BUSINESS ETHICS - The University of Texas at Tyler

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Business Ethics GENB 5340
Tue. 6:00 – 8:40 pm BUS 106
THE UNIVERSITY OF TEXAS AT TYLER
COLLEGE OF BUSINESS ADMINISTRATION
LONG SUMMER 2010
COURSE NUMBER:
COURSE TITLE:
GENB 5340.540, 541, 542
BUSINESS ETHICS
INSTRUCTOR:
REQUIRED TEXTS:
TAMMY W. COWART, J.D.
1) Ferrell, Fraedrich and Ferrell Business Ethics: Ethical Decision Making and Cases,
8th Ed., Houghton Mifflin Co., 2011. (ISBN 13:9781439042236)
Text Website: www.cengage.com/management/ferrell
2) Specific articles are designated in the syllabus; citations are found on Blackboard.
COURSE DESCRIPTION: A study of ethical problems in business and the foundations for decisions involving
ethical issues, with emphasis on ethical decision making for accountants. Students will be expected to engage in
critical thinking in analyzing a variety of ethical situations. Topics include ethical reasoning, integrity,
objectivity; independence, individual conscience, loyalty and responsibility conflict, as they impact on the
ethical decision making process in the functional areas of business.
CLASS MEETING: Tuesday 6:00 – 8:40 pm
TEACHING METHOD: Lecture, article analysis, group presentations and class discussion.
OFFICE & PHONE NUMBER: BUS 133; 566-7217 (office)
OFFICE HOURS: Tuesday 5:30 -6:00 pm; (or by Appointment)
E-mail: tcowart@uttyler.edu
Course Information: www.blackboard.uttyler.edu
ALL GRADES, ANNOUNCEMENTS,ASSIGNMENTS, ETC. WILL BE POSTED ON BLACKBOARD. You should
check Blackboard regularly for course information.
TOPICS COVERED:
Ethical Reasoning
Ethical Corporate Governance
& Culture Issues
Ethics Policy & Procedures
Workplace Integrity & Objectivity
Social Responsibility
Total
9 hrs.
9 hrs.
9 hrs.
4 hrs.
6.5 hrs.
37.5 hrs.
Student Evaluation:
Your final semester grade will be based on exams, a group research paper and presentation,
ethics simulation, and policy analysis. Your final grade will be calculated as follows:
1. Exams (2)
200 pts
2. Research paper/pres 100
3. Simulation Ex.
50
4. Ethics policy ex.
50
Total
400
Grades will be determined based on your total number of points earned, as follows:
A = 358-400
B = 318-357
C = 278-319
D = 240-277
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Business Ethics GENB 5340
Tue. 6:00 – 8:40 pm BUS 106
COURSE OBJECTIVES:
1. KNOWLEDGE OBJECTIVES OF THIS COURSE INCLUDE:
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Demonstrate understanding of theories of ethical reasoning
Understand ethical issues in governance, accounting and auditing
Analyze and apply ethics policies and procedures
Analyze the cause and effect of ethics risks
Demonstrate knowledge of social responsibility issues
Understand the role of organizational mechanisms to support ethical decision making
Effectively utilize outside resources in supporting case analysis and class discussion
2. COMPETENCIES TO BE DEMONSTRATED IN THIS COURSE INCLUDE:
1. COMPUTER-BASED SKILLS:
A. WORD PROCESSING: Preparation of research paper, simulation paper, and policy analysis.
B. INTERNET SEARCH SKILLS: Research of topic for research paper and support for policy
analysis.
C. PRESENTATION SOFTWARE: Use power point to prepare presentation slides for research
paper.
2. COMMUNICATION SKILLS:
A. WRITTEN
a. REPORT ORGANIZATION: Preparation of research paper.
b. REFERENCING: Use of proper reference in research paper according to APA format
B. ORAL: Oral presentation in class of research paper.
3. INTERPERSONAL SKILLS:
A. TEAM-BASED ABILITIES: Requires inter-group cooperation to research and prepare research
paper and presentation.
4. PROBLEM SOLVING (CRITICAL THINKING):
A. CONCEPTUAL THINKING: Use ethical theories to determine ethical outcomes in a variety of
business situations.
B. CREATIVITY AND INNOVATION: Use ethical theories and ethics articles to find alternative
ways to solve ethical dilemmas.
5. ETHICAL ISSUES IN DECISION MAKING AND BEHAVIORS: Discuss ethical problems and
cases regarding ethical reasoning, governance, corporate culture and ethics policies and procedures.
6. PERSONAL ACCOUNTABILITY FOR ACHIEVEMENT: Students must monitor grade progress, and
all projects must be completed on time.
7. COMPETENCE IN BASIC BUSINESS PRINCIPLES:
A. COMPETENCE IN MAJOR FIELD AND GROUNDING IN OTHER MAJOR CORE AREAS:
There is broad coverage of general business topics (described in more detail below), including
discussion of legal issues, marketing issues in ethics, coverage of objectivity and independence in
accounting, and employer/employee issues in management.
B. AWARENESS OF INTERNATIONAL AS WELL AS DOMESTIC IMPLICATIONS OF
BUSINESS DECISIONS: Discuss and analyze cases involving international e-commerce issues
and ethical issues regarding other cultures and outsourcing.
C. UNDERSTANDING AND APPRECIATION OF STRATEGIC IMPACT OF BUSINESS
DECISIONS: Analyze the consequences of a well organized, properly prepared ethics policy and
the failure to prepare a policy. Understand the importance of a stakeholder analysis on business
decisions which include an ethics component.
3. OUTCOMES FOR STUDENTS TO SUCCESSFULLY COMPLETE THIS COURSE INCLUDE: Mastery of the
above objectives as demonstrated by satisfactory completion of questions on each of two exams; Satisfactory
completion of ethics research paper, presentation, policy analysis and simulation.
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Business Ethics GENB 5340
Tue. 6:00 – 8:40 pm BUS 106
1. Exams: One semester exam and a final exam will be given, each worth 100 points. The exams will
consist of multiple choice and essay questions. These questions will require you to demonstrate knowledge and
understanding of substantive concepts and terminology, as well as the ability to apply the concepts to specific
fact situations. Each student is required to bring a Scantron 882 answer sheet to each exam. Neither the
semester exams nor the final will be comprehensive. I EXPECT YOU TO BE PRESENT FOR EXAMS.
MAKE-UP EXAMS WILL NOT BE GIVEN MORE THAN 24 HOURS AFTER THE SCHEDULED
EXAM. IF YOU CANNOT TAKE AN EXAM AT THE SCHEDULED TIME, YOU MUST CONTACT
ME PRIOR TO THE EXAM AND ARRANGE AN ALTERNATE TEST TIME.
2. Research Paper/Presentation: The class will be divided into teams of 4-5 people. Each team will
choose or be assigned a research topic relating to business ethics. Each team must research the topic and
complete a research paper (15-20 pages expected, plus bibliography) and present the paper to the class.
Presentations will be no more than 25-30 minutes. Your presentation will be graded on how well you address the
ethical issues and questions posed in the issue, additional issues from outside research, as well as your use of
proper speech technique (diction, eye contact, use of filler words, etc.) The presentation will be made in front of
the class, and each student in the group is expected to speak! I will deduct points for exceeding the time limit.
To successfully complete the paper, you must engage in extensive research to gather information. Your
assessment should evaluate any ethical/legal issues, how the company reacted, what should have been done to
prevent the problem, and how they should prevent such situations in the future, as well as any additional issues
pertinent to the issue. Written papers are due in class on the day of the presentation. LATE ASSIGNMENTS
WILL NOT BE ACCEPTED. You will be graded on your completion of the assignment as directed, as well as
your grammar, punctuation, sentence structure, and paragraph organization. In addition, I expect you to
properly cite to other sources when you use them according to the APA or MLA format. The written
assignment is designed to have you engage in critical thinking and writing. Guidelines for critical thinking and
analysis, as well as suggestions for critical writing can be found on the Blackboard site for this course.
3. Ethics Simulations: You will complete an online ethics simulation exercise. The exercise is worth
50 points.
4. Ethics Policy Analysis: You will research a company’s ethics policy or create an ethics policy for
your company or employer. This assignment will include the ethics policy prepared/analyzed by you as well as
an explanation of provisions included/excluded.
Disabilities: If you have a disability, including a learning disability, for which you request an accommodation, please
contact Ida MacDonald in the Disability Support Services office so that the appropriate arrangements may be made. In
accordance with federal law, a student requesting accommodation must provide documentation of his/her disability to
the Disability Support Services counselor. For more information, call or visit the Student Services Center located in
the University Center, Room 282 or phone 566-7079 (TDD 565-5579).
Grade Replacement: If you are repeating this course for a grade replacement, you must file an intent to receive grade
forgiveness with the registrar by the 12th day of class. Failure to file an intent to use grade forgiveness will result in
both the original and repeated grade being used to calculate your overall grade point average. A student will receive
grade forgiveness (grade replacement) for only three (undergraduate student) or two (graduate student) course repeats
during his/her career at UT Tyler. (2006-08 Catalog, p. 35)
College of Business Statement of Ethics: The ethical problems facing local, national and global business
communities are an ever-increasing challenge. It is essential the College of Business & Technology help students
prepare for lives of personal integrity, responsible citizenship, and public service. In order to accomplish these goals,
both students and faculty of the College of Business & Technology at The University of Texas at Tyler will:
 Ensure honesty in all behavior, never cheating or knowingly giving false information.
