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American Accounting Association Selects Dissertation by Capella University PhD Graduate for its KPMG Outstanding Published Manuscript Award.

Dr. Charles M. Smith Charles Manley Smith, governor of Vermont from 1935-37
Charles Martin Smith, American actor and director
 Jr., who graduated from the online university in 2008, wrote his dissertation on business ethics business ethics, the study and evaluation of decision making by businesses according to moral concepts and judgments. Ethical questions range from practical, narrowly defined issues, such as a company's obligation to be honest with its customers, to broader social  in the accounting curriculum

MINNEAPOLIS -- The Gender Issues & Worklife Balance section of the American Accounting Association has selected the dissertation written by Capella University Capella University is a private for-profit distance institution of higher learning. Capella University offers bachelor's, master's and doctoral (PhD and PsyD) degrees in business, technology, education, human services and psychology.  PhD graduate Dr. Charles M. Smith Jr. for its 2009 KPMG KPMG Klynveld Peat Marwick Goerdeler (accounting firm)
KPMG Kaiser Permanente Medical Group
KPMG Keiner Prüft Mehr Genau (German)
KPMG Kommen Prüfen Meckern Gehen
 Outstanding Published Manuscript Award. Capella University ( is an accredited accredited

recognition by an appropriate authority that the performance of a particular institution has satisfied a prestated set of criteria.

accredited herds
cattle herds which have achieved a low level of reactors to, e.g.
*, fully online university that has built its reputation by providing quality graduate education for working adults.

Smith's dissertation focused on whether a community college that includes an ethics training program as an integral component of its classroom accounting curriculum impacted the ability of students to identify ethical issues in business. The purpose of the study was to measure to what extent accounting students demonstrate principled moral reasoning Moral reasoning is a study in psychology that overlaps with moral philosophy. It is also called Moral development. Prominent contributors to theory include Lawrence Kohlberg and Elliot Turiel.  and judgment after being exposed to a business ethics-training program. The American Accounting Association selected it as the manuscript that made the greatest contribution to the study of gender issues and/or worklife balance in the accounting field this year.

"A failure to educate business students on the importance of ethics puts business organizations at risks in terms of appropriate business and accounting practices," Smith said.

Smith received a PhD in Organization and Management from Capella University in 2008. Capella's business programs are aligned with industry standards and key professional organizations. Johnson & Johnson, Farmers Insurance Group, and US Bank are among more than 100 organizations that recommend Capella University to their employees.

Smith, who lives in Atlanta, recently transitioned into teaching in higher education after 20 years in corporate America. He served as CFO See Chief Financial Officer.  for Xerox's Southern Business Communications, and prior to that served as the CFO for Ceradyne Inc.'s Thermo Division. In his new career in higher education, Smith says he is grateful and excited about the opportunity to bridge the gap between theory and practice.

About Capella University

Capella University ( is an accredited*, fully online university that has built its reputation by providing quality education for working adults. More than 80 percent of Capella students are currently enrolled in master's or doctoral degree programs in business, information technology, education, human services, nursing, psychology, public administration, public health, and public safety. Capella also offers bachelor's degree programs in business, information technology, public administration, and public safety. Within those areas, Capella currently offers 122 graduate and undergraduate specializations and 15 certificate programs. More than 29,200 learners were enrolled as of June 30, 2009, from all 50 states and 55 other countries. Capella is committed to providing high-caliber academic excellence and pursuing balanced business growth. Founded in 1993, Capella University is a wholly-owned subsidiary of Capella Education Company Capella Education Company (NASDAQ: CPLA) is an education services holding company which owns for-profit, online Capella University and other assets.

What is now the Capella Education Company was founded in 1991 by Stephen Shank, former CEO of Tonka Corporation.
, headquartered in Minneapolis. For more information, please visit or call 1-888-CAPELLA (227-3552).

* Capella University is accredited by The Higher Learning Commission and is a member of the North Central Association of Colleges and Schools The North Central Association of Colleges and Schools (NCA) is one of six regional accreditation organizations recognized by the United States Department of Education and Council for Higher Education Accreditation.  (NCA (Network Computing Architecture) An architecture from Oracle for developing applications within a networked computing environment. It provides a three-tier distributed environment based on CORBA that uses program components known as "cartridges. ),

Capella University, 225 South Sixth Street, Ninth Floor, Minneapolis, MN 55402, 1-888-CAPELLA (227-3552),

Learn more about earning an online degree at Capella University:

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Publication:Business Wire
Geographic Code:1U4MN
Date:Oct 6, 2009
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