating?

If everyone is cheating, then for a student to do likewise is tantamount to following lemmings off a cliff to their doom. Individuals must use good judgment to protect themselves from harm regardless of the social setting of peer pressures. Thus, Ethical Egoism [See Exhibit A herein] is not applicable as the social norm of cheating is not in one’s self-interest in an institution of higher education.

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Question 13: Regarding Utilitarianism. Even if students are cheating and "getting away

with it" would the long-term harm to the school, university, and their stakeholders (including society) outweigh any short-term benefit that the student could derive from cheating?

Cheating never pays in the short run or the long run or the very, very, very long run in any setting, at any time, for any society. There is no short or long term benefit of cheating for any person, any group of persons, and any society on planet earth or the universe. One must use one’s own brain for its perception of the world and how one cognitively processes reality. Cheating is using someone else’s brain, passing of their thoughts and ideas “as if” it were one’s own. That brain process and procedure simply does not work in the short or long run. Thus, the concept of Utilitarianism [See Exhibit A herein] is not applicable as the “end [degree] does not justify the means [cheating to get degree] as there is no short or long term benefit for cheating in any setting.

Question 14: Regarding Machiavellian Ethics: Even though cheating is prohibited by the

school's academic honesty policy, which is enforced, nonetheless cheating is the only way for the student to succeed, and the student can cheat in a very clever and crafty manner and "get away with it" and thus appear to comply with the academic honesty policy. Should the student then cheat?

No! The student should discern the fact that he/she is in the university to educate himself with the use of his/her own mind and adapt educational skills that may be applied in a university, in a personal setting, and in a professional setting. Compliance with the rules and regulations of a university’s academic policy is equivalent to adopting codes of ethical conduct for all settings in life, particularly in one’s personal life and certainly in one’s professional life as most companies have codes of professional conduct to which all employees must abide. Thus, Machiavellian Ethics [See Exhibit A herein], using the cunning and clever conduct of cheating, is inapplicable in a university setting and in one’s personal and professional life.

Question 15: Regarding Kantian ethics: Even if a student can cheat and "get away with it" is

cheating so demeaning and disrespectful to the university, school, professor, fellow students and to the student himself or herself that the student should not cheat?

A student who cheats is ultimately cheating themselves. Cheating is demeaning and disrespectful to the cheater, the person. It is the cheater who loses in the short and the long run, particularly in a university, which is a setting that should engender one’s own thought processes and use one’s own “brain power.” A University Educational setting is a place and an opportunity for human development, one’s own human development. To degrade that by cheating, a student shows the greatest disregard for their own brain, their own being, their own DNA, their own existence for being a human being on our beautiful blue planet earth. Using the power of one’s own brain is what makes one a human being, not a tadpole, or amoeba, or a single cell virus. Thus, Kantian Ethics [See Exhibit A herein] is applicable in this instance. Kant’s Categorical Morality Imperative effectively entails that one comply with their duty to uphold the university Academic Honesty code, i.e., to not cheat or engage in plagiarism.

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Question 16: Regarding Legal Positivism: If a university, school, or professor does not have

an explicit policy prohibiting cheating and academic dishonesty, then should the student cheat since cheating is not explicitly "against the law"?

NO! SEE #15. Don’t degrade or demean your own self by cheating in a university or any setting. Learn to use your own brain, your own being, your own human being. Being conceived, growing from a single cell organism into a human being with 1 Million Billion cells is an extraordinary opportunity to be in the world, to be on planet earth, and to fully utilize what “God” or a “higher being” or the wonders of life has given you — life, your body, and your brain. Thus, the concept of “Legal Positivism ” [See Exhibit A herein] is applicable in this instance as the university Academic Honesty policy is a norm set by the university as the Student’s Code of Conduct while engaged in studies to earn a degree at a university. These codes of conduct must and should be aspired to and upheld as they are equivalent to legislated rules and laws of a university. If one ignores the Student’s Code of Conduct in regards to “Academic Honesty” then the consequences, if caught by the professor, are as severe as if one had broken statutory law enacted by a State legislature or the society’s established common law propounded in a Court of Law by a Judge.

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Conclusion – Six Pillars of Ethics

Josephson’s Six Pillars of Ethics is the foundation for human conduct and for due consideration

of the topic “plagiarism or cheating” in all of its aspects and in all questions and answers 1 – 16.

The six character traits are intertwined with the concepts of academic dishonesty, plagiarism,

cheating and its antithesis, a university’s policy of “Academic Honesty.” Not only are

universities teaching individual course topics for increasing knowledge and preparing our youth

with focused educational studies that lead to degrees and professional licenses, such as the

CPA, universities are teaching and reinforcing the concept to our youths what the Josephson

Institute calls the Six Pillars of Character.

“Whether at work, at home, or at play, there are basic values that define ethical behavior. These

values are not political, religious, or culturally biased.” (Mintz & Morris, 2014).

