James F. Alderson: White-hat Accountant With Moral Courage

The objective of this case study is to increase resolve to have moral courage by studying the whistleblowing experience of James Alderson. After a brief introduction about Alderson, whistleblowing, and moral courage, accounting students read a detailed description of Alderson’s experience in “HeBlewtheWhistleand HealthGiants Quaked” (Eichenwald 1998). They then identify essential elements of moral courage, explore how to blow the whistle, and identify character traits that may have contributed to Alderson’s success. Accounting students are inspired by Alderson’s experience, and report an increased resolve to have moral courage. Instructor notes about the case objective, suggestions for implementation and assessment, and answers to the requirements are available