ACC 7310 Fall 2007 CRN 13776

ACC 7310

Business and Professional Ethics
for Managers and Accountants

Corporate stakeholders have expectations -- reflected in laws,
regulations, and professional codes of conduct -- about
the ethics of accountants and managers.
This course considers the significance of integrity,
independence, and reputation in light of these rules.

Syllabus - Fall 2007

CRN 13776

Albert D. Spalding, JD, CPA Associate Professor

School of Business Administration , Department of Accounting
100 William C. Rands House, 5229 Cass Avenue, Detroit, Michigan 48202-3930
Telephone (313) 577-4469 / Telecopier (313) 577-2000
Email: aspalding@wayne.edu

Course Objectives

To draw from moral and ethical principles, theories, and philosophical perspectives in an effort to better understand ethical decision making and character development.
To review basic philosophical approaches to morality and applied ethics in the context of the workplace.
To enable and encourage the student to think more independently and autonomously about ethics, fiduciary duties, and the social responsibilities of business organizations and their managers and directors.
To enable the student to more clearly articulate her or his role in the development and implementation of the organization's ethos.
To further develop critical thinking and argumentation skills in the context of the synopsis and analysis of real world cases.
To articulate the role of integrity and professional ethics in the accounting profession and in corporate governance.
To differentiate between the interpretation and applicability of laws, regulations, court cases, codes of conduct, and general ethical principles.
To further develop and employ research, writing and communication skills, including argumentative skills.

Course Open to Graduate Students Only

This course is reserved exclusively for graduate students formally admitted to the University. This course serves as a required or core course in the M.S. in Taxation or the M.S. in Accounting programs, and serves as an elective in the M.B.A. program. Students who have already taken the online course, BA 7070, Social Perspectives on the Business Enterprise, may also take this course, and vice-versa.

"Online" versus "Deadline"

prior to the respective deadline

Schedule of Assignments

Schedule of Assignments Updated on Web

Schedule of Assignments

If you usually access the internet from a home computer, your own laptop, or another computer to which you have regular access, you might wish to "bookmark" the online syllabus link as one of your Favorite Places so that you can quickly find your way back to the syllabus on a regular basis (at least twice weekly).
Note: if you have trouble with some of the links on this page, try accessing this page from a campus computer, or by configuring your browser to the WSU proxy server.

Course Materials and Related Requirements

Required Texts:

Leonard J. Brooks, Business & Professional Ethics for Directors, Executives & Accountants, 4th Edition [2007, Southwestern/Thomson], ISBN 0-324-37539-5.

Note: The 4th edition is required for this course; prior editions will not work.

Deirdre N. McCloskey, The Bourgeois Virtues: Ethics for an Age of Commerce [2006, University Of Chicago Press], ISBN 0226556638.

Recommended Supplementary Text: Barry Tarshish, Grammar for Smart People [1993, Pocket], ISBN 0671750445.
Recommended Supplementary Text: Claire B. May & Gordon S. May, Effective Writing: Handbook for Accountants (7th Edition) (Prentice Hall, 2005), ISBN 0131496816.
Recommended Supplementary Text: Zachary Seech, Writing Philosophy Papers - Fourth Edition [2003, Wadsworth], ISBN 0534585272.
Recommended Supplementary Text: T. Edward Damer, Attacking Faulty Reasoning - Fifth Edition [2005, Wadsworth], ISBN 0-534-60516-8.
Computer: Students who do not have regular access to a computer with modem should apprise themselves of the various Wayne State University computer labs (including labs at the School of Business Administration on Main Campus, at the Oakland Center, and at campus libraries) so that they can keep up with changes to the Schedule of Assignments, download lecture notes, complete the research requirements in this course, participate in discussion forums and online discussions, and access their email.
Activated AccessID Account: To access Course Documents and other restricted pages on the Blackboard site for your section of this course, you'll need to be signed onto Blackboard with your Wayne State University AccessID.

For new Wayne State students, it's very important that you immediately log in to WSU Pipeline (http://pipeline.wayne.edu) and activate your AccessID account. AccessID accounts need to be activated before they can be used. Your AccessID format is two letters followed by four numbers, e.g. xy6789. The AccessID is printed on your OneCard. Your initial password for your AccessID account is set to the 9-digit Student ID number, which is also printed on your OneCard. (You will also need your 9-digit Student ID number for the First Email Assignment in this course.)
If you are having any difficulties with access to Blackboard, call the C&IT Help Desk during regular business hours at (313)577-4778 or e-mail them at helpdesk@wayne.edu.

Required Email Account: Each student in this course must have, and must check regularly, her or his own email account. An email account that is shared with another person (another student, a spouse, a parent, etc.) is not allowed. Students who do not already have their own personal email account should make use of their Wayne State AccessID Email Account for this course. As noted in the Email Protocols Used in This Course, it is important that your email mailbox is not full, and that you are able to receive any emails sent to your AccessID email address. Be sure to correct your email address on Pipeline (http://pipeline.wayne.edu) if you are not relying on the University AccessID as your primary email..

To set your email forwarding, login to WSU Pipeline (http://pipeline.wayne.edu), and click the "Account" icon in the upper right hand corner of the page. In the "Account Management Menu", click "Set Mail Forwarding". Specify your primary email address, and desired options, and click "OK". This will ensure that you receive any emails "broadcast" from this Blackboard system to all students in this course. Please make absolutely sure that your exact email address has been entered precisely. Also make sure that it is a valid and working email address, and that your email mailbox (including your WSU Access ID email mailbox) is not full.

