73541 - Accounting Ethics and Social Responsability

Learning outcomes

The aim of the course is to provide knowledge on the various dimensions of ethics, accounting and accountability, social responsibility for organisations. The course explores organisations, accounting, ethics, corporate social responsibility and sustainability themes.

How to integrate ethics in business (and organisations in general) and use corporate social responsibility and sustainability tools.

The course includes conceptual bases of organisations, stakeholders, corporate social responsibility, business and ethical environment, business and government in global society, the corporate and the natural environment.

 

At the end of the course students will be able to understand:

- why the relationship between business and society is becoming more complex?

- why business people and professionals need to be interested in ethics and accountability?

- why business face the need of public scrutiny?

- can ethics be understood and applied in everyday business and how?

- can ethical behaviour contribute to profitability?

- what do we mean by corporate social responsibility, sustainable development and sustainability management and reporting?

- why ecological and environmental problems have forced business and governments to take actions?

Course contents

This course will review the organisations, accounting, ethics, corporate social responsibility and sustainability themes. The course provides a working knowledge of the current and emerging issues associated to all these aspects. 

The focus of this course is on accounting, management, ethics, social responsibility, sustainability and accountability.

 

The outline of the course is based on the following topics:

1)      Introduction: Organisations, Corporations and its Stakeholders

2)      Corporate Social Responsibility

3)      Ethics and Ethical Reasoning

4)      Organizational Ethics and the Law

5)      Global Corporate Citizenship and Sustainability Reporting

6)      Frameworks for Sustainability Reporting

7)      Ecology and Sustainable Development in global business

8)      Managing Environmental Issues

9)      Embedding Ethical Values into the Corporate Culture and Sustainability in emerging markets (Cima)

10)  Incorporating Ethics into Strategy: Developing Sustainable Business Models (Cima)

 

This course is organized in one unit of 40 hours outlined in 10 classes. 

 

Readings/Bibliography

• Lawrence, A., Weber, J., Post, J., (2011), Business and Society. Stakeholders, Ethics, Public Policy, McGraw-Hill Irwin (you can purchase this online). Also, this text may be delivered online using McGraw-Hill's eBook technology. When ordering this title use ISBN 978-007-128936-8

Further readings will be comunicated

Teaching methods

Teaching methods and, possibly, guest speakers

The pedagogical approach is based on a combination of lectures, interactive classes, seminars, research and case study. 

Guest speakers will be invited to lecture contemporary issues.

Discussion questions

 

Assessment methods

Individual written assignment/Discussion questions

The topic for this written assignment will be given to you in the first weeks. It will be around 1000 words and will involve you in researching and then writing a critical appraisal of some of the approaches to a particular aspect of accounting, ethics, corporate social responsibility . You must submit both a hard copy and electronic copy of your assignment. Harvard style ‘social sciences' references will be essential. The  Individual written assignment  is worth the 20% of the final mark of this course.

 

Group Class presentation

Case write-up. The groups will consist of approximately four students who will select the case organisation to be analysed.

The case will consist of group work which analyses a particular Italian or international organisation with specific lets of accounting, ethics, corporate social responsibility .

The Group Class presentation is worth the 30% of the final mark of this course.

 

End of term examination

A final one hour examination will be held at the end of term (during early November) and will consist of a number of essay questions related to different elements of the course programme. The end of term examination is worth 50% of the final mark of this course. During the course a potential list of essay questions will be anticipated.

 

Teaching tools

Books

International articles

Case study method

Discussion questions

Individual written assignment

Group Class presentation

Office hours

See the website of Federica Farneti