Course Syllabus

ACC/260
1
Course Syllabus
Axia College/School of Business
ACC/260
Accounting Ethics: Keeping t Clean
Copyright ! 200"# 200$ by %ni&ersity of 'hoenix( All rights reser&e)(
Course Description
Businesses* accounting practices are un)er heightene) scrutiny follo+ing corporate scan)als in recent years(
Accountants ha&e a legal an) ethical responsibility to follo+ the la+ an) stan)ar) accounting practices as they
)ocu,ent their co,panies* finances( -he course is an intro)uctory le&el course in ethics# focusing on the types
of situations that pose ethical proble,s in business( An atte,pt +ill be ,a)e to help the stu)ent )e&elop an
ethical fra,e+or. +hich +ill allo+ the stu)ent to a))ress ethical issues in the business +orl)( Current tren)s in
accounting ethics# inclu)ing Sarbanes/0xley regulations an) the ethical re1uire,ents for certifie) public
accountants# are e,phasi2e)(
Policies
3aculty an) stu)ents/learners +ill be hel) responsible for un)erstan)ing an) a)hering to all policies containe)
+ithin the follo+ing t+o )ocu,ents:
%ni&ersity policies: 4ou ,ust be logge) into the stu)ent +ebsite to &ie+ this )ocu,ent(
nstructor policies: -his )ocu,ent is poste) in the Course Materials foru,(
%ni&ersity policies are sub5ect to change( Be sure to rea) the policies at the beginning of each class( 'olicies
,ay be slightly )ifferent )epen)ing on the ,o)ality in +hich you atten) class( f you ha&e recently change)
,o)alities# rea) the policies go&erning your current class ,o)ality(
Course Materials
Broo.s# 6( 7( 8200$9( Business & professional ethics for directors, executives, & accountants 8:th e)(9( ;ason#
0<: -ho,son South+estern(
All electronic ,aterials are a&ailable on the stu)ent +ebsite(
Supplemental Resources
Axia College*s Writing Style Handbook# a&ailable online at
https://axiaeca,pus(phoenix(e)u/=riting>Style><an)boo.>Axia%0'(p)f
Week One: Ethics in the Accounting Profession
Details Due Points
Objectives 1.1 7ustify the i,portance of ethical accounting practice(
Course
Preparation
Read the course )escription an) ob5ecti&es(
Read the instructor*s biography an) post your o+n(
Readins Read Appen)ix A regar)ing the final pro5ect re1uire,ents(
Read Ch( 1 ? 2 of Business & Professional Ethics for Directors,
Executives, & ccountants(
Course Syllabus
ACC/260
2
Participation Participate in class )iscussion( 0ngoing 1@
!iscussion
"uestions
Respond to +ee.ly )iscussion 1uestions( Aay 2 ?
Aay :
20
C#ec$Point
Ethics in the
Accounting
'rofession
Ans%er 1uestions 1B an) 1: on p( 2@ of the text( Aay @ B0
Week Two: The Enron and WorldCom Scandals
Details Due Points
Objectives 2.1 )entify unethical practices of Arthur An)ersen that contribute)
to the Enron scan)al(
2.2 Analy2e the unethical practices that le) to the Enron an)
=orl)Co, scan)als(
C#ec$Point
%nethical 'ractices
of Arthur An)ersen
Read the Arthur An)ersen*s -roubles Ethics Case on pp( 10$C11B
8Ch( 29 of the text(
Ans%er 1uestions 1# B# an) : on p( 11B in 200 to B00 +or)s( =hen
respon)ing to 1uestion B# focus solely on the Enron case(
Aay : B0
&ndividual
-he Enron an)
=orl)Co, Scan)als
Revie% the accounts of the Enron an) =orl)Co, scan)als in Ch( 2
of the text:
Enron*s Duestionable -ransactions on pp( "6C10$
=orl)Co,: -he 3inal Catalyst on pp( 11:C11E
Ans%er the follo+ing 1uestions using co,plete sentences:
Enron: 1# B# @# 6# an) " on pp( 106 an) 10$
=orl)Co,: 1# B# :# an) @ on p( 11E