To empty your WSU AccessID email mailbox, browse to https://webmail.wayne.edu/. After you login, notice the Quota percentage at the top of the screen. To clear some or all of your messages from your WSU Access ID email mailbox, click on the <First link, then click on the Select link (to select all of the oldest messages). Then click on the Mark button to mark all of the selected messages for deletion. Finally, click on the Purge Deleted Items link within the green field on the far left, to remove the messages that were selected-for-deletion from your mailbox. Repeat until you have cleared all (or a sufficent amount) of the available space, as indicated by the Quota percentage at the top of the screen. Check your Quota percentage from time to time to make sure your WSU Access ID email mailbox is not full.

Required Wall Street Journal readings are assigned regularly, and are taken into account when students take tests, engage in Discussion Board discourse, etc.. In particular, articles addressing legal, regulatory, and ethical issues will be assigned. The newspaper is available at both Purdy and Detroit Public libraries, as well as at local public libraries. The Wall Street Journal Interactive Edition is also an excellent online source for these articles, and may be accessed without charge by students who obtain a student "hard copy" subscription to the "paper" edition of the Wall Street Journal. Only paid subscribers to the Wall Street Journal are able to "click through" to the article. Nonsubscribers should plan to find their way to the assigned articles at a local public library, at one of the WSU libraries, or elsewhere. Students who obtain a student subscription to the paper edition of Wall Street Journal will automatically receive a subscription to the Wall Street Journal Interactive Edition and will be able to "click through" to the assigned Wall Street Journal articles to obtain copies. To obtain a student subscription to the paper edition, click here: On Page 1 of the subscription form, enter 482 as the first three digits of the Wayne State U. Zip code. On Part 2 of the online subscription form, enter Ethics as the course for which you are using the Journal, and indicate Spalding, Albert as your referring professor.*

Final Grade Calculation

The final calculated grade is a composite of the grades received for examinations, written submissions, participation in discussion, etc. Based upon the percentage of total points earned in each category, final grades as a percentage of total available points are as follows: 92.0 to 100 = A; 90.0 to 91.9 = A- ; 87.0 to 89.9 = B+; 82.0 to 86.9 = B; 80 to 81.9 = B-; 77.0 to 79.9 = C+; 72.0 to 76.9 = C; 70.0 to 71.9 = C-; Below 70.0 = E. A GRADE OF "INCOMPLETE" IS NOT AVAILABLE. The various components of the final grade are:

	Approx. Points**	Approx. Percent**
Task Points: Email assignments, Quizzes, Discussion Board participation, Research Paper presentation, etc., including slack points.	265	18 %
Ethical Analyses	300	20 %
Mid-Term Exams	300	20 %
Research Paper	200	14 %
Final Exam	400	28 %

The final grade is based upon the student's numeric scores, not the related letter grade associated with each component. See How to Study for ACC 7310 for more information.

Last Day to Drop: Monday, November 12, 2007.

This drop deadline is the last day on which Prof. Spalding approve a request to withdraw from this course.

On or prior to that date, one of the following grades will be assigned for students who drop:

WN Withdrawal never attended, never took a quiz, and has no graded work to date.
WF Withdrawal with a failing grade earned to date.
WP Withdrawal with a passing grade earned to date.

If a student does not withdraw officially by the above date , s/he will likely receive a failing grade of "F". After the above date, Prof. Spalding will not approve a a request to withdraw from this course, and no "W" grade will be allowed or available. Instead, the final grade calculation will be computed at the end of the course, as explained above, and the resulting grade (e.g., an "F" or failing grade) will be assigned.

This withdrawal policy for this course does not affect tuition and fees, since there is no tuition cancellation provision or tuition refund for withdrawn courses. For information regarding University dates pertaining to tuition cancellation and other matters, consult the University schedule. If you have specific questions about course registration or drop procedures at the School of Business Administration, consult your student advisor.

Communicating with Your Instructor

Office Location. Room 203 William C. Rands House, on the second floor, at 5229 Cass Avenue, Main Campus. The Rands House is located next door to the Prentis Building. Correspondence may be mailed to (or delivered in person) to Prof. Spalding at the Department of Accounting office, 100 Rands House (first floor), 5229 Cass Avenue, Main Campus. The mailing address is shown above at the top of this syllabus.

Office Hours. Virtual office hours by email 24/6, and in-person by appointment.

Electronic Mail. Students are encourage to call the instructor at (313) 577-4469, or stop by the office at 203 Rands House at any time. The most reliable means of communicating with your instructor, however, is by leaving an E-Mail message. Electronic mail is usually answered within 24 hours.

