Charles W. Lamden School of Accountancy
Syllabus for ACCTG596
“Ethics in Accounting”
Spring 2014
Instructor Contact Information
Office Hours
Nancy Jones
Tuesdays 12:00 – 3:00
Thursdays 2:00 – 3:00
SSE 2420
(619)594-5331 (email is the preferred means of communication)
njones@mail.sdsu.edu
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:
 Effective Communicators
 Critical Thinkers
 Knowledgeable about the essentials of
business
 Able to Analyze Ethical Problems
 Global in their perspective
MSA Program Goals
MSA students will graduate with:
 Communication Skills
 Group/Interpersonal Skills
 Communication Skills
 Ethics
 Research Skills
 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.).
 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
Soul of Money: Reclaiming the Wealth of Our Inner Resources, by Lynne Twist with Teresa Barker,
W.W. Norton & Company, 2003
Articles, video links and other materials posted in BlackBoard
BlackBoard Learning Management System
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 the Blackboard help website
http://its.sdsu.edu/blackboard/student/index.html , with good tips on taking online quizzes at
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
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PowerPoint slides with an embedded posting assignment
Video or website activity
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Case preview
Quiz
Check your business press sites
Reflective writing
Preview of in-class activities
The in class meetings will include case discussions, case write-ups, simulations, team activities,
presentations, possible guest speakers, quizzes and exams.
Typical In-Class Agenda
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Class discussion of cases, reading, and videos
Application of course materials to current events
Team activities and write-ups
Individual activities and write-ups
Turnitin Assignments
Writing assignments for this course will be submitted in BlackBoard via Turnitin which is a grading and
plagiarism detection software. IMPORTANT: You agree that by taking this course all required papers
may be subject to submission for textual similarity review to Turnitin.com for the detection of
plagiarism. All submitted papers will be included as source documents in the Turnitin.com reference
database solely for the purpose of detecting plagiarism of such papers. You may submit your papers in
such a way that no identifying information about you is included. Another option is that you may
request, in writing, that your papers not be submitted to Turnitin.com. However, if you choose this
option you will be required to provide documentation to substantiate that the papers are your original
work and do not include any plagiarized material.
Graded Assignments
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 Wednesday before our Thursday class meetings. It is an
individual, solo effort, not in collaboration with other students
Online Posts (10%): You are required to post your reactions to certain cases, readings, videos, etc.
as well as respond to comments posted by your classmates.
Write Ups (30%): 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. Write ups will be submitted via Turnitin.
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 (10%) 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.
Group Presentation (15%): By the end of the semester, each team will create a presentation which
will be delivered to the class during the last two weeks of class. In addition, each of you will be assigned
a team to evaluate and prepare a written review of one or more presentations. I will provide you with an
evaluation rubric and details regarding the presentation.
Missed Exam/Late Assignment Policy
Because in-class assignments often involve interaction with other students and your instructor, there is
no way to replace those assignments with like-kind. In other words, much of the learning experience is
derived from that interaction. Therefore, there is no make-up work available for any missed in-class
work. If you are not in class, you receive a zero on that particular activity. However, I do recognize that
sometimes there can be serious and compelling reasons, such as accident or illness, to miss a class.
Therefore, if you find that you are unable to attend a class session when we are doing an in-class
activity, notify me in advance and I will assign a research topic for you to submit as a substitution for
the missed activity. The research will be graded for quality content and presentation and will substitute
for one and only one absence. No matter the reason for missing class, no other substitutions or makeups will be acceptable. To receive points on in-class activities, you must be present in class.
All exams are to be taken in class and students must take the exam during the regularly scheduled time.
If you believe you are going to miss an exam, you must notify the instructor before the exam is given.
Only in the rare instance that it isn’t possible to notify the instructor (for example, you are in a serious
auto accident on the way to take the exam and end up in the hospital), will there be consideration for not
following this rule. No matter the reason for missing the exam, proof must be brought to the instructor
to validate the claim. Otherwise, this will be an unexcused absence and the grade on the exam will be
zero.
Assignments must be submitted electronically by the due date. Assignments turned in after the due date
will receive no (zero) credit. You are responsible for knowing due dates. If you believe that you will
have a conflict with an assignment due date, you are strongly encouraged to submit assignments early
since late assignments are unacceptable and will receive zero credit toward your grade.
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.)
Grades are based on effectiveness. So while effort is important and may earn some reward, the final
outcome or result is what matters. 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
Some in class assignments will be completed in teams which may either be assigned or self-chosen
depending on the activity. Details regarding team assignments will be provided with each activity.
Teams for the end-of-semester presentation will be chosen by the instructor early in the semester. Look
for your team designation in BlackBoard.
