تجزیه و تحلیل Q : در مورد اخلاق در استفاده از نرم افزار غیر مجاز

This short role-taking ethics case is designed to provide students with several different perspectives related to the unauthorized/unlicensed use of software within a realistic accounting setting. Although the case could be considered for use in a variety of accounting classes at both undergraduate and graduate levelswith limited preparation, it is likely to be most relevant to Accounting Information Systems, Auditing, Controllership, and Accounting Ethics courses. The case can be read in about ten minutes, after which the class is assigned to groups that deliberate over the concerns of six different roles regarding the software-usage issues implied in the case.The issues are relevant to the students because they will inevitably encounter software-usage problems in their personal or professional lives. Furthermore, they inevitably have been exposed to similar copyright-infringement issues in the realms of music and video, which helps make for a rich class discussion.The case has consistently generated considerable discussion and debate within a graduate-level controllership course. A survey of students from five graduate accounting classes over a three-year period indicates favorable perceptions of the case.

Software usage raises a number of issues that are relevant for accountants regardless of their job descriptions. This case introduces a representative scenario involving an audit manager, her team, the firm’s managing partner, the software author, the distributor of the software, and society at large. In the Teaching Notes, suggestions are provided to guide discussion. Time demands are moderate for both the students and the instructor, and the case is suitable for a broad variety of courses including but not limited to both graduate- and undergraduate-level Accounting Information Systems, Auditing, Controllership, and Accounting Ethics courses.