Two accounting educators at SUNY Polytechnic Institute have proposed a quiet but consequential reform: that moral reasoning cannot be taught in a single course and then set aside, but must be woven into the entire fabric of how future accountants learn their craft. Drawing on the Fraud Triangle — pressure, opportunity, rationalization — Drs. Katie Matt and Lisa Berardino argue that fraud is not an aberration but an emergent condition, one that business schools can help prevent only by making ethical reflection a continuous thread rather than a checkbox. Their work asks a deeper question that e