Behavioral Ethics: Falling Over the Moral Cliff 2026

Explore key concepts in behavioral ethics and their implications for business and accounting professionals.

Through real-world examples and case studies, participants explored how organizational factors can influence ethical decision-making, including moral equilibrium, obedience to authority, and ethical leadership.

The session also addresses ethical considerations related to the use of artificial intelligence (AI) as organizations deploy AI-enabled technologies.

At the end of this session, you’ll be able to:

• Describe how behavioral ethics considerations apply to real-world examples
• Recognize how obedience to authority and ethical leadership impact ethical culture and behaviors in business
• Describe the linkage between moral equilibrium and ethical behavior
• Identify ethical considerations related to the use of AI

Who should watch

This session is designed for accountants and business professionals interested in learning more about the impact of behavioral ethics in business and accounting.