These basic ethical values are:

Trustworthiness Be honest • Don’t deceive, cheat, or steal • Be reliable — do what you say

you’ll do • Have the courage to do the right thing • Build a good reputation • Be loyal — stand

by your family, friends, and country.

Respect Treat others with respect; follow the Golden Rule • Be tolerant and accepting of

differences • Use good manners, not bad language • Be considerate of the feelings of others •

don’t threaten, hit or hurt anyone • Deal peacefully with anger, insults, and disagreements.

Responsibility Do what you are supposed to do • Plan ahead • Persevere: keep on trying! •

Always do your best • Use self-control • Be self-disciplined • Think before you act — consider

the consequences • Be accountable for your words, actions, and attitudes • Set a good example

for others

Fairness Play by the rules • Take turns and share • Be open-minded; listen to others • Don’t

take advantage of others • Don’t blame others carelessly • Treat all people fairly

Caring Be kind • Be compassionate and show you care • Express gratitude • Forgive others •

Help people in need

Citizenship Do your share to make your school and community better • Cooperate • Get

involved in community affairs • Stay informed; vote • Be a good neighbor • Obey laws and rules

• Respect authority • Protect the environment • Volunteer

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It deserves repeating: “What is needed, we believe, is a larger, more integrative vision of

community in higher education...a place where individuals accept their obligations to the group

and where well-defined governance procedures guide behavior for the common good."(Sykes &

Matza, 1957).

A university should require of all students a first day orientation to Academic Honesty and

Josephson’s Six Pillars of Character. Professors could repeat this academic “mantra” in each

syllabus, in each course, to each student, each semester, each year, and year after year. This is

the “larger, more integrative vision of community” in a students work at a university, at any

level, from undergrad, master’s and doctoral levels, and in a profession.

It is these Six Pillars of ethical concepts that graduates will take with their GPA and degree (s)

when they walk off the stage, throw their graduation cap in the air, and enter the world of work

as a mature adult bringing with them not only their university education, degree and GPA, but a

larger more integrative vision of ethical behavior and “well-defined governance procedures that

guide their behavior for the common good.”1

1 Common Good: In philosophy, ethics, and political science the common good (also common wealth) is a specific "good" that

is shared and beneficial for all or most member of a given community or society.. The good that is common between person A and person B may not be the same as between person A and person C. Thus the common good can often change, although there are some things — such as the basic requirements for staying alive: food, water, and shelter — that are always good for all people. Retrieved from https://en.wikipedia.org/wiki/Common_good

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Exhibit A

Ethical Theories Explained (Philosophy Encyclopedia,2015)

Q11: Ethical relativism is the theory that holds that morality is relative to the norms of one's culture. That is, whether an action is right or wrong depends on the moral norms of the society in which it is practiced. The same action may be morally right in one society but be morally wrong in another.

Q12: Ethical egoism is the normative ethical position that moral agents ought to do what is in their own self-interest. It differs from psychological egoism, which claims that people can only act in their self-interest. Q13: Utilitarianism is a theory in normative ethics holding that the moral action is the one that maximizes utility. Utility is defined in various ways, including as pleasure, economic well-being and the lack of suffering. Utilitarianism is a form of consequentialism, which implies that the "end justifies the means".

Q14: Machiavellian Ethics: the employment of cunning and duplicity in statecraft or in general conduct, including “manipulative leadership.” Machiavellianism is one of the dark triadic personality traits in the workplace, the others being narcissism and psychopathy.[ A new model of Machiavellianism based in organizational settings consists of three factors: (1) maintaining power, (2) harsh management tactics, (3) manipulative behaviors.

Q15: Kantian Ethics: Kant's theory is an example of a deontological moral theory–according to these theories, the rightness or wrongness of actions does not depend on their consequences but on whether they fulfill our duty. Kant believed that there was a supreme principle of morality, and he referred to it as The Categorical Imperative.

Q16: Legal Positivism: is a philosophy of law that emphasizes the conventional nature of law—that it is socially constructed. According to legal positivism, law is synonymous with positive norms, that is, norms made by the legislator or considered as common law or case law.

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. References

Graham Sykes and David Mata (1957). Retrieved from

http://www.scu.edu/ethics/publications/iie/v9n1/cheating.html.

Johnson & Wales University (2015). APA Style Guide and APA Handbook 6th Edition. Retrieved

from http://pvd.library.jwu.edu/apa_manual.

Medical Dictionary (2015). Retrieved from http://medical-

dictionary.thefreedictionary.com/Denial+(psychology).

Mintz, S, and Morris, R. (2014). “Ethical Obligations and Decision Making in Accounting” Third

Edition. McGraw-Hill Education. New York, NY.

Philosophy Encyclopedia (2015). Retrieved from http://www.iep.utm.edu/legalpos/.

Southern Polytechnic State University SPSU [now merged with Kennesaw State University]

(2015). www.spsu.edu.