The first email assignment, due at Unit One, is an email message to the instructor. The Subject of the email should include the student's name and section number; for example, if John Doe's section or CRN (call number) of ACC 7310 is CRN 13776, John Doe's Subject would be as follows: John Doe 13776 - First Email Assignment. The text of the message is as follows: Student name, student number, address, phone numbers, web site if applicable, and course number ACC 7310 and CRN for the student's section of this course. All other email to the instructor during the semester should follow this format (as well as the other email protocols listed at http://sbaweb.wayne.edu/%7Easpalding/acc7310/email.html and should include the student's name, followed by a space, followed by 13776, followed by the subject of the message, in the subject line of each email. Always leave a space before and after the CRN number.
Announcements for This Course on Blackboard

Most assignments, readings, and announcements for this course will be listed below or posted on the Blackboard site for this course, at least a week ahead of time. Any last minute changes, including any cancellations or other last minute change, affecting this course, will be posted on the Blackboard site for this course. If there is a power outage on Main Campus or other emergency resulting in the cancellation of classes at Wayne State University, all assignments due for that day continue to be due as scheduled. The Internet does not shut down for emergencies, so simply submit all discussion board postings, online exams, and all other assignments as scheduled below irrespective of any weather or other emergency. If you usually use a Wayne State University campus computer for these assignments, but you discover that that Wayne State computer facility is closed for any reason, simply find your way to a public library, cybercafe, friend's house, employer work station, or other internet-accessible computer so that you are able to receive credit for timely submitted work, since no credit is given for late submissions under late submissions.

F1/F2 International Students

The U. S. Department of Homeland Security has recently established regulations for F1 students taking online classes. Specifically, if you have F1 visa status and are taking more than one online class in a semester, you need to provide proof that you are physically present for at least two meetings with your instructor for each online class.. F1 (international) students who are taking online or distance learning classes that do not require you to physically be present on campus for an exam, a class meeting, or other purposes relating to the class can use only one class or three credits per semester toward the full course of study requirement. For example, if you are an undergraduate student enrolled in 12 credit hours, you can only count one class or 3 credit hours of online study or distance learning classes toward the full course of study requirement for that particular semester if no physical presence on campus is required. Therefore, F1 (international) students taking more than one (3 hr.) class online per semester are now required to come to campus at least twice per semester to physically meet with their instructor (e.g., oral presentation, in-person office visit by appointment, etc.). The Office of International Students and Scholars [in the Welcome Center (42 W. Warren) at WSU (Tel: 313-577-3422, Fax: 313-577-2962, e-mail: oismail@wayne.edu)] will provide F1 students with a form for faculty to sign verifying these two meetings per online course each semester, and it is the student's responsibility to contact the faculty member regarding the need to meet.

Academic Integrity

Strict compliance with the Wayne State University Academic Integrity policies and the Student Code of Conduct are required in this course. Any cheating (including collaboration among students on quizzes or exams), fabrication, plagiarism, or other academic dishonesty will result in an automatic grade of E for this entire course, irrespective of the specific context or assessment involved (quiz, research paper, exam, etc.). In addition, charges will be filed with the Judicial Officer of the Dean of Students Office. For more information, see the Student Code of Conduct brochure. There is zero tolerance of academic dishonesty in this course.

Schedule of Assignments Subect to Change - Check Back Often Note: if you have trouble with some of the links on this page, try accessing this page from a campus computer, or by configuring your browser to the WSU proxy server.
Unit and Due Dates and Times†	Readings Due Prior to Discussion and Quiz (Draw from these Readings when Completing Discussion and Quiz Due at 6:00 p.m..	Discussion Questions, Completed on Discussion Board Prior to Deadline Due at 6:00 p.m. However, when there is both a Part A and a Part B, Part A initial Discussion Board postings, are Due at 6:00 p.m.. Part B Responsive and Follow-Up Discussions are Due at 11:00p.m.	Other Items Due to be Submitted Prior to Deadline Due at 6:00 p.m.:
09/10/2007, Monday Introduction Note: First Email Assignment, Initial Discussion Board postings (U1D1, U1D2, and U1D3), and Baseline Quiz, are due at 6:00 p.m. on 09/17/2007, but may be submitted earlier. Quiz # 1 is also due at 6:00 p.m. on 09/17/2007, but is not available until 09/16/2007 per the Quizzes page of this syllabus.	Primary Readings: Read, from top to bottom, this syllabus and all attachments listed at the bottom of this syllabus. Pay special attention to the syllabus page entitled: How to Study for ACC 7310. View the introductory lecture on Blackboard. Also read the following articles, found at the Course Documents page of Blackboard: Amitai Etzioni "When It Comes to Ethics, B-Schools Get an F," Washington Post, August 4, 2002; Maital, Shlomo, "More than Greed;" and Younkins, Edward W., "Morality and Character Development: The Roles of Capitalism, Commerce, and the Corporation." (Available in the Course Documents section of Blackboard). Also read Pointers for Structuring Written Arguments.	Correct your address on Pipeline if you are not using the University AccessID as your primary email. Log in to WSU Pipeline and click the "Account" icon in the upper right hand corner of the page. In the "Account Management Menu", click "Set Mail Forwarding". Specify your primary email address, and desired options, and click "OK". Make sure your email address on Pipeline is precisely accurate, so that you will not miss out on any emails "broadcast" to the entire class from the Blackboard system. Note: First Email Assignment, initial Discussion Board postings (U1D1, U1D2, and U1D3), and Baseline Quiz, are due at 6:00 p.m. on 09/17/2007, but may be submitted earlier.
09/17/2007, Monday Unit One: The Ethics Environment, Part I. Core Virtue: Trustworthiness First Email Assignment, Initial Discussion Board postings (U1D1, U1D2, and U1D3), Quiz # 1 and Baseline Quiz, are due at 6:00 p.m. on 09/17/2007. U1D1, U1D2, and U1D3 Replies are Due at 11:00 p.m. on 09/17/2007. Note: First Email Assignment, initial Discussion Board postings (U1D1, U1D2, and U1D3), and Baseline Quiz, are due at 6:00 p.m. on 09/17/2007, but may be submitted earlier. Quiz # 1 is also due at 6:00 p.m. on 09/17/2007, but is not available until 09/16/2007 per the Quizzes page of this syllabus.	Primary Readings: Brooks textbook, Chapter One (pp. 2-25) and Chapter One Readings (pp. 38-54); Also read John Dobson, "Applying Virtue Ethics to Business: The Agent-Based Approach," EJBO, Vol. 12, No. 1 (2007). Additional Readings: Dunham, Kemba, "Right and Wrong: What's Ethical in Business?," Wall Street Journal, Jan. 11, 1999; Alan Murray, "Executive's Fatal Flaw: Failing to Understand New Demands on CEOs" Wall Street Journal, January 4, 2007, Page A1; David Reilly, "Big Accounting Firms Still Pay for Scandals" Wall Street Journal, January 13, 2007, Page B5;; Alan Murray, "After the Revolt, Creating a New CEO," Wall Street Journal, May 5, 2007, Page A1; Ron Alsop, "Why Teaching of Ethics Continues to Be Lacking," Wall Street Journal, June 19, 2007, Page B7; Phred Dvorak, "Finding the Best Measure of 'Corporate Citizenship'" Wall Street Journal, June 20, 2007, Page C1. (Note: Only these six Wall Street Journal readings are available in the Course Documents area of the Blackboard site for this course; for information about all future Wall Street Journal readings, see below.)	Unit 1, Discussion 1: After reading the Discussion Board page of the syllabus from top to bottom, introduce yourself, on the Blackboard Discussion Board site for this course, to the other students in this course. Include general employment information and/or any other information you would care to share with your classmates. Describe your MBA/MS degree experience to date, and expectations from your graduate studies. You may, if you wish, attach a photo of yourself. Due by 6:00 p.m. Unit 1, Discussion 1(Reply): Provide a constructive and substantive reply to at least one other student's U1D1 expectations, experience, or other observations. Feel free to enter into a respectful discussion, regarding expectations, employment, education, etc. Due by 11:00 p.m. Unit 1, Discussion 2: Brooks textbook, Page 25, Question 3: "What courld professional accountants have done to prevent the development of the credibility gap and the expectations gap?". Give a full analysis and explanation for your conclusion(s). Do not repeat another student's prior analysis. Due by 6:00 p.m. Unit 1, Discussion 2 (Reply): Provide a constructive and substantive reply to at least one other student's U1D2 analysis. Due by 11:00 p.m. Unit 1, Discussion 3 Respond to the following question (and feel free to enter into discussion with other students): "Is greed wrong? Explain." Avoid equivocation and answers such as, "It depends." Come to a specific Yes or No conclusion, and justify your answer. Draw from the readings and outside research on the Web or otherwise, to justify your answer. Cite all references in a bibliography at the end of your posting, using the Turabian/Chicago style. Due by 6:00 p.m. Unit 1, Discussion 3 (Reply): Provide a at least one constructive and substantive reply to at least one other student's U1D3 analysis. Due by 11:00 p.m.	First Email Assignment, Initial Discussion Board postings (U1D1, U1D2, and U1D3), and Baseline Quiz, are due at 6:00 p.m. on 09/17/2007, but may be submitted earlier. Quiz # 1 is also due at 6:00 p.m. on 09/17/2007 but is not available until 09/16/2007 per the Quizzes page of this syllabus. U1D1, U1D2, and U1D3 Replies are Due at 11:00 p.m. on 09/17/2007. After 09/17/2007: Start on your first Ethical Analysis, which may be uploaded onto the Discussion Board any time before it is due.
09/24/2007, Monday Unit One: The Ethics Environment, Part II. First Ethical Analysis U1D4 is due at 6:00 p.m. on 09/24/2007. At least one responsive U2D3B discussion due at 11:00 p.m.	Primary Readings: McCloskey, The Bourgeois Virtues, Chapters 21 through 25 (pages 253 - 300); also, Joseph R. DesJarins, "Virtues and Business Ethics" (in the Course Documents section of the Blackboard site for this course); Toulmin Model of Argument; Toulmin Argumentation; Criminal Indictment in KPMG Case; U.S. Dept. of Justice Press Release re: Belle Six (Former E&Y Employee). Additional Readings: Paul Davies "Defendant in KPMG Tax Case Pleads Guilty, Agrees to Cooperate" Wall Street Journal, September 11, 2007, Page A16; Paul Davies and Chad Bray, "Ernst Tax Case May Expand" Wall Street Journal, September 13, 2007, Page C6.	Unit 1, Discussion 4: Write a summary of your first Ethical Analysis as your Discussion Board message posting, including the case number and the name of the case that was assigned to you (see Step Four of the Ethical Analysis instruction page of your syllabus). Also, as part of that posting, attach and upload your Ethical Analysis (in Word format) to your discussion U1D4 on the Discussion Board. The summary on the Discussion Board U1D4, and the uploading of the Ethical Analysis (in Word format), are due at 6:00 p.m. Unit 1, Discussion 4 (Reply): Provide at least one constructive and substantive reply in response to at least one other student's U1D4 ethical analysis. (see Step Five of the Ethical Analysis instruction page of your syllabus) Due by 11:00 p.m. Continue any thoughtful discussions as you deem appropriate.
10/01/2007, Monday Unit Two: Governance, Accounting, and Audit Reform, Post-Enron. Core Virtue: Honesty Initial Unit 2 Discussions, Quiz #2, and second email assignment are Due at 6:00 p.m. on 10/01/2007. Discussion Board Unit 2 Replies are Due at 11:00 p.m. on 10/01/2007.	Primary Readings: Brooks textbook, Chapter Two (pp. 55-95). McCloskey, The Bourgeois Virtues, Chapters 31 through 33 (pages 346 - 368); and the Andrew Fastow Plea Agreement and Statement (Note: Peruse the plea agreement, but carefully read the statement at Exhibit A); Greenen v. Bd. of Accountancy, 126 Wn. App. 824, 110 P.3d 224, 2005 Wash. App. LEXIS 605 (2005); Zwygart v. State Bd. of Pub. Accountancy, 273 Neb. 406, 730 N.W.2d 103 (2007). Additional Readings: Evan Perez, "KPMG Judge Questions Laws, Tactics Used in Corporate Cases" Wall Street Journal, September 28, 2007, Page A6; David Reilly and Randall Smith, "Auditors to Street: Use Market Price" Wall Street Journal, September 18, 2007, Page C2; Josée Rose, "Recruiters Take Hip Path to Fill Accounting Jobs" Wall Street Journal, September 18, 2007; Page B8; Judith Burns, "Audit Firms, Partners Face SEC Charges For Not Registering" Wall Street Journal, September 14, 2007, Page C3.	Unit 2, Discussion 1: Describe a "real life" ethical dilemma or moral choice faced by you or a fellow worker in recent years. If you cannot think of an idea, read through the federal government's Encyclopedia of Ethical Failure for ideas. Explain how the dilemma was or was not resolved, and explain (using the Toulmin model) how it should have been resolved and why. Remember not to disclose specific trade secretrs or confidential information about your employer, client, etc. Unit 2, Discussion 1 (Reply): Provide a constructive and substantive reply to at least one other student's U2D1 analysis. Unit 2, Discussion 2: Respond to the following question (and feel free to enter into discussion with other students): "Is whistleblowing wrong? Explain." Avoid equivocation and answers such as, "It depends." Come to a specific Yes or No conclusion, and justify your claim(s) with support in the style of Toulmin Argumentation. Draw from the readings, and outside research on the Web or otherwise, to justify your answer. Cite all references. Unit 2, Discussion 2 (Reply): Provide a at least one constructive and substantive reply to at least one other student's U2D2 analysis.	Quiz #2; Second Email Assignment: Five Proposed Research Issue Questions
10/08/2007, Monday Midterm Exam I	Online Midterm Exam I. Date and Time: Part I ("multiple choice" portion) and Part II ("short essay" portion) of *Midterm Exam I* are due on or before 11:00 p.m. on 10/08/2007. This exam is a "take-home" exam, available to the student at the Course Documents section of the Blackboard site for this course approximately 30 hours prior to that due date and time.. The text of the short essay questions may be made available sooner for student review and preparation. Part One (the multiple choice/true false portion) is completed on Blackboard in the same manner as quizzes. Part Two (short essay) is also separately completed on Blackboard in approximately the same manner as quizzes, but using complete and proper sentences. Part One (multiple choice) must be completed in one sitting within one hour of the time Part One is started. Part Two (short essay) must be completed separately in one sitting (not in the same session as Part One), within one hour of the time Part Two is started. Part One is graded automatically on Blackboard; points for Part Two are posted within approximately one week.
10/15/2007, Monday Unit Three: Ethical Governance & Accountability, Part I. Core Virtue: Inquisitiveness Initial U3D1 and U3D2 Discussions, and Quiz, are Due at 6:00 p.m. on 10/15/2007 U3D1 and U3D2 Replies are Due at 11:00 p.m. on 10/15/2007	Primary Readings: Brooks textbook, Chapter Three (pp. 132-170) and Chapter Three Reading (pp. 210-216). Also read Younkins, Edward W., "Morality and Character Development: The Roles of Capitalism, Commerce, and the Corporation," Journal of Markets and Morality, Vol. 4, No. 1, pp. 94-111, Spring 2001; Collins v. Esserman & Pelter, 256 A.D.2d 754, 681 N.Y.S.2d 399, 1998 N.Y. App. Div. LEXIS 13309 (N.Y. App. Div. 3d Dep't 1998) (Available in Course Documents on Blackboard). Additional Readings: Siobhan Hughes, "Cheney Testified to SEC" Wall Street Journal, October 3, 2007, Page A13; Evan Perez, "KPMG Judge Questions Laws, Tactics Used in Corporate Cases" Wall Street Journal, September 28, 2007, Page A6; David Reilly, "The Gold at Crunch's End" Wall Street Journal, September 28, 2007; Page C1.	Unit 3, Discussion 1: Describe a second "real life" ethical dilemma or moral choice faced by you or a fellow worker in recent years. If you cannot think of an idea, read through the federal government's Encyclopedia of Ethical Failure for ideas. Explain how the dilemma was or was not resolved, and explain (using the Toulmin model) how it should have been resolved and why. Remember not to disclose specific trade secretrs or confidential information about your employer, client, etc. Unit 3, Discussion 1 (Reply) : Provide a constructive and substantive reply to at least one other student's U3D1 analysis. Unit 3, Discussion 2: Respond to the following question (and feel free to enter into discussion with other students): "For products or services that are both legal and profitable, should the board of directors of a corporation ever impose ethical limits (other than the legal limits and the limits imposed by the marketplace) on what is sold by the corporation?" Avoid equivocation and answers such as, "It depends." Come to a specific Yes or No conclusion, and justify your answer. Draw from the readings, and outside research on the Web or otherwise, to support your answer. Cite all references. Unit 3, Discussion 2 (Reply): Provide a constructive and substantive reply to at least one other student's U3D2 analysis.	Quiz #3.
10/22/2007, Monday Unit Three: Ethical Governance & Accountability, Part II. Second Ethical Analysis. Initial U3D3 posting is due at 6:00 p.m. on 10/22/2007,. At least one U3D3 reply is due at 11:00 p.m.	Primary Readings: McCloskey, The Bourgeois Virtues, Chapters 28 through 30 (pages 320 - 345), and, Chapter 37 (pages 394-404). Additional Readings: Deborah Solomon, "Auditing the Auditors After Sarbanes-Oxley" Wall Street Journal, October 3, 2007, Page C2; David Reilly, "With New, United Voice, Auditors Stand Ground On How to Treat Crunch" Wall Street Journal, October 17, 2007, Page C1.	Unit 3, Discussion 3: Write a summary of your second Ethical Analysis as your Discussion Board message posting, including the case number and the name of the case that was assigned to you (see Step Four of the Ethical Analysis instruction page of your syllabus). Also, as part of that posting, attach your Ethical Analysis (in Word format) to your discussion U3D3 on the Discussion Board. The summary on the Discussion Board, and the uploading of the Ethical Analysis (in Word format), are due at 6:00 p.m. Unit 3, Discussion 3 (Reply): Provide at least one constructive and substantive reply in response to at least one other student's U3D3 ethical analysis. (see Step Five of the Ethical Analysis instruction page of your syllabus) Due by 11:00 p.m. Continue any thoughtful discussions as you deem appropriate.
10/29/2007, Monday Unit Four: Professional Accounting in the Public Interest, Post-Enron Core Virtue: Objectivity Initial U4D1 and U4D2 Discussions, and Quiz, are Due at 6:00 p.m. on 10/29/2007 U4D1 and U4D2 Replies are Due at 11:00 p.m. on 10/29/2007	Primary Readings: Brooks textbook, Chapter Four (pp. 217-264) and Chapter Four Readings and Appendices (pp. 297-324); McCloskey, The Bourgeois Virtues, Chapters 14 and 15 (pages 184 - 198), and, Chapters 40 and 41 (pages 424 - 441); AICPA ET Section 100.01 - Conceptual Framework for AICPA Independence Standards (.pdf); Professional Ethics Quiz. Additional Readings: Suzanne Sataline, "Mannatech Fires Its Auditor Amid Dispute Over Founder" Wall Street Journal, October 19, 2007, Page A15; Jesse Drucker, "Inside Wal-Mart's Bid To Slash State Taxes" Wall Street Journal, October 23, 2007; Page A1.	Unit 4, Discussion 1: Enter, word for word, your assigned research issue question once you receive your assigned topic from Prof. Spalding via email. Unit 4, Discussion 1 (Reply): Provide a collegial, constructive, helpful, and substantive suggestion or observation to at least one student regarding their topic. Unit 4, Discussion 2. List, using proper citation format, the minimum references, in the Turabian citation format, that you will use in your research paper. The references should be organized and labelled as follows: Law Review Articles (1 minimum / 2 minimum if the second one is in lieu of a Professional or Scholarly Tax or Accounting Journals) Professional or Scholarly Tax or Accounting Journals (1 minimum unless a second law review article is cited) Business Periodical Feature Article (1 Minimum) Ethics Articles (1 Minimum) An Article from the Internet (1 Minimum) Other Primary and Secondary Sources (no minimum) Unit 4, Discussion 2 (Reply): Provide a constructive, helpful and substantive reply to at least one other student's U4D2 post. Where possible, make some suggestions for additional sources of relevant information.	Quiz #4; Email Assignment # 3: Name, title, and organization affiliation of your research paper interviewee (along with your questions) emailed in confidence to Prof. Spalding.
11/05/2007, Monday	Online Midterm Exam II. All exams are cumulative. Date and Time: Part I ("multiple choice" portion) and Part II ("short essay" portion) of *Midterm Exam II* are due on or before 11:00 p.m..on 11/05/2007. This exam is a "take-home" exam, available to the student at the Course Documents section of the Blackboard site for this course approximately 30 hours prior to that due date and time.. The text of the short essay questions may be made available sooner for student review and preparation. Part One (the multiple choice/true false portion) is completed on Blackboard in the same manner as quizzes. Part Two (short essay) is also separately completed on Blackboard in approximately the same manner as quizzes, but using complete and proper sentences. Part One (multiple choice) must be completed in one sitting within one hour of the time Part One is started. Part Two (short essay) must be completed separately in one sitting (not in the same session as Part One), within one hour of the time Part Two is started. Part One is graded automatically on Blackboard; points for Part Two are posted within approximately one week.
11/12/2007, Monday Unit Five: Appproaches to Ethical Decision-Making, Part I. Core Virtue: Integrity Initial U5D1 and U5D2 Discussions, and Quiz, are Due at 6:00 p.m. on 11/12/2007 U5D1 and U5D2 Replies are Due at 11:00 p.m. on 11/12/2007	Primary Readings: Brooks textbook, Chapter Five (pp. 326-354) and Chapter Five Readings (pp. 373-382). Also Gregg, Samuel, "Corporate obligations should reflect stakeholders' best interests." Additional Reading: AccountantsWorld Greatly Enhances Core Services by Letting Accountants and Small Businesses Collaborate Additional Readings: Yuliva Chernova, "LDK Ex-Officer Had Early Doubts" Wall Street Journal, November 7, 2007, Page B4.	Unit 5, Discussion 1: Write a one-sentence moral rule or moral law. This moral rule or moral law should be one that will warrant, or be the moral basis for, an ethical claim that will be included in your research paper. Write a paragraph or two defending your moral rule or moral law. All students: attach your Research Presentation Handout (in Word format) to your discussion U5D1 on the Discussion Board. Unit 5, Discussion 1 (Reply): Provide a collegial, constructive, helpful, and substantive suggestion, challenge, or observation in response to at least one student regarding their moral rule or moral law. Unit 5, Discussion 2: Describe in your own words, you own idea of whether there is such a thing as a higher moral law. If so, how and when that higher moral law can be ascertained, and exactly what triggers its application (i.e., how do we know when we are about to violate it)? If not, how do we determine the limits of human freedom (including human lawmaking) without a sense of a higher moral law? Unit 5, Discussion 2 (Reply): Provide a constructive and substantive reply to at least one other student's U5D2 analysis.	Quiz #5; Email Assignment # 4: Let Prof. Spalding know by email whether you will be presenting your research in person on 11/26/2007, or via video upload onto the Discussion Board.