 Create an atmosphere of mutual respect for all students and faculty regardless of race, creed, gender,
age or religion.
 Develop an environment conducive to learning.
 Encourage and support student organizations and activities.
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Business Ethics GENB 5340
Tue. 6:00 – 8:40 pm BUS 106
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Protect property and personal information from theft, damage and misuse.
Conduct yourself in a professional manner both on and off campus.
Academic Dishonesty Statement
The faculty expects from its students a high level of responsibility and academic honesty. Because the value
of an academic degree depends upon the absolute integrity of the work done by the student for that degree, it is
imperative that a student demonstrates a high standard of individual honor in his or her scholastic work.
Scholastic dishonesty includes, but is not limited to, statements, acts or omissions related to applications for
enrollment of the award of a degree, and/or the submission, as one’s own work of material that is not one’s own. As a
general rule, scholastic dishonesty involves one of the following acts: cheating, plagiarism, collusion and/or falsifying
academic records. Students suspected of academic dishonesty are subject to disciplinary proceedings.
University regulations require the instructor to report all suspected cases of academic dishonesty to the Dean
of Students for disciplinary action. In the event disciplinary measures are imposed on the student, it becomes part of
the students’ official school records. Also, please note that the handbook obligates you to report all observed cases of
academic dishonesty to the instructor.
If a team project is found to include plagiarism, the project will receive a zero.
Reading Assignments and Course Schedule:
Listed below are the reading assignments and course schedule for this semester. You are responsible for the
reading assignments on the dates listed even if the class discussion has not kept pace. Additional reading assignments
may be posted on Blackboard by the Instructor.
May
June
July
18
Introduction & Syllabus
Video: “Beyond Enron” & discussion
Assign groups
25
Video: “Smartest Guys in the Room”
1
Chapter 2 – Stakeholder Relationships, Social Resp., & Corp. Governance
“The Virtue Matrix”
“The Gatekeepers’ Tools”
8
Chapter 6 – Individual Factors: Moral Philosophies & Values
“Parable of the Sadhu”
“Business Ethics: Four Spheres of Executive Responsibility”
15
Group 1 & 2 Presentation
Chapter 5 - Ethical Decision Making and Ethical Leadership
“The Ethical Leader’s Decision Tree”
22
Groups 3 & 4 & 5
“Ethics without a Sermon”
29
Mid-term Exam 1 (Chps 2, 5 & 6, articles, presentations & videos)
Simulation game assigned
6
13
Group 6, 7 & 8
Chapter 4 – The Institutionalization of Business Ethics
“The Value of SOX”
“High Court Weighs Fate of PCAOB”
Group 9 & 10
Chapter 7 – Organizational Factors
“Do Well by Doing Good?..”
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Business Ethics GENB 5340
Tue. 6:00 – 8:40 pm BUS 106
August
20
Group 11 & 12
Chapter 8 – Developing an Effective Ethics Program
“Up to Code”
Ethics Policy Assignment (due 7/27)
27
Group 13 & 14
Chapter 10- Globalization of Ethical Decision Making
“Revisiting the Global Business Ethics Question”
3
Final Exam (Chp. 4, 7, 8 & 10, articles, presentations & video)
ARTICLE CITATIONS:
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Business Ethics GENB 5340
Tue. 6:00 – 8:40 pm BUS 106
The Gatekeepers' Tools.Hurtt, David1 David_Hurtt@baylor.edu, Robinson, Michael2
Michael_Robinson@baylor.edu, Stuebs, Martin3 Marty_Stuebs@baylor.edu. Strategic Finance;
Jan2010, Vol. 91 Issue 7, p37-43, 7p, 1 Diagram, 2 Charts
http://ezproxy.uttyler.edu:2048/login?url=http://search.ebscohost.com/login.aspx?direct=t
rue&db=bth&AN=47266729&loginpage=Login.asp&site=ehost-live&scope=site
Bagley, C. (2003). The Ethical Leader's Decision Tree. Harvard Business Review, 81(2), 18-19.
http://ezproxy.uttyler.edu:2048/login?url=http://search.ebscohost.com/login.aspx?direct=t
rue&db=bth&AN=9018309&loginpage=Login.asp&site=ehost-live&scope=site
Michaelson, C. (2010). Revisiting the Global Business Ethics Question. Business Ethics Quarterly,
20(2), 237-251.
http://ezproxy.uttyler.edu:2048/login?url=http://search.ebscohost.com/login.aspx?direct=true&d
b=bth&AN=49005034&loginpage=Login.asp&site=ehost-live&scope=site
Do Well by Doing Good? Don't Count on It.Margolis, Joshua D., Elfenbein, Hillary Anger.
Harvard Business Review; Jan2008, Vol. 86 Issue 1, p19-20, 2p
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b=bth&AN=27996055&loginpage=login.asp&site=bsi-live
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