Behavioral Ethics: Navigating Ethical Decisions, Fraud Risks, and Professional Responsibility

Ethics and integrity are the foundation of the accounting profession and essential to maintaining the trust placed in financial professionals and cooperatives. This 60-minute session explores how accounting and finance professionals can navigate ethical dilemmas, regulatory responsibilities, and fraud risks in today’s evolving business environment. Through real-world case studies and practical discussion, participants will examine the factors that influence ethical decision-making, recognize warning signs of fraud, and apply frameworks that support sound professional judgment. Attendees will leave with practical tools to strengthen ethical leadership, reinforce stakeholder trust, and confidently respond to challenging situations.

Presenter and Moderator Bios

Presenter: Lance Radziej, CPA/ABV, CGMA, Bongards Creameries

 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: Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives

After retiring as Tax Director of a regional supply cooperative on the East Coast, Wayne Sine was asked to serve as Education Director for NSAC. As an active and long-term member of NSAC, Wayne previously served as Chair of NSAC’s Tax Committee, President of the Atlantic Chapter, and was a recipient of NSAC’s Silver Bowl Award. In addition to his work with NSAC, Wayne has also served on the Legal, Tax, and Accounting (LTA) Committee of the National Council of Farmer Cooperatives, Chaired the Tax Committees for both the Virginia Chamber of Commerce and the Virginia Manufacturers Association, served on the Tax Policy Committee of the Virginia Society of CPAs, and served as Region Vice President for Tax Executives Institute.