Acctg. 596
Ethics in Accounting
Fall 2013
Martha S. Doran, PhD, CPA (az)
Phone/message: 594-6841
Office: SSE 2418
Email: doran1@mail.sdsu.edu
Office Hours: Mondays (on days class meets) 2:30- 3:30, after class, by appointment, or email
Course Design:
Welcome to Ethics in Accounting, a course designed to offer undergraduates and graduates an
accounting elective that explores
 ethical reasoning and implications for accounting professionals;
 ethical decision-making processes and professional judgment;
 professional codes of conduct from the AICPA, IMA, IIA, etc.;
 the professional accountant's role in corporate governance and ethical management;
 audit responsibilities and fraud indicators, including legal and regulatory obligations;
 current ethical issues facing the accounting profession.
Goals and Objectives: Both the College of Business Administration and the Lamden School of
Accountancy have program wide goals for our students as listed below:
BSBA Program Goals
BSBA students will graduate being:
MSA Program Goals
MSA students will graduate with:
 Effective Communicators
 Communication Skills
 Critical Thinkers
 Group/Interpersonal Skills
 Able to Analyze Ethical Problems
 Ethics
 Global in their perspective
 Research Skills
 Knowledgeable about the essentials of
business
 Global/International Skills
Acctg. 596 contributes to these goals through its student learning outcomes, as described in the
following Course Objectives:
Course Objectives: By the end of the semester, students should be able to:
 Describe and defend a value proposition for the accounting profession.
 Identity, compare and contrast professional responsibilities of accounting professionals
(public, tax, corporate, government, etc.).
 Recognize the role of money in society, in business, and individually, and analyze some of
the implications for an individual and for the accounting profession.
 Analyze current accounting issues in an ethical context.
 Interpret and critique various ethical breakdowns or lapses in ethical decision-making.
Course Texts and Materials:
Ethical Obligations and Decision Making in Accounting, 3rd edition by Mintz and Morris,
McGraw Hill Publishers, 2013, Custom Edition (I will provide you with the ISBN number when
McGraw Hill gives it to me. The first two chapters are posted to Blackboard.)
Soul of Money: Reclaiming the Wealth of Our Inner Resources, by Lynne Twist with Teresa
Barker, W.W. Norton & Company, 2003
Blackboard Courseware: Aside from the two texts listed above, all other required readings, videos
and websites will be posted to Blackboard. You can access Blackboard by visiting
https://blackboard.sdsu.edu. I will post course materials to Learning Modules, post grades and most
important, communicate with you between classes. It is your responsibility to check this site during
the week and to check your email. (Remember that your email address, PIN, etc. can only be edited
or changed by you, using SDSU’s WebPortal.)
Additional support and help is available at this Blackboard website (from ITS), with good tips on
talking online quizzes.
http://its.sdsu.edu/blackboard/student/additionalhelp/student_test.html,
How This Course Works:
Our focus in this course will be on three major components: 1) What matters (the purpose of ethics
in the accounting profession); 2) Why ethics matter (the reasons, skills and abilities that make a
difference); and 3) How a professional walks the walk. The course is designed to help create a
learning environment that provides students with the opportunity to gain knowledge, awareness and
recognition of ethical terms, theories, codes, etc. Students will be given the opportunity to practice
making choices, exercising professional judgment, and gaining wisdom. Students are also given an
opportunity to put their knowledge and choices into action by taking a stand, raising questions, or
sounding an alarm. Each module will have an online component and an in-class component.
The online portion of each module will include readings (from text and posted articles) viewing
videos, visiting websites, taking quizzes and posting to discussions and journals.
Typical Module Agenda:
 Narrated Slides, with embedded posting assignment
 Video or Website Activity
 Case Preview
 Quiz
 Check Your Business Press Sites
 Reflective Writing Time (Essay and Video Project)
 Preview In-Class Activities
The in class meetings will include case discussions, case write-ups, simulations, team activities,
presentations, possible guest speakers and exams.
Typical In-Class Agenda:
 Class discussion of cases, reading and videos
 From the Headlines – applying course materials to current events
 Team activities and write ups
 Individual activities and write-ups
 Circle of Trust
The following Schedule and Assignment Summary gives a good outline of the modules, topics and
assignment due dates. Specific and detailed modules will be posted to Blackboard, for you to access
and complete.
Schedule and Assignment Summary
Please refer to Blackboard for online module agendas and details of the assignments and activities
for each module. Chapter readings refer to the Minsk/Morris textbook, 3rd edition. I reserve the
right to make changes to the course schedule, if needed to improve the students’ learning
experience. We do NOT meet in class on Dates in BOLD.
Date
Modules and Topic
Assignments
Due for Grade
8/26
Introduction and Tooling Up: Ethical
Read Chapter 1 and Bb Writing Sample in
Reasoning
“Tool Kit”
class
Nothing Due!
9/2
Happy Labor Day
9/9
Ethical Implications, Decision Process Read Chapter 2 and Bb Quiz, Discussion Post
& Judgment
Assignment
9/16
Activities for Ethical Implications,
Write up
Decision Process & Judgment
ONLINE Corporate Governance and
Read Chapter 3 and
Quiz, Discussion Post
9/23
Ethical Management
Bb Assignment
9/30
Activities for Corporate Governance
Write up
and Ethical Management
ONLINE AICPA Code of Professional Read Chapter 4 and Bb Quiz, Discussion Post
10/7
Conduct
Assignment
10/14 Activities for AICPA Code of
Write up
Professional Conduct
Read Chapter 5 and Bb Quiz, Discussion Post
10/21 ONLINE Audit Responsibilities and
Accounting Fraud
Assignment
10/28 Activities for Audit Responsibilities
Midterm Write up
and Accounting Fraud and Midterm
ONLINE Legal and Regulatory
Read Chapter 6 and Bb Quiz, Discussion Post
11/4
Obligations in an Ethical Framework
Assignment
Nothing Due!