Post your ans+ers as an attach,ent( Clearly label the case an)
1uestion nu,ber for each of your responses(
Aay $ 100
Week Three: The Saranes!O"le# Act of $%%$
Details Due Points
Objectives '.1 Explain ho+ the Sarbanes/0xley Act is )esigne) to pre&ent
unethical accounting practices(
Participation Participate in class )iscussion( 0ngoing 1@
!iscussion Respond to +ee.ly )iscussion 1uestions( Aay 2 ? 20
Course Syllabus
ACC/260
B
"uestions Aay :
Week &our: Approaches to Ethical Decision Making
Details Due Points
Objectives (.1 Co,pare an) contrast philosophical approaches to ethical
)ecision ,a.ing(
(.2 Criti1ue philosophical approaches to ethical )ecision ,a.ing
+hen they are applie) to ethical situations(
C#ec$Point
'hilosophical
Approaches to
Ethical Aecision
;a.ing
Complete the ,atrix in Appen)ix B(
Post your co,plete) ,atrix as an attach,ent(
Aay B B0
&ndividual
Criti1uing
'hilosophical
Approaches to
Ethical Aecision
;a.ing
Revie% each of the responses you +rote in Appen)ix B(
)rite a "00/ to 1#B@0/+or) paper in +hich you criti1ue each of the
philosophical approaches for each of the scenarios in Appen)ix B(
*valuate +hether or not the course of action you chose for the
'hilosophical Approaches to Ethical Aecision ;a.ing Chec.'oint
really is ethical an) +hether or not the reasoning for that course of
action ,a.es sense( As. yourself the follo+ing 1uestions:
s the course of action really the ,ost ethical choiceF
f so# are these the best reasons for ,a.ing this choiceF
Explain(
f not# +hyF =hat is a better choiceF
=hat reasons are there for belie&ing this alternati&e is ,ore
ethicalF
+ormat your paper consistent +ith A'A gui)elines# inclu)ing any
references to the text or other sources(
Post your paper as an attach,ent(
Aay $ 100
Week &i'e: Stakeholder (mpact Anal#sis) Part *
Details Due Points
Objectives ,.1 Aescribe sta.ehol)er i,pact analysis as a +ay of e&aluating
ethical )ecisions(
Readins Read pp( BB:CB@" 8Ch( @9 in Business & Professional Ethics(
Course Syllabus
ACC/260
:
Participation Participate in class )iscussion( 0ngoing 1@
!iscussion
"uestions
Respond to +ee.ly )iscussion 1uestions( Aay 2 ?
Aay :
20
C#ec$Point
Approaches to
Sta.ehol)er ,pact
Analysis
!escribe# in 200 to B00 +or)s# ho+ you ,ight con)uct a
sta.ehol)er i,pact analysis of Scenario 1 of Appen)ix B using each
of the sta.ehol)er i,pact analysis approaches: ,oral stan)ar)s#
fi&e/1uestion# an) 'astin*s approach(
!ote( 4ou are not re1uire) to analy2e the effect on each
sta.ehol)er(
Post your )escription as an attach,ent(
Aay @ B0
Week Si": Stakeholder (mpact Anal#sis) Part $
Details Due Points
Objectives 6.1 Analy2e the i,pact of ethical )ecisions on sta.ehol)ers(
C#ec$Point
'resentation of the
Sta.ehol)ers*
'ositions
4our instructor +ill )i&i)e the group into four )iscussion clusters#
each representing one of the Kar)ell sta.ehol)er groups: Kar)ell
e,ployees 8the union9# Kar)ell in&estors# the city of Gi&ersi)e an)
resi)ents# an) Kar)ell legal counsel(
Read -he Kar)ell 'aper Co( Ethics Case on pp( B$1 an) B$2 8Ch(
@9 of the text(
!iscuss +ithin your group ho+ best to represent your position an)
)esires( -he )iscussion coul) pro&i)e you +ith i)eas for ho+ to be
persuasi&e an) ho+ to co,,unicate the potential i,pact of Kar)ell*s
actions on your sta.ehol)er group( 4ou are not re1uire) to )iscuss#
but are encourage) to ta.e a)&antage of the opportunity(
Prepare# in)i&i)ually# a presentation that represents your assigne)
