Behavioral Ethics

Date: Wednesday, March 09, 2022
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Lance Radziej, CPA/ABV, CGMA, Bongards Creameries
Moderator(s): Bill Erlenbush, CPA, NSAC Director of Education
Objective: -Recognize the importance of ethical reasoning
-Apply an ethical decision-making model to current business issues
-Identify ethical paradigms and those stakeholders impacted by our ethical choices
-Recall the fraud triangle and how it applies to fraud environments
-Avoid common behavioral traps
Field of Study: Behavioral Ethics
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group Internet-based

No advanced preparation or prerequisites are required for this course.

Course Description
As we continue to be challenged by an increasingly complex business environment, it is important to develop ethical reasoning skills that allow you to put ethical decision-making into practice. Discover how to identify ethical paradigms and how stakeholders are impacted by your ethical choices. Explore real-life cases that allow you to rehearse ethical practices so that you’re ready to encounter any ethical dilemma or case of fraud in your workplace.

Presenter and Moderator Bios
Speaker: Lance Radziej, CPA/ABV, CGMA, Bongards Creameries

Lance is the controller at Bongards Creameries where he is responsible for financial reporting, treasury and internal controls. Additionally, he is an adjunct professor, teaching courses in finance and accounting. Before his current roles, Lance worked in public accounting at a Big 4 firm and served as finance manager and treasurer for a publicly listed manufacturing company. He serves as a member of several non-profit and government boards, committees, and task forces, including a governor appointment to the Minnesota Board of Accountancy, where he serves as chair of the laws and rules committee. He has authored multiple articles in professional publications on the topics of budgeting and lean accounting and is a national CPE instructor where he speaks on business & industry topics.

Moderator: Bill Erlenbush, CPA, NSAC Director of Education

Bill Erlenbush spent his entire career working in cooperative accounting at GROWMARK. His work experience includes all aspects of order control and billing, accounts receivable/payable, financial accounting, and tax. As compliance officer, he had responsibility for the administration of the compliance and ethics program at GROWMARK and its subsidiaries and retail divisions. In addition, he was been involved in negotiating major acquisitions for GROWMARK. His educational background includes a Bachelor of Science degree in Accountancy from the University of Illinois and an MBA from Illinois State University. He is a Certified Public Accountant. Bill is an active member in many industry, professional, and community organizations. He is past president of the Mclean County United Way Board of Directors as well as the past president of the Heartland Community College Foundation Board of Directors.

Free for NSAC Members / $56.00 for Non-Members

  Online Registration

Delivery System

  • All programs are delivered using the Zoom platform.
  • Confirmations will include log-in instructions.
  • Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
  • All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
  • There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.


All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.

Additional Information

Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.

For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or