11/11 Happy Veteran’s Day
11/18 Activities for Legal and Regulatory
Write up;
Obligations in an Ethical Framework
Soul of Money Essay
Due
Read Chapter 7 and Bb Quiz, Discussion Post
11/25 ONLINE Earning Management and
the Quality of Financial Reporting
Assignment
12/2
Activities for Earning Management
Write up
and the Quality of Financial Reporting
Videos due Dec. 4
Email Update on
12/9
LAB: View Presentations and
Reviews
Prepare Write Up (reviews)
12/16 Final
Discussion of Video
Reviews
Graded Assignments and Grading Scale:
During the semester, you will produce a variety of “products” for me to evaluate, both to help you
conquer the new materials, as well as improve your existing skills in written and oral
communications. Additionally, these data points (graded assignments) will give me a basis to form
an opinion as to your final grade for the course. The final grade is the university’s indicator of your
level of achievement in the course. The more lasting record is what you do with the results of your
15-week investment, and of which, you (and time) will be the best evaluator!
Graded Assignments and Grading Scale (continued):
The following categories describe what you will be required to turn in for a grade, along with a
weighting (%) of each requirement. Please refer to the Schedule and Assignment Summary for due
dates, and check Blackboard for more complete instructions.
Online Quizzes (10%): Each online module will include a Quiz for you to complete no later than
midnight (23:59 per Blackboard) on the Sunday before our Monday class meetings. It is an
individual, solo effort, not in collaboration with other students
Online Posts (10%): Each online module will include a requirement for you to post your reactions
to certain cases, readings, videos, etc. as well as respond to comments posted by your classmates,
due by 23:59 on the Sunday before our Monday class meeting.
Write Ups (25%): You will individually complete and turn in various assignments during class such
as short case analyses, essay reactions to class discussions. Teams may also complete in-class
activities, simulations and cases. All write -ups will be based on the readings and assignments
completed online as well as any in-class materials and discussions
Exam (25%): The exam will include multiple choice questions, short case analysis, essay reactions
and news analysis, similar to the activities we perform in class.
Soul of Money Essay (15%) After reading and discussing The Soul of Money, students will prepare
an essay reflecting on their personal relationship with money, relating their reflections to
themselves, to the accounting profession and to The Soul of Money.
Final Project and Group Presentation (15%): By the end of the semester, each team will create a
short video that captures the team’s understanding of the what, why and how of Ethics in
Accounting. Teams will post the videos to Blackboard by December 4 so the other teams can watch
the videos, prepare a written review (to turn in to me) and then discuss their reactions during the
final class meeting.
Grading Scale: Final Grades will be determined based on the following scale: 90% of the weighted
points and above will qualify for the A range (including A- and A); 80% - 89% of the weighted
points will qualify for the B range (including B-, B and B+), 73% - 79% will qualify for a C or C+,
70% - 72% will earn a C-, below 70% will earn a D, and below 60% will earn an F. (NOTE:
Scoring less than 73% of the points would not constitute graduate-level work and will be dealt with
on a case-by-case basis.)
Grades are based on both effort and effectiveness, with more weight being awarded to the actual
results. So while effort is important and does earn some reward, the final outcome or result is what
matters most. For grading purposes, a grade of A exceeds the course (and assignment) requirements
in both quantity and quality; a grade of B exceeds in some area; a grade of C meets the minimum
requirements; a grade of D fails to meet the minimum requirements; and a grade of F drastically
fails to meet the minimum requirements.
Teams:
You need to form teams of 4-5 students. Ideally, teams should include 1) both genders, 2) both
native and non-native English speakers, and 3) both BMACC and Masters students. Please have
teams formed by Monday, 9/9. One team member needs to email me AND bring a team listing
to class on 9/9.
Ethical and Professional Behavior:
Since our class is focused on gaining an awareness and understanding of ethical decision-making,
we need to adhere to the highest level of professional behaviors. To make sure we all understand
and are on the same page in terms of what the university considers cheating and plagiarism, I have
reproduced the policy below.
This class will follow the university policy in regard to cheating or plagiarism. If you have ANY
doubts as to what constitutes such behavior, please see me with any questions, BEFORE you submit
an assignment. Asking questions after I have brought cheating or plagiarism issues to your
attention does not help you or me or the profession!
Cheating or plagiarism in connection with an academic program at a campus.1
a)
Examples of cheating include unauthorized sharing of answers during an exam, use of unauthorized notes or
study materials during an exam, altering an exam and resubmitting it for regrading, having another student take
an exam for you or submit assignments in your name, participating in unauthorized collaboration on
coursework to be graded, providing false data for a research paper, or creating/citing false or fictitious
references for a term paper. (Submitting the same paper for multiple classes may also be considered cheating if
not authorized by the instructors involved).
b) Examples of plagiarism include any attempt to take credit for work that is not your own, such as using direct
quotes from an author without using quotation marks or indentation in a paper, paraphrasing work that is not
your own without giving credit to the original source of the idea, or failing to properly cite all sources in the
body of your work.
Accommodations for Students with Disabilities:
Students with disabilities who need support services are encouraged to notify the instructor as soon
as possible. This can be done confidentially via email or by phone (see instructor contact
information). If you have a disability, but have not contacted Student Disability Services at 619594-6473 (Calpulli Center, Suite 3101), please do so before contacting me. The web site for
Student Disability Services is: http://www.sa.sdsu.edu/sds/index.html
1
Plagiarism: taken directly from SDSU’s Code Section 41301: