Average Identifies broad issue with some Weak Average Professional
_____________________________ elaboration
Professional Identifies broad issue/dilemma with good
elaboration on why dilemma is open- ended (e.g. conflicts of interest)
ISSUE EXPLORATION: Explores Effects on Key Stakeholders
Weak Does not directly describe effects of issue
on key stakeholders
Average Provides little or only superficial Weak Average Professional
_____________________________ discussion of effects of issue on key stakeholders
Professional Identifies the key stakeholders and
addresses their interests and concerns holistically
ISSUE EXPLORATION : Identifies Alternative Theoretical Perspectives
Weak Identifies only one theoretical perspective
with scant elaboration Weak Average Professional Average Identifies only two theoretical _____________________________ perspectives with some elaboration
Professional Identifies numerous pertinent theoretical
perspectives with good elaboration ISSUE EXPLORATION : Identifies and Elaborates on Uncertainties
Weak Unable to identify uncertainties inherent
in the ethical situation
Average Identifies only a few uncertainties Weak Average Professional
inherent in the situation with scant _____________________________ explanation
Professional Incorporates a comprehensive
understanding of uncertainties into evaluation of alternatives
CONCLUSION: Identifies learning from issue exploration, specifies future actions
Weak Does not identify learning from issue
exploration to specify future courses of actions
Average Provides inadequate elaboration on
learning from issue exploration to specify Weak Average Professional _____________________________ future course of action
Professional Provides extensive elaboration of learning
from issue exploration (reconciles conflicting values & trade-offs made between interests of shareholders) to identify future actions
Note: This is modified from Dr Josephine Lang’s form AB105, S2, 2009-2010 and Wolcott, Susan k., (2005). Colloquium on Change in Accounting Education, October 28, 2005.