Charles W. Lamden School of Accountancy
Syllabus for ACCTG596
Ethics in Accounting Section 2
Instructor Contact Information
Carol Venable
SSE 2417
venable@mail.sdsu.edu
(put ETHICS in the subject line of emails)
Spring 2014
Office Hours
Thursday 1800 – 1900
By appointment and by 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:
 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
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 Aside from the two texts listed above, other required readings, videos and websites will
be posted to Blackboard in Learning Modules. Other communication with you between classes will be
posted.. 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 talking online quizzes at
http://its.sdsu.edu/blackboard/student/additionalhelp/student_test.html,
How This Course Works
The focus of 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 demonstrates commitment to ethics in the profession. The course
is designed to help create a learning environment that provides the opportunity to gain knowledge,
awareness and recognition of ethical terms, theories, codes, etc. Students will be given the opportunity
to practice making choices and exercising professional judgment. Students are also given an
opportunity to develop critical thinking 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 may include:
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Reading Assignments and PowerPoint slides that parallel the text
Video or Website Activities
Case Previews, Business Press assignments, and/or quizzes
Preview of In-Class Activities
The in class meetings may 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 and/or
Individual activities and write-ups
Turnitin Assignments
Some 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 tentative
weighting (%) of each requirement. Please refer to the Schedule and Assignment Summary at the end
of this document for due dates. Check Blackboard for more complete instructions and/or changes.
Online Quizzes (5-10%): 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 (5-10%): 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 (15-20%): 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. Most write ups will be submitted via Turnitin.
Exam (25-30%): The exam will include multiple choice questions and may include short case
analysis or short answer/essays
Soul of Money Essay (10%) After reading and discussing The Soul of Money, students will prepare
an essay which critiques and reflects on the relationship of money to business, society, and the
profession relating your experiences and your reflections on The Soul of Money.
Group Presentation (15-20%): 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.
Other Items(5%): The following and other relevant items that may be assigned will fall in this
category. Attendance. Plagiarism Assignment, Team Evaluations (Each individual will prepare an
evaluation of themselves and their own team members in the group presentation assignment. Forms will
be provided.) Presentation Evaluations (a written review of one or more presentations as assigned to
you.) I will provide an evaluation rubric and details regarding the presentation..
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 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
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. In-class assignments: Unless it is announced otherwise in
class, all in-class assignments will be collected and must be turned in at the end of the class session.
Points earned from any group work will be given to each group member who is present. If an in-class
assignment is assigned as group work, it must be signed by each group member individually. If a
person signs for someone else, both students will receive a grade of zero for that in-class assignment. If
only one member of the group signs the in-class assignment for the group, every group member will
receive a score of zero for that assignment. LATE IN-CLASS ASSIGNMENTS WILL NOT BE
ACCEPTED.
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. Become familiar with 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)
1
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.
Plagiarism: taken directly from SDSU’s Code Section 41301:
(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 will 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
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. Blackboard contains 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. The instructor reserves the right to make
changes to the course schedule if needed.
NOTE: All in-class team assignments must be personally signed by each individual.
Week Date Modules and Topic
1
1/23 Introduction
2
1/30 Tooling Up: Ethical Reasoning
3
2/6
Ethical Implications, Decision
Process, and Judgment
4
2/13
5
2/20
Activities for Ethical Implications,
Decision Process, and Judgment
ONLINE Corporate Governance and
Ethical Management
6
2/27
7
3/6
8
3/13
9
3/20
10
3/27
11
4/3
4/10
12
4/17
13
4/24
14
5/1
15
5/8
16
5/15
Activities for Corporate Governance
and Ethical Management
ONLINE AICPA Code of
Professional Conduct
Activities for AICPA Code of
Professional Conduct
ONLINE Audit Responsibilities and
Accounting Fraud
Activities for Audit Responsibilities
and Accounting Fraud and
Midterm Exam
SPRING BREAK
ONLINE Legal and Regulatory
Obligations in an Ethical Framework
And Earning Management and the
Quality of Financial Reporting
Activities for Legal and Regulatory
Obligations in an Ethical Framework
and Activities for Earning
Management and the Quality of
Financial Reporting
ONLINE/INPERSON
Team Presentation Work
View Presentations and Prepare
Write-Up
View Presentations and Prepare
Write-Up
ONLINE: Reviews and Team
Evaluations
Assignments
Read Chapter
1 and Bb
“Tool Kit”
Read Chapter
2 and Bb
Assignment
Due for Grade
Writing Sample in class
Quiz, Discussion Post
Write-Up
Read Chapter
3 and Bb
Assignment
Quiz, Discussion Post
Write-Up
Read Chapter
4 and Bb
Assignment
Quiz, Discussion Post
Write-Up
Read Chapter
5 and Bb
Assignment
Quiz, Discussion Post
Midterm Exam, Write-Up
Read Chapter Quiz 6, Discussion Post
6 and 7 and
BbAssignment
Discussion Post
Write-Up, Soul of Money Essay
Due April 21 Noon
Quiz 7 on-line
Reviews and Team Evaluations