There is an interesting history in the development and evolution of the science of Applied Behavior Analysis (ABA), and our science continues to change and evolve as does the society in which we live. In the text, Applied Behavior Analysis, Cooper et al. (2020) describe Applied Behavior Analysis (ABA) as "a science devoted to understanding and improving human behavior" (p. 2). This course will introduce you to the basic foundation of concepts and principles that underlie the science and goals of ABA.
read pages 19-23 in Cooper et al., 2020, the introductory chapter in Case Studies in Applied Behavior Analysis for Students and Adults with Disabilities, and review resources and information at the BACB website's "About Behavior Analysis" page.
At the BACB web site, watch the introductory video "About Behavior Analysis." At the same site, review the fact sheets on subspecialties of practice in ABA (there are also videos associated with these fact sheets which you may want to review).
After your review, choose three subspecialties in ABA. Describe the goals of each of these subspecialties and discuss how practice in these areas supports the Cooper et al. (2020) description of ABA.
Finally, refer to Figure 1.3 (Improving people's quality of life from A to Z) in chapter 1 of Cooper et al. (2020). Considering the historical perspective provided in the Watson (1913) reading and the futuristic perspective described by Bailey (2000), along with the overview of the goals of ABA presented by Storey and Haymes (2017), discuss how practice in these varied areas contributes to a "science devoted to understanding and improving human behavior" (Cooper et al., 2020). Be sure to use the various readings and resources to support your work throughout.
Resource Allocation: Ethical behavior ensures that resources (capital, time, and labor) are allocated efficiently based on genuine need and strategic priorities, not on departments or projects that look artificially successful due to data manipulation.
Maintaining Control: Managerial controls, such as variance analysis and budgeting, are only effective if the underlying actual figures reported are truthful. If actual pollutant levels are falsified, the control system fails, exposing the company to massive fines and regulatory closure.
Adherence to Professional Standards: Managerial accountants and financial professionals are bound by ethical principles, such as those established by the Institute of Management Accountants (IMA), including Competence, Confidentiality, Integrity, and Credibility (IMA, 2023). These standards mandate clear, accurate, and relevant reporting, especially when public safety and legal compliance are at stake.
Sample Answer
Part 2: Ethical Responsibilities in Smelter Operations
This section addresses the critical role of ethics in managerial accounting and provides recommendations for strengthening the company's ethical responsibility in light of the compliance decision and recent internal discussions suggesting data manipulation.
1. The Importance of Ethics in Managerial Accounting
Ethics are paramount in managerial accounting because this discipline provides the internal, non-GAAP (Generally Accepted Accounting Principles) data that guides planning, control, and decision-making (Garrison et al., 2021). Unlike financial accounting, which is subject to external scrutiny, managerial accounting relies heavily on the trust and integrity of internal data preparers and consumers.
The core importance lies in:
Informed Decision Making: Managers depend on accurate cost, production, and performance data (like pollutant output levels) to make financially sound decisions. Unethical reporting, such as falsely classifying an expense or manipulating environmental metrics, leads to decisions based on flawed assumptions (e.g., choosing a cheaper, non-compliant solution).