11/19/2007, Monday Unit Five: Appproaches to Ethical Decision-Making, Part II. Third Ethical Analysis Initial U5D3 posting is due at 6:00 p.m. on 11/19/2007. At least one U5D3 reply is due at 11:00 p.m.	McCloskey, The Bourgeois Virtues, Chapters 1 through 3 (pages 63 - 87), and Chapters 45 through 47 (pages 469 - 496) Additional Readings: Nick Timiraos, "Can Shareholders Sue Third Parties?" Wall Street Journal, October 6, 2007, Page A19; Jesse Drucker, "Why Wal-Mart Set Up Shop in Italy" Wall Street Journal, November 14, 2007, Page C1.	Unit 5, Discussion 3: Write a summary of your third Ethical Analysis as your Discussion Board message posting, including the case number and the name of the case that was assigned to you (see Step Four of the Ethical Analysis instruction page of your syllabus). Also, as part of that posting, attach your Ethical Analysis (in Word format) to your discussion U5D3 on the Discussion Board. The summary on the Discussion Board, and the uploading of the Ethical Analysis (in Word format), are due at 6:00 p.m. Unit 2, Discussion 3 (Reply): Provide at least one constructive and substantive reply in response to at least one other student's U5D3 ethical analysis. (see Step Five of the Ethical Analysis instruction page of your syllabus) Due by 11:00 p.m. Continue any thoughtful discussions as you deem appropriate.
11/26/2007 In-Class Session at 6:00 p.m. On-Site on Main Campus (Room 103 Rands House, 5229 Cass Avenue Main Campus). -- or -- RPD1 video presentations are due online at 6:00 p.m. on 11/26/2007.	Research Presentations. Students who choose not to upload their video presentation must attend the in-class session, and should print and bring to class a dozen copies of their own Research Presentation Handout. This is the same handout that the student uploaded at his or her U5D1 discussion.	Research Presentation, Discussion 1. For those students who choose to upload their video presentation onto the Discussion Board, their five to ten minute presentation must be uploaded as an attachment to the RPD1 discussion thread by 6:00 p.m. The Subject line should indicate "Video Presentation by ________" with the student's name indicated. Research Presentation, Discussion 1 (Reply). For all students: Provide a constructive and substantive question in response least one other student's RPD1 video presentation. Due 11/27/2007 by 11:00 p.m. Select a student for whom a fewer number of questions have already been asked, so that you not "pile on" any one or two students. Research Presentation, Discussion 1 (Follow-Up). Only for those students who chose to upload their video presentation onto the Discussion Board: Provide a constructive and substantive follow-up or answer to at least one RPD1 Reply. Due 011/28/2007. by 11:00 p.m.
12/03/2007, Monday Unit Six, Managing Ethics Risks and Opportunities. Core Virtue: Loyalty Initial Unit 6 Discussions, Email Assignment # 4 and Quiz are Due at 6:00 p.m. on 12/03/2007 Responsive and Follow-Up Discussions are Due at 11:00 p.m. on 12/03/2007	Primary Readings: Brooks textbook, Chapter Six (pp. 383-354) and Chapter Six Readings and Appendices (pp. 420-449), and McCloskey, The Bourgeois Virtues, Chapters 7 through 9 (pages 117 - 148). Also read Amitai Etzioni "When It Comes to Ethics, B-Schools Get an F," Washington Post, August 4, 2002; and Albert Spalding, "Loyalty in the Workplace: To What End?," Philosophy in the Contemporary World, Spring 2007 (in the Course Documents section of the Blackboard site for this course). Additional Readings: Jesse Drucker, "How Accounting Rule Led to Probe" Wall Street Journal, September 11, 2007, Page A5.	Unit Six, Discussion 1: List separately, using proper citation format, the scholarly journal articles you plan to reference in support of your research paper. Unit 6, Discussion 1 (Reply): Provide a collegial, constructive and substantive suggestion or observation to at least one student regarding their research, including, where appropriate, suggestions for additional research resources. Do not select the same student(s) as you selected at U4D2. Instead, select a different student whose U4D2 postings have not (yet) received any, or many, replies. Unit 6, Discussion 2. Explain, using solid argumentation while avoiding fallacies, why you agree or disagree with Etzioni's commentary about business schools and business ethics education. To what extent is Etzioni's critique valid, in view of your experience in this course? To what extent is Etzioni's critique invalid, in view of your experience in this course? Draw from your lecture notes, readings, or other sources in support of your arguments. Unit 6, Discussion 2 (Reply). Provide a constructive and substantive reply to at least one other student's U6D2 analysis. Unit 6, Discussion 3. Write the last five paragraphs of your research paper, in their current form, along with an outline of your paper. The outline should include headings and subheadings (and, where appropriate, sub-subheadings), and should be sufficiently detailed so as to show the "flow" of your ethical and legal arguments. Unit 6, Discussion 3 (Reply). Provide a constructive and substantive reply to at least one other student's U6D3 analysis. Do not select the same student(s) as you selected at U4D2 or U6D1. Instead, select a different student whose U4D2 and U6D1 postings have not (yet) received any, or many, replies.	Quiz #6;
12/10/2007, Monday	*Final Research Paper* is due online due on or before 11:00 p.m. on 12/10/2007 on Blackboard: the electronic version in Word is "Sent" on Blackboard using the Student Drop Box. Hard copy of the research paper is required in addition to the electronic version, and may be either faxed to (313) 577-2000, or delivered to the Department of Accounting oxffice in 100 Rands House on Main Campus (see address above), as late as noon on 12/12/2007 ... so long as the electronic copy of the Word document computer file of the research paper has been previously Sent (i.e., uploaded) via the Student Drop Box on Blackboard no later than 11:00 p.m. on 12/10/2007. If you plan to fax your paper, do not ask for, and do not expect, a confirmation of the receipt of your fax; if you are unsure about sending a fax, choose another delivery method (e.g., hand delivery, Fedex, etc.). Also, if you plan to fax your paper, do not wait until the last minute to fax your paper, as the fax line will likely be busy and you will miss the deadline.
12/17/2007, Monday	Online Final Exam. All exams are cumulative. Date and Time: Part I ("multiple choice" portion) and Part II ("short essay" portion) of the *Final Exam* are due on or before 11:00 p.m..on 12/17/2007. This exam is a "take-home" exam, available to the student at the Course Documents section of the Blackboard site for this course approximately 30 hours prior to the due date and time. The text of the short essay questions may be made available sooner for student review and preparation. Part One (the multiple choice/true false portion) is completed on Blackboard in the same manner as quizzes. Part Two (short essay) is also separately completed on Blackboard in approximately the same manner as quizzes, but using complete and proper sentences. Part One (multiple choice) must be completed in one sitting within one hour of the time Part One is started. Part Two (short essay) must be completed separately in one sitting (not in the same session as Part One), within one hour of the time Part Two is started. Part One is graded automatically on Blackboard; points for Part Two are posted within approximately one week.

