Wayne State University School of Business Administration

Albert Spalding

Associate Professor of Accounting

ab1186@wayne.edu
(313) 577-4469

Academic Degrees

  • MA Psychology (Industrial/Organizational), Northcentral University, Prescott Valley, AZ, 2007.
  • MA Humanities (Philosophy), California State University-Dominguez Hills, 2006.
  • JD, George Washington University Law School, Washington, DC, 1979.
  • MBA, George Washington University School of Business, Washington, DC, 1978.
  • BBA, University of Michigan School of Business, Ann Arbor, 1974.

Teaching Interests

  • Business and Professional Ethics / Ethical Theory
  • Legal Studies in Business / Corporate Governance
  • Taxation

Research Interests

  • Legal Studies in Business
  • Business and Professional Ethics
  • Corporate Governance
  • Phenomenology of Belief
  • Epistemology of Belief
  • Moral/Ethical Cognition

Professional Experience & Certification

  • Certified Public Accountant, State of Michigan, 1981
  • Attorney, State Bar of Michigan, 1979
  • Accountant, tax staffs of Arthur Young & Company (now Ernst & Young) (1979-1980) and Plante & Moran (1980-1981).
  • Tax Law Specialist on the technical legal staff of the Internal Revenue Service National Office, Washington, DC. (1975-1979).

Publications & Presentations

  • "Review: What is Good and Why?  The Ethics of Well-Being" in Metapsychology Online, available at http://metapsychology.mentalhelp.net/poc/view_doc.php?type=book&id=3904&cn=135 (November 2007).
  • “Spirituality, Virtue,and the Corporate Ethos" presented at the 5th Annual Wayne State University Religious Studies Conference, Detroit, MI, April 2007.
  • "Review: Moral Dilemmas in Real Life" in Metapsychology Online, available at http://mentalhelp.net/books/books.php?type=de&id=3475 (January 2007).
  • “Loyalty in the Workplace,” Philosophy in the Contemporary World, Volume 14, issue 1 (Spring 2007), pp. 50-59.
  • "Criminal Liability for Document Shredding after Arthur Andersen LLP,” with Mary Morrison, American Business Law Journal, Volume 43 (Winter 2006), Issue 4, pp. 647-688.
  • "Announcing the Onlooker: Clarifying Employer Internet Surveillance Policies," presented at the Society for Business Ethics annual meeting, Atlanta, GA, August 2006.
  • “Eidetic Reduction in Augustine's Confessions: Shame and the Ultimate Other,” presented at the North American Patristics Society Annual Meeting, Chicago, IL, May 2006.
  • “Phenomenology of Internet Privacy (Rights),” Glimpse: Publication of the Society for Phenomenology and Media, Volume 8 (2006), pp. 41-46.
  • "Review: Rethinking Commodification - Cases And Readings In Law And Culture" in Metapsychology Online, available at http://mentalhelp.net/books/books.php?type=de&id=2979 (January 2006).
  • “Augustine's Phenomenology of Shame," presented at the Thirtieth International Conference on Patristic, Medieval and Renaissance Studies, sponsored the Augustinian Institute at Villanova University, Philadelphia, PA, October 2005.
  • "Reconstructing Shame: Legal and Philosophical Arguments Supporting Workplace Censorship," presented at the Law and Society Association annual meeting, Las Vegas, Nevada, June 2005.
  • "Review: How Can I Be Trusted? A Virtue Theory of Trustworthiness," by Nancy Nyquist Potter, in Philosophy in Review/Comptes Rendus Philosophiques (June 2005).
  • "The Need for a New Framework of Accounting Ethics," The Accounting Educator, Vol. XIV, No.3, Pages 18-21 (Special Issue, May 2005).
  • "Disappearance of Sartre's Onlooker," presented at the Society for Existential and Phenomenological Theory and Culture annual meeting, London, Ontario (May 2005).
  • "Authentic[ating] Shame: Intentional Humility at Sartre's Keyhole," presented at the Canadian Society of Christian Philosophers annual meeting, London, Ontario (May 2005).
  • "Review: What Would Aristotle Do? Self Control through the Power of Reason," by Elliot D. Cohen, Philosophy in Review/Comptes Rendus Philosophiques (April 2005).
  • "Review: True to Life: Why Truth Matters" Metapsychology Online, available at http://mentalhelp.net/books/books.php?type=de&id=2474 (January 2005).
  • "The Mens Rea of Document Shredding: Targeting Arthur Andersen in the Wake of Enron," with Morrison, presented at the Academy of Legal Studies in Business annual conference, August 2004.
  • "Truth and the Accounting Profession," presented at the Academy of Legal Studies in Business annual conference, August 2003.
  • "Corporate Avoidance of Pornography Profits: Hostile Environment: Risk Management, or Neo-Chivalry?" presented at the Law & Society Association annual conference, June, 2003.
  • "Review: Public Health Law and Ethics: A Reader," Metapsychology Online, available at http://mentalhelp.net/books/books.php?type=de&id=1579 (February 2003).
  • "Planning for Estate Tax Uncertainty with Dynasty Trusts," Michigan Probate and Estate Planning Journal, Vol. 22, Pages 3-7 (Winter 2002).
  • "Matching Blackboard Tools to Differing Content, Class Sizes, and Students' Educational Level," presented at the Lilly Conference on College & University Teaching - North, Big Rapids, Michigan, September 2002.
  • "Review: Competence, Condemnation and Commitment: An Integrated Theory of Mental Health Law," Metapsychology Online, available at http://mentalhelp.net/books/books.php?type=de&id=1343 (September 2002).
  • "Charitable Checkoffs on State Income Tax Returns: A Modest Success Story," with William H. Volz, State Tax Notes, Vol. 25, Pages 51-54 (July 1, 2002). Reprinted in The Exempt Organization Tax Review, Vol. 37, Pages 299-302 (August 2002).
  • "Challenging the Regulators: Legal and Ethical Considerations," presented at the Society for Business Ethics annual conference, Denver, Colorado, August 2002.
  • "The Corporate 'Duty' to Challenge Regulations: Comparison of Agency and Stakeholder Theories," presented at the International Association of Business and Society annual conference, June-July 2002.
  • "Stakeholder Theory: Ethics, Reputation Management Strategy, or Epistemology?," presented at the Midwest Academy of management 45th Annual Conference, Indianapolis, Indiana, April 2002.
  • "Review: Hartshorne and Brightman on God, Process and Persons:  the Correspondence, 1922-1945," Society for the Advancement of American Philosophy Newsletter, Vol. 89, p. 23-24 (June 2001).

Professional Memberships

  • Academy of Legal Studies in Business
  • American Accounting Association
  • Existential and Phenomenological Theory and Culture
  • Evangelical Theological Society
  • Michigan Association of Certified Public Accountants
  • Member, Professional Ethics Task Force 
  • Polanyi Society
  • Society for Business Ethics
  • Society for Continental Philosophy and Theology
  • State Bar of Michigan / Michigan Bar Association