Ethics is a very important component of any accounting practice.

As part of our study of ethics in accounting during this course, you are to watch the movie "Enron: The Smartest Guys in the Room" and write a 2 page paper.  NOTE:  This movie is R rated.  Should you not wish to view this movie, complete the alternative assignment at ** below.

You can rent and view the movie on your own or you may come to class to see the movie at the times specified on the syllabus.  Alternatively, you can view the movie on YouTube.  Go to Links and Other Learning Resources on this website to find the link to the movie on YouTube.

Please do the following:

1) BEFORE viewing the movie, print out the Enron Discussion Guide (available at "Visuals" on this website.

2) Answer the survey questions located at the back of the Guide.

3) Review the Discussion Guide and choose several questions about the movie that you would like to answer in your 2 page paper.

4) AFTER viewing the movie, write your paper.

a) The first page of the paper should be devoted to answering your choice of questions from the Guide. Your answers to those questions should fill only one page in total. Be specific, referring to movie scenes, so that I know that you, indeed, saw and reflected upon the movie.

b) The second page of the paper should be devoted to three questions:

i) The first question is: "Who were all the people that were hurt as a result of the Enron fraud?" (Be very specific in naming them and identifying how they were hurt).

ii) The second question is: "Have any of your answers to the survey taken before watching the movie changed as a result of watching the movie, and if so, how did they change? "

iii) The third question is: "What ethical attitudes and beliefs will you bring to the workplace?"

You may type or handwrite the paper.

You may turn in your Enron Ethics paper at any time during the semester, but the final day to turn it in is shown on the syllabus. The total points awarded to this paper is 4 points or 4% of your grade.

**Alternative assignment - if you do not wish to view the Enron movie, your assignment is to do the following Ethics Case problems.  Your work on each problem should reflect 1/2 hour of your time, and be thorough, thoughtful and specific.  You may type or handwrite your answers to each problem.  Before you begin, you should read pages 7-8 in the text, and use Illustration 1-4 on page 8 as a guide to your answers, The 8 problems you must complete are:

BYP2-6 pg 94, BYP3-6 pg 146, BYP4-6 pg 199,  BYP5-6 pg 249, BYP6-6 pg 301, BYP7-6 pg 353, BYP8-6 pg 394, BYP9-6 pg 442.