This syllabus will be updated continually.

Check back often (at least twice weekly) for a current, more complete version!

Please read this entire syllabus and its attachments, including:

Online Syllabus for ACC 7310 CRN 13776 Fall 2007
Blackboard - http://blackboard.wayne.edu/
Email Protocols Used in This Course
How to Study for ACC 7310
Task Points (Online Section)
Quizzes (Online Section)
Discussion Board (Online Section)
Ethical Analyses
Research Paper
Exams

*Only paid subscribers to the Wall Street Journal are able to "click through" to the article. Nonsubscribers should plan to find their way to the assigned articles at a local public library, at one of the WSU libraries, or elsewhere. Students who obtain a student subscription to the paper edition of Wall Street Journal will automatically receive a subscription to the Wall Street Journal Interactive Edition and will be able to "click through" to the assigned Wall Street Journal articles to obtain copies. To obtain a student subscription to the paper edition, click here: On Page 1 of the subscription form, be sure to enter 482 as the first three digits of the Wayne State U. Zip code. On Part 2 of the online subscription form, be sure to enter ETHICS as the course for which you are using the Journal, and indicate Spalding, Albert as your referring professor.
**Subject to change slightly as the semester unfolds. Final grade is based on the student's total points divided by the final denominator as determined at the end of the semester.
***Prior to each unit, peruse the Wall Street Journal for recent articles.
†See How to Study for an Online Section of ACC 7310 for details. Lectures introducing each unit are made available on Blackboard at least four days prior to the due date for that unit.
† †Note: if you have trouble with some of the links on this page, try accessing this page from a campus computer, or by configuring your browser to the WSU proxy server.