Professional Behavior
You are expected to behave professionally at all times during class sessions:
 Regularly attend class,
 Arrive in class on time,
 Do not leave class until the class period is complete,
 Come prepared for class – this means that you have completed the required readings and
assignments prior to class,
 Pay attention during class - this means that you will not talk to other students during class unless
the conversation is about a class topic and then is not disruptive to the other students,
 Do not do other work or other tasks not related to the class during the class:
o Do not use computers, tablets, cell phones or other devices for non-class work during
class. For example, this means that you will not surf the Internet, play computer games,
text message, or send emails during class,
 Respect your classmates by being a productive, non-disruptive, member of the class.
Unprofessional behavior may result in your dismissal from class and could adversely affect your grade.
Lastly, you need to be well organized and use your time wisely. So, do not expect faculty sympathy:
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If you should lose your work for any reason including a media failure
If you are unable to print or post your assignment for any number of reasons
If you are not able to complete an assignment because you put a higher priority on another part
of your life
 If computer facilities are not available during some of the time you are working on an
assignment.
These are normal occurrences in a business environment and should be taken into consideration when
scheduling your work.
Academic Integrity
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.
Any observed or reported instance of academic dishonesty, as defined in the San Diego State University
Student Handbook, will be prosecuted to the fullest extent possible. During any stage of the semester, if
you deviate from the standards of academic integrity you will at minimum receive a zero on the
assignment and may receive a grade of F for the course. In addition, the instructor may report the event
to the Department and the University. The University may decide to apply additional penalties.
Please refer to San Diego State University Academic Integrity Policy for Student Discipline - Rights and
Responsibilities at http://www.sa.sdsu.edu/srr/conduct1.html
Accommodations for Students with Disabilities
Upon identifying themselves to the instructor and the university, students with verified disabilities will
receive reasonable accommodation for learning and evaluation. If you are a student with a disability and
believe you will need accommodations for this class, it is your responsibility to contact Student
Disability Services at (619) 594-6473. To avoid any delay in the receipt of your accommodations, you
should contact Student Disability Services as soon as possible. Please note that accommodations are not
retroactive, and that I cannot provide accommodations based upon disability until I have received an
accommodation letter from Student Disability Services. For more information, go to the Disabilities
Services website at http://go.sdsu.edu/student_affairs/sds/Default.aspx or call (619)594-6473.
Writing Center
The new SDSU Writing Center is located in PSFA 126, open M-F from 9:00 – 5:00, and open to all
students on campus. Students can make an appointment or drop-in. Additional information can be found
at http://www.writingcenter.sdsu.edu/.
Schedule and Assignment Summary
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.
1
Plagiarism: taken directly from SDSU’s Code Section 41301:
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. We do NOT meet in class on
Dates in BOLD.
Note: it is impossible to predict the precise flow of the course and the activities and dates may have to be
adjusted slightly from time to time. Modifications to the schedule and changes in course requirements
will be announced in class and/or through BlackBoard. In other words, I reserve the right to make
changes to the course schedule if needed.
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Date
Modules and Topic
23-Jan Introduction
30-Jan Ethical Reasoning: Implications for
Assignments
Due for Grade
Writing Sample in class
Read Chapter 1
Accounting
6-Feb Ethical Implications, Decision Process & Read Chapter 2 and Bb
Judgment
Assignment
13-Feb Activities for Ethical Implications,
Decision Process & Judgment
20-Feb ONLINE Corporate Governance and
Read Chapter 3 and Bb
Ethical Management
Assignment
27-Feb Activities for Corporate Governance and
Ethical Management
6-Mar ONLINE AICPA Code of Professional Read Chapter 4 and Bb
Conduct
Assignment
13-Mar Activities for AICPA Code of
Professional Conduct
20-Mar ONLINE Audit Responsibilities and
Read Chapter 5 and Bb
Accounting Fraud
Assignment
27-Mar Activities for Audit Responsibilities and
Accounting Fraud and Midterm
3-Apr
Spring Break
10-Apr ONLINE Legal and Regulatory
Read Chapter 6 and Bb
Obligations in an Ethical Framework
Assignment
17-Apr Activities for Legal and Regulatory
Obligations in an Ethical Framework
24-Apr ONLINE Earning Management and the Read Chapter 7 and Bb
Quality of Financial Reporting
Assignment
1-May Activities for Earning Management and
the Quality of Financial Reporting online
& prep for presentation
8-May View Team Presentations and Prepare
Write Up (reviews)
15-May View Team Presentations and Prepare
Write Up (reviews)
Quiz, Discussion Post
Write up
Quiz, Discussion Post
Write up
Quiz, Discussion Post
Write up
Quiz, Discussion Post
Midterm Exam,
Write up
Quiz, Discussion Post
Write up, Soul of
Money essay due
Quiz, Discussion Post
Write up