Curricula

Objectives

The object of the course

Ethical questions relate, for example, to the correctness of individual and community actions, truthfulness, benefits, responsibilities, justice, and virtue. In the course you will delve into the ethical issues of organizational operations and financial management and their significance.

Course competences

Learning to learn: The student is able to acquire, critically assess and produce information while taking into account the perspectives of different fields.
Ethics: The student is able to promote ethically sustainable activities and the realization of ethical reflection in their different operating environments.
Ethics: The student makes decisions taking individual, communal, and societal perspectives into account.
Sustainable development: The student is able to apply the knowledge and future visions of sustainable development comprehensively as a basis for sustainable solutions.

The learning objectives of the course

You acquire knowledge about approaches to and concepts of ethics, and ethical situations that you critically assess and resolve using the theories and methods of the field, promoting ethically sustainable activities. In ethical decision-making, corporate social responsibility, and responsibility reporting, you consider individual, communal, and societal perspectives.

Content

Approaches to ethics, professional and business ethics, ethical issues in management and financial management, stakeholder relations, legislation and ethics, corporate social responsibility, sustainable development, sustainability reporting

Learning materials and recommended literature

Boatright, J. R. 2014. Ethics in finance (3rd ed.). John Wiley & Sons.
Duska, R. F., Duska, B. S., & Ragatz, J. 2011. Accounting ethics (2nd ed.). Wiley-Blackwell.
Klein, G. (2016). Ethics in accounting: A decision-making approach. Wiley.
Current articles published in scientific journals
Case studies of ethical issues

Teaching methods

Introductory webinars on the topics of the course, learning assignments.

Guidance:
Mandatory opening webinar in Zoom
Guidance tools of web learning environment (Moodle, Teams, Zoom)

Exam dates and retake possibilities

There are no exams in the course.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Webinars 6 h, independent study and learning assignments 129 h

Further information for students

The assessment in the course is based on the competence demonstrated in learning assignments which are done individually, in pairs or in groups (100 %, 5 ECTS credits). Learning assignments may be quizzes, summaries, essays and/or analyses that are related with the topics of the course.

Students' attendance and activity will be checked three weeks after the start of the implementation. The first learning assignment of the course is scheduled in such a way that the student must return it within the first three weeks. If the student does not make this return, his/her enrollment for the course will be rejected.

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Sufficient 1
You identify various approaches to ethics using the concepts of the field which you define. You describe ethical situations and questions related to financial management using the theories and methods of the field. You recognize ethical issues in financial management and their potential solutions. You describe corporate social responsibility and sustainability reporting.

Satisfactory 2
You understand various approaches to ethics and utilize the concepts of the field which you distinguish and classify. You compare ethical situations and questions related to financial management using the theories and methods of the field. You differentiate ethical problems in financial management and their potential solutions. You comprehend corporate social responsibility and sustainability reporting for a company.

Evaluation criteria, good (3-4)

Good 3
You apply various approaches to ethics using the concepts of the field which you select and define. You illustrate ethical situations and questions related to financial management using the theories and methods of the field. You resolve ethical problems in financial management. You explain corporate social responsibility and sustainability reporting.

Very good 4
You analyze various approaches to ethics and concepts which you specify. You structure ethical situations and questions related to financial management using the theories and methods of the field. You analyze ethical issues in financial management and their solutions. You ex-amine corporate social responsibility and sustainability reporting.

Evaluation criteria, excellent (5)

Excellent 5
You evaluate various approaches to ethics and concepts which you reflect upon. You set ethical situations and questions related to financial management in proportion using the theories and methods of the field. You assess ethical issues in financial management and their solutions. You interpret corporate social responsibility and sustainability reporting.