Abstract

Employers are highly interested in the character traits of college graduates. They recognize that these attributes will be an important determinant in the degree of success their organizations will experience. Unfortunately, a significant proportion of students enrolled in public institutions of higher education are not prepared academically, behaviorally, or emotionally for the college experience. In addition, lack of academic integrity on campus poses its own set of problems. Employers also realize that special ethical obligations exist for employees with financial reporting responsibilities. Accountants are required to generate accurate and timely information to stakeholders both inside and outside of the organization. Employers are keenly interested in hiring accountants who are willing to assume the responsibility for promoting integrity throughout the firm. To compete in today’s educational market place, many institutions of higher learning focus upon beautifully manicured grounds, impressively designed and technologically advanced buildings, and learned faculty. Alternatively, do these institutions dedicate adequate resources and expend the necessary levels of energies to promote character and other desirable traits in students? Isn’t character just as important in public higher education as critical analysis or technical skills? This article proposes the development and use of creeds by departments, colleges, and/or universities to underscore the importance of character, scholarship, and performance to students. A creed is a statement of institutional expectations, beliefs, principles, and values. It is a public pronouncement of what a department, college or university holds to be important. It is meant to inspire and encourage commitment to stated ideals and help develop appropriate attitudes across campus. Two versions of a proposed creed, a long and short version, are presented.

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