sta.ehol)er group*s concerns an) +ishes for the co,pany(
Co,pose your presentation as though you +ere to )eli&er it to the
entire boar) of )irectors of the Kar)ell 'aper Co(
)rite your presentation in 200 to B00 +or)s using ;icrosoft
H
=or)(
Aay B B0
&ndividual
'resentation of the
CE0*s 'osition
Revie% the anony,ous sta.ehol)er presentations your instructor
has poste)( -here ,ay be repetition a,ong the presentations fro,
the sa,e group# so ,entally synthesi2e the presentations into four
positions# one for each group( 4ou ,ight fin) it helpful to ta.e notes(
Complete the Sta.ehol)er Analysis -able foun) in Appen)ix C
base) on your synthesis(
)rite a 1#0@0/ to 1#:00/+or) paper in +hich you assu,e the role of
Aay $ 100
Course Syllabus
ACC/260
@
Kar)ell*s CE0( As CE0# critically exa,ine each sta.ehol)er position
in light of the facts of the case(
Consider the strengths an) +ea.nesses of each sta.ehol)er
position# especially ho+ their )esires for action coul) affect the
co,pany*s profitability( -hen# select a course of action fro, the
follo+ing list:
Aeny any lin. bet+een the co,pany an) the sonox )etecte)
in the ri&er an) refuse to stu)y the issue further(
Agree to continue collecting )ata an) in&estigating the issue
further +ithout a),itting the ,ill is the source of the sonox(
Assu,e there is a lin. bet+een the sonox an) the co,pany
an) ta.e i,,e)iate steps to upgra)e the plant to pre&ent future
spillages(
Provide an argu,ent that supports your )ecision( Support your
)ecision +ith e&i)ence an) logic# not your personal opinion( An
i,portant part of your gra)e on this assign,ent is )e,onstrating
your ability to thin. critically: to suspen) 5u)g,ent +hile gathering
e&i)ence an) consulting the &arious sta.ehol)ers* positions# to
analy2e each position# to consi)er the effects of )ifferent courses of
action# an) then to ,a.e a )ecision an) support it +ith e&i)ence an)
logic(
+ormat your paper consistent +ith A'A gui)elines# inclu)ing any
references to the textboo. or other sources(
Post your Sta.ehol)er Analysis -able an) paper as attach,ents(
!ote( gnore the actual outco,e of the case pro&i)e) in the text( -he
)etails gi&en in the boo. regar)ing the outco,e of the case shoul)
not be reference) in your paper nor influence your )ecision(
Week Se'en: Making Ethical Decisions) Part *
Details Due Points
Objectives -.1 )entify ho+ accounting professionals contribute to ethical
corporate )ecision ,a.ing(
Readins Read pp( 21$C2:: 8Ch( :9 of Business & Professional Ethics(
Participation Participate in class )iscussion( 0ngoing 1@
!iscussion
"uestions
Respond to +ee.ly )iscussion 1uestions( Aay 2 ?
Aay :
20
Course Syllabus
ACC/260
6
Week Eight: Making Ethical Decisions) Part $
Details Due Points
Objectives ..1 Apply philosophical approaches to ethical )ecision/,a.ing
situations(
C#ec$Point
Briefly Applying a
Aecision/;a.ing
3ra,e+or.
Ans%er the three 1uestions follo+ing the ;anage,ent Choice
Ethics Case on p( 2EE 8Ch( :9 of the text(
!escribe# in 200 to B00 +or)s# +hat Sue shoul) )o an) the
)ecision/,a.ing approach that supports such action +hen
respon)ing to 1uestion B( -he steps su,,ari2e) in 3igure @(@ on p(
B@B 8Ch( @9 ,ay help gui)e your ans+er to 1uestion B( 7ustify your
)ecision base) on the i,pact it +oul) ha&e on the sta.ehol)ers
in&ol&e) in the situation using ter,inology an) concepts fro, Ch( @(
Post your response as an attach,ent(
Aay : B0
&ndividual
3ully Applying a
Aecision/;a.ing
3ra,e+or.
