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Using the COSO model of internal control as a framework for ethics initiatives in business schools

Schneider, Kent N.
Becker, Lana Lowe
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Abstract
This paper proposes a comprehensive framework for monitoring, evaluating and improving ethics education in business programs. This proposal is based on the COSO Model of Internal Control that enjoys widespread acceptance by accounting practitioners in the United States. The paper concludes with suggestions for using this framework to guide the development of ethics initiatives by business schools and to the evaluation of such initiatives by accreditation agencies.
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2011
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With permission of the license/copyright holder
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