Peter Secord is Associate Professor and immediate past Chairman in the Department of Accounting, in the Sobey School of Business at Saint Mary’s University in Halifax, Canada. He has taught as visiting professor at the University of Reading (England), the United Arab Emirates University, Universidad LaSalle (Mexico), City Polytechnic of Hong Kong, City University of Hong Kong, and Xiamen University, among others. Dr. Secord’s research and teaching is primarily in the area of financial reporting and international accounting with particular interest in International Financial Reporting Standards, accounting harmonization and accounting history. He has numerous journal articles, published cases, and conference papers.

From 9：00AM to 11：00AM on April 12, Professor Secord gave a lecture, titled “The Ethical Dilemma Accountants Face：Short Case Studies in Accounting Ethics”, to students majored in Accounting in Room 314, Management School Building. Professor Secord introduced the topic with a report on ethical problems quoted from South Chian Morning Post, which served as an evidence of the seriousness and universality of ethical problems faced by the society. Accountants are always in ethical dilemma because of contradictions between goals of the society, the company and the employee is unavoidable. Accountants’ choices on ethical issues definitely exerting far-reaching influences upon the company and the society, it’s critical to face the reality and take countermeasures. Two vivid cases were discussed, and the audience were deeply attracted by the cases and got themselves totally involved in the analysis of the cases, giving answers to the questions attached to the cases. After giving comments on the discussion and opinions of the audience, professor Secord introduced his potential model for ethical decision, which is based on Stakeholder Perspective and gives the variables influencing ethical decisions and the relationship between these variables. And then steps to be followed in making ethical decisions were listed and discussed. With the help of the model, accountants can identify ethical problems correctly and react accordingly.

The lecture ended with questions and answers. Besides questions about ethical problems, many questions about CGA exams were raised by the eager audience and answered with satisfaction by professor Secord, who has left a deep impression of patience, friendliness and expertise among the audience.

Professor Secord gave the audience a thought-provoking lecture in his special way which is characterized with concise and accurate English, decorated with humor and enthusiasm. The lecture was highly appreciated by the audience, who rewarded professor Secord with active participation in the interaction activities, nods showing their agreement, laughters reacting to humorous gestures and expressions.

This is an unforgettable happy experience of tackling ethical problems with a relaxed approach, and a fruitful communication with famous academic scholar abroad as well.