Read the 6oc.er Goo, -al. Ethics Case on p( 2E: 8Ch( :9 of the
text(
Anal/0e the case using sta.ehol)er i,pact analysis an) the
philosophical approaches to ethical )ecision ,a.ing(
*1plain +hat you thin. Albert shoul) )o in a $00/ to 1#0@0/+or)
paper(
Orani0e your paper using the follo+ing section outlines( Ge&ie+
the 1uestions for each section to help you analy2e the case an)
fra,e your paper(
!ote" Ao not explicitly ans+er these 1uestions +ithin the bo)y of
your paper(
ntro)uction
o =hat is the ethical )ile,,a in the caseF
o =hat e&ents le) to the )ile,,aF
o =hen )escribing the )ile,,a# )i) you ,ista.enly
propose a solutionF
Sta.ehol)ers n&ol&e)
o <a&e you i)entifie) sta.ehol)ersF
o =hat is their sta.e in the caseF
o <a&e you )escribe) e&ery sta.ehol)er in an
ob5ecti&e# unbiase) +ayF
Course of Action
o <a&e you clearly state) the course of action Albert
Aay $ 100
Course Syllabus
ACC/260
$
shoul) ta.eF
o =hat reasons support your )ecisionF
o =hat philosophical approach )i) you use to reach
your )ecisionF
o =hat are the +ea.nesses of your argu,entF <a&e
you a))resse) counterargu,entsF
Sta.ehol)er ,pact
o <o+ )o you thin. each sta.ehol)er +ill be i,pacte)
by your )ecisionF
o Are there potential i,pacts on sta.ehol)ers that are
)ifficult to anticipateF <a&e you i)entifie) the,F
Conclusion
o Ao you present ne+ e&i)ence or analysis in the
conclusionF =oul) it be ,ore appropriate in another section
of the paperF
o <a&e you su,,ari2e) the )ile,,a# your )ecision#
an) the potential effect on sta.ehol)ersF
+ormat your paper consistent +ith A'A gui)elines# inclu)ing any
references to the textboo. or other sources(
Post your paper as an attach,ent(
!ote( An i,portant part of your gra)e on this assign,ent is
)e,onstrating your ability to thin. critically: to suspen) 5u)g,ent
+hile gathering e&i)ence an) consulting the &arious sta.ehol)ers*
positions# to analy2e each position# to consi)er the effects of
)ifferent courses of action# an) then to ,a.e a )ecision an) support
it +ith e&i)ence an) logic(
Week +ine: The Ethical Accounting Professional
Details Due Points
Objectives 2.1 Apply philosophical approaches to ethical )ecision/,a.ing
situations(
Participation Participate in class )iscussion( 0ngoing 1@
Capstone
!iscussion
"uestion
Respond to the capstone )iscussion 1uestion(
s an accounting professional guarantee) to act ethically 5ust
because he or she has co,plete) a course in ethicsF Explain
your ans+er( <a&ing nearly reache) the en) of this course# +hat
)o you thin. you ha&e learne) that +ill help you to act ethically
Aay B 1@
Course Syllabus
ACC/260
E
in your future professionF
+inal Project
Sol&ing Ethical
Aile,,as in the
Accounting
'rofession
Read the Aile,,a of an Accountant Ethics Case on pp( 2E@C2E$
8Ch( :9 of the text(
Anal/0e the case using sta.ehol)er i,pact analysis an) the
philosophical approaches to ethical )ecision ,a.ing(
Complete a sta.ehol)er i,pact analysis using the table in Appen)ix
C as a te,plate( A)apt the table to suit your nee)s(
Compose a 1#0@0/ to 1#:00/+or) paper explaining the course of
action Aan shoul) ta.e(
Orani0e your paper using the follo+ing section outlines( =ithin
each section belo+ are 1uestions an) pro,pts that ,ay help you
analy2e the case( 4ou are not re1uire) to explicitly ans+er these
1uestions or a))ress each of the pro,pts# but they ,ay assist you
as you organi2e your thoughts(
ntro)uction
o =hat is the ethical )ile,,a in the caseF
o =hat e&ents le) to the )ile,,aF
o =hen )escribing the )ile,,a# )i) you ,ista.enly
propose a solutionF
Sta.ehol)ers n&ol&e)
o <a&e you i)entifie) sta.ehol)ersF
o =hat is their sta.e in the caseF
