Professor Elam

Thursday Jan 17 2013

Politicians predictably like to claim they are 'doing  something' about the latest crisis. In the wake of a letter of admonition to the Deputy City Manager, Mayor Castro calls for an Ethics Auditor.

In his words,“I believe that we should create, essentially, a position … that would have the responsibility for helping to achieve a high-caliber ethical culture and maintain that kind of culture here,” Castro said. “Specifically, that position would be charged with monitoring the highest-profile contracts and ensuring there aren't conflicts there.”

This is a good topic for conversation on ethics in class. Before the Texas State Board of Accountancy passed its one class on ethics requirement, there was a debate. Should there be one class on ethics after studying accounting for two years or should ethical behavior be embedded in the curriculum across the board? IN other words you don't wait until after all the coursework to remind students of ethical responsibility. 

I think the Mayor is on the wrong track, here is why. 

The City already has an Ethics policy, the Deputy City Manager apparently violated it. 

The City already has an internal audit department. Presumably this is one of their charges. 

This will cost more money in creating yet another position. And what will this person do that the internal audit department could not do if asked?

As an A & M School Employee, I am required to take on line classes about A & M policy. One of those courses was about proper ethical and financial behavior. It seems to me that requiring City Employees to take such a class and participate in round table 'case study' discussions would be a better example than a spook who would surely put all off guard with his or her mere appearance. 

A criticism of SARBOX is that it has done nothing to curb fraud and cost lots of money. We needed enformcement of existing laws, not more laws. This proposal strikes me the same way. 

Ideally ethical behavior is not something to be enforced, it is something to be practiced.