NextGen Leadership: Ethics: Using Critical Thinking to Navigate the Gray Zone

Overview

When faced with a “Right vs. Right” dilemma, advanced ethical thinking is needed. “Ethics: Using Critical Thinking to Navigate the Gray Zone” offers an engaging session that explores the complexities of ethical decision-making in accounting and finance, especially in an era of rapid technological change and shifting standards. Participants will tackle “real-life” case studies and practical scenarios relating to ethical dilemmas faced by professionals—including those involving AI, hybrid work, and high-stakes business challenges. Through tactical frameworks and critical thinking techniques, attendees will learn to apply ethical reasoning, evaluate competing values, and make principled decisions where the right course isn’t always clear. This session promises interactive discussions, actionable tools, and insights for courageously guiding teams when the stakes are highest.

Highlights

The four classical ethical dilemmas: Truth vs. Loyalty, Individual vs. Community, Short-Term vs. Long-Term, and Justice vs. Mercy.

Application of ethical frameworks: ends-based (utilitarian), rule-based (deontological), and care-based (empathy/golden rule) thinking.

Techniques to recognize, minimize, and adapt for cognitive bias in ethical decision-making.

Stepwise process for analyzing and responding to ethical challenges (Kidders Nine Checkpoints).

Courage, fear, and preparation as tools for building ethical cultures and readiness for "decisive moments".

Evolving ethical standards in technology-driven business, including AI-facilitated decision-making and remote work environments.

The role of the professional as ethical leader, coach, and model for others.

Prerequisites

Experience in the accounting and finance field.

Designed For

Controllers, Finance Directors, and Senior Accountants: Professionals seeking practical ethical strategies and frameworks for guiding teams and making principled decisions in complex environments.

Internal Auditors, Compliance Officers, and Risk M

Objectives

Analyze and distinguish the four classical ethical dilemmas commonly encountered in professional accounting and finance practice.
Apply critical thinking and structured ethical frameworks to real-world situations, including those involving AI and emerging technologies.
Identify cognitive biases and differentiate decision-making strategies to minimize their impact on ethical choices.
Determine and use a step-by-step method to resolve ethical "gray zone" situations, balancing compliance, ethics, and professional responsibility.

Notice

This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by AICPA.