o <a&e you )escribe) e&ery sta.ehol)er in an
ob5ecti&e# unbiase) +ayF
Course of Action
o <a&e you clearly state) the course of action Aan
shoul) ta.eF
o =hat reasons support your )ecisionF
o =hat philosophical approach )i) you use to reach
your )ecisionF
o =hat are the +ea.nesses of your argu,entF <a&e
you a))resse) counterargu,entsF
Sta.ehol)er ,pact
o <o+ )o you thin. each sta.ehol)er +ill be i,pacte)
by your )ecisionF
o Are there potential i,pacts on sta.ehol)ers that are
)ifficult to anticipateF <a&e you i)entifie) the,F
Aay $ 2@0
Course Syllabus
ACC/260
"
Conclusion
o Ao you present ne+ e&i)ence or analysis in the
conclusionF =oul) it be ,ore appropriate in another section
of the paperF
o <a&e you su,,ari2e) the )ile,,a# your )ecision#
an) the potential i,pact on sta.ehol)ersF
3#in$ critically about the case# an) +rite persuasi&ely( A portion of
your gra)e +ill be )eter,ine) by your )e,onstration of critical
thin.ing: suspen)ing 5u)g,ent +hile gathering e&i)ence an)
consulting the &arious sta.ehol)ers* positions# analy2ing each
position# consi)ering the i,pact of )ifferent courses of action# an)
then ,a.ing a )ecision an) supporting it +ith e&i)ence an) logic(
+ormat your paper consistent +ith A'A gui)elines# inclu)ing any
references to the textboo. or other sources(
Post your Sta.ehol)er Analysis -able an) paper as attach,ents(
Discussion ,uestions
)ee$ One !iscussion "uestions
Gea) the =here =ere the AccountantsF Ethics Case on pp( B6 an) B$ 8Ch( 19 of the text( Ans+er the
1uestion as if you +ere Sa,( Gespon) to your class,ates as if you +ere Ior,( <o+ helpful are your
class,ates* responsesF
;any ,etho)s are use) to ,aintain high ethical stan)ar)s in the accounting profession# inclu)ing
go&ern,ent regulations# ethics course re1uire,ents in schools# an) professional societies or associations
that ,aintain co)es of ethics( =hat ,etho) )o you thin. accounting professionals fin) ,ost effecti&e or
beneficialF =hat ,etho) )o you thin. +oul) be ,ost effecti&e for ensuring high ethical stan)ar)s in the
accounting professionF Explain your ans+ers(
)ee$ 3#ree !iscussion "uestions
-he Sarbanes/0xley Act 8S0J9 is a piece of legislation that affects ,any corporations( Ao you thin.
S0J is really necessaryF Explain your ans+er(
Ans+er 1uestion : on p( "@ 8Ch( 29 of the text( Explain your choices(
)ee$ +ive !iscussion "uestions
Ans+er 1uestion @ on p( B@: 8Ch( @9 of the text( Explain your ans+er(
n +hat circu,stances +oul) each approach to sta.ehol)er i,pact analysis 8,oral stan)ar)s# fi&e/
1uestion# an) 'astin*s approach9 be ,ost usefulF Su,,ari2e the approaches an) )escribe +hen each
+oul) be ,ost or least useful(
)ee$ Seven !iscussion "uestions
Course Syllabus
ACC/260
10
Ans+er 1uestions : an) @ on p( 26: 8Ch( :9 of the text( 'ro&i)e a hypothetical exa,ple to illustrate your
ans+er to 1uestion :( Explain your ans+ers thoroughly(
=hat role ,ight an accounting professional play in ethical corporate )ecision ,a.ingF Shoul) an
accounting professional play a role e&en +hen he or she is not the final )ecision ,a.erF Explain your
ans+er(
Cop#right
%ni&ersity of 'hoenixH is a registere) tra)e,ar. of Apollo Kroup# nc( in the %nite) States an)/or other countries(
;icrosoftH# =in)o+sH# an) =in)o+s I-H are registere) tra)e,ar.s of ;icrosoft Corporation in the %nite) States an)/or other countries(
All other co,pany an) pro)uct na,es are tra)e,ar.s or registere) tra)e,ar.s of their respecti&e co,panies( %se of these ,ar.s is not
inten)e) to i,ply en)orse,ent# sponsorship# or affiliation(
E)ite) in accor)ance +ith %ni&ersity of 'hoenixH e)itorial stan)ar)s an) practices(