Ethics in Accounting and Finance

• Enseignant(s):
• Titre en français: Ethique en Comptabilité et Finance
• Cours donné en: anglais
• Crédits ECTS: 3 crédits
• Horaire: Semestre d'automne 2009-2010, 2.0h. de cours (moyenne hebdomadaire)
•  séances
•  site web du cours
• Formations concernées:

Objectifs

This course deals with the ethical dimension of accounting and finance. Students learn to analyse the ethical problems behind the business scandals that rocked Europe and the USA in the last decade. They learn to understand the theoretical and practical background of misconduct in corporations and how to cope with it. A thorough reflection concerning the ever-increasing power of finance over society and the role of business schools is also proposed.

Contenus

Integrity and justice: Being a moral leader, Ethical decision making, Procedural and distributive justice in organizations, The dark side of business: Fraud, white collar crime and corruption, Fighting back: Compliance and integrity programmes in organizations Cooking the books: The Enron case, The rise and fall of Arthur Andersen, Accounting ethics in the aftermath of Andersen's fall, Ethical issues in investment banking. The financialization of the world: increasing power of finance – speculation, grain price and starvation; debts and overdebts, North and South; The divine right of capital – discussion on shareholder value Making money with ethics: Ethical investment, Microcredits, Banking for the Poor

Evaluation

1ère tentative

Examen:

Ecrit 2h00 heures

Documentation:

Non autorisée

Calculatrice:

Non autorisée

Evaluation:

A final exam, 2 hours, without open-book Retake: idem

Rattrapage

Examen:

Ecrit 2h00 heures

Documentation:

Non autorisée

Calculatrice:

Non autorisée

Evaluation:

Rattrapage : écrit, 2heures, doc non autorisée (100%)