Southern Utah University

Course Syllabus

Southern Utah University
Southern Utah University
Fall Semester 2025

Accounting Ethics Seminar (Online)

ACCT 6650-70I

Course: ACCT 6650-70I
Credits: 3
Term: Fall Semester 2025
Department: ACFN
CRN: 30138

Course Description

This seminar is designed to help students develop the strength of their own characters by receiving ethics education in moral sensitivity, judgment, and motivation. Ethics philosophies, professional codes of conduct, and strategies for ensuring ethical behavior in the workplace are discussed using case studies of ethics scandals and moral exemplars. The course fee of $22.00 is used to support the computer labs and mediated classrooms in the Business Building. (Fall, Spring, Summer) [Graded (Standard Letter)] Registration Restriction(s): MAcc or MBA majors only

Required Texts

Mintz, Steven M., and William F. Miller. 2023. Ethical Obligations and Decision Making in Accounting: Text and Cases. 6th Edition. McGraw-Hill (Inclusive Access e-book, ISBN 978-1-265-67154-9). Access this e-book from “VitalSource Course Materials” in Modules. Other forms of the 6th edition are okay. Textbook supplements such as McGraw-Hill Connect are optional. 

Learning Outcomes

Objectives include the abilities and knowledge areas listed below. To accomplish the objectives, excellence, perseverance, integrity, and kaizen are expected. Excellence without perseverance is unlikely; excellence without integrity is impossible. With hard work from you and proper feedback from your instructor, the quality of your work should improve, a concept that the Japanese call “kaizen”, meaning continuous improvement in small steps.

Abilities (A)
1. Communication.
1.1 Effectively write about ethics case studies and moral exemplars.
1.2. Present ethics case studies that apply the giving-voice-to-values (GVV) method.
1.3. Make a presentation that effectively describes an accounting exemplar.
2. Responsibility and critical thinking.
2.1. Develop moral sensitivity by recognizing ethical dilemmas.
2.2. Improve moral judgment by using codes of conduct, ethics philosophies, and strategies to analyze ethical dilemmas.
2.3. Strengthen moral courage by studying whistleblowing processes used by moral exemplars and by applying the GVV method in ethics dilemmas.
3. Teamwork.
3.1. Interact with classmates and the instructor on selected assignments.
3.2. Make thoughtful and courteous comments on a discussion board.
Knowledge (K) Areas
1. Moral sensitivity.
1.1. Identify and analyze right-versus-right and right-versus-wrong ethical dilemmas.
1.2. Understand Kohlberg’s three stages of cognitive moral development.
1.3. Understand Rest’s four-component model of ethical decision-making.
1.4. Understand the influence of moral intensity, cognitive biases, and organizational factors in ethical decision-making.
2. Moral judgment.
2.1. Use moral reasoning methods, including teleology, deontology, and virtue ethics to analyze ethics dilemmas.
2.2 Understand organizational ethics and corporate governance.
2.3. Apply ethics and professional judgment in accounting, including the IMA, AICPA, and Texas codes of conduct.
2.4. Understand elements of ethics in organizations, including fraud, earnings management, and the ethical responsibilities of accountants.
3. Moral courage.
3.1. Use the Giving-Voice the Values method to communicate ethical issues.
3.2. Understand the whistle-blower process and strategies, including the anti-retaliation provisions in the SEC and Dodd-Frank Acts.
3.3. Describe ethical leadership in the accounting profession and the decisions of famous accounting whistle-bowers.

Assessment Map
Assessments
  Abilities (A) and Knowledge Areas (K)
Assessments Abilities (A) and Knowledge Areas (K)
Quiz1: Identify right-versus-right and right-versus-wrong ethical dilemmas. (K1.1)
Quiz:1 Understand Kohlberg’s three stages of cognitive moral development. (K1.2)
Quiz:1 Understand Rest’s four-component model of ethical decision-making. K1.3)
Quiz:2 Understand the influence of moral intensity, cognitive biases, and organizational factors in ethical decision-making. (K1d)
Quiz:2 Identify moral reasoning methods, including teleology, deontology, and virtue ethics. (K2.1)
Quiz2 Understand organizational ethics and corporate governance (K2.2)
Quiz:2 Understand ethics and professional judgment in accounting, including the role and content of IMA and AICPA codes of conduct. (K2.3) 
Quiz3 Understand elements of ethics in organizations, including fraud, earnings management, and the ethical responsibilities (K2.4)
Quiz3: Understand Gentile’s Giving-Voice the Values method. (K3.1)
Quiz3 Under the steps in the whistleblower process, include the protections under the SOX and Dodd-Frank (K3.2)
Quiz3: Describe ethical leadership in the accounting profession and the decisions of famous accounting whistleblowers. (K3.3)
Essays 1-3,5,6: Effectively write about ethics case studies and moral exemplars. (A1.1)
Pres 1 and 2 Present ethics case studies that apply the giving-voice-to-values (GVV) method. (A1.2)
Pres 3 Analyze and present ethical issues concerning earnings management (A1.2)
Pres 4 Make a presentation that effectively describes an accounting exemplar. (A1.3, K2.4)
Essay 4: Compare the AICPA and the Texas Codes of Conduct (K2.3)
Essay 1-3,5,6: Develop moral sensitivity by recognizing ethical dilemmas. (A2.1)
Essays 1-6: Improve moral judgment by using codes of conduct, moral reasoning methods, and strategies to analyze ethical dilemmas. (A2.2)
Essays 2,3,5,6 Strengthen moral courage by studying whistleblowing processes used by moral exemplars and applying the GVV method in ethical dilemmas. (A1.3)
Discussions 1-9: Interact with classmates and instructor on selected assignments and make thoughtful and courteous comments on a discussion board. (A3, K3)

Course Requirements

Due dates. Assignments include surveys, tests, essays, presentations, and discussions. Assignments are due by the days and times listed in the Schedule of Assignments. Assignments turned in late may receive zero points, depending on the circumstances. No assignments will be accepted after the last day of class. Failure to follow directions related to assignments may also be penalized. All assignments may be submitted early. The window for taking tests typically opens one week before the due date.
Grading. Grading is based on a percentage from total points earned from participation and assignments: 0-72= F, 73-79=C, 80-80=B, 90-100=A. Participation is measured by your contributions to discussions. Assignments are graded on content and style. Elements of content include accuracy, completeness, and difficulty. Elements of style include spelling, grammar, punctuation, and format. See the grading rubrics in Canvas for details on how each assignment is graded. Consistent with kaizen, and at the discretion of the instructor, you may revise and resubmit selected assignments (not tests).
Surveys (4 points). Surveys include the Commenced Attendance Quiz (CAQ) and the Course Assessment Survey (CAS).  CAQ is a survey used by the Registrar to establish your attendance. Failure to complete this survey may jeopardize your funding. The CAS is an end-of-course anonymous survey that asks your opinion about course objectives and suggestions on how to improve this course.  I value your feedback and use it to improve the course. If you complete it in good faith, you will receive full credit.
Tests (200 points).  Tests include the Moral Competency Inventory (MCI), three quizzes on selected readings and videos (Quiz1, Quiz2, and Quiz3), an Academic Integrity Quiz (AIQ), and seven Pop Quizzes (PQ) on each chapter. Unless otherwise indicated on the test, all tests are open book, individual effort, not proctored, and may include multiple-choice and essay questions. The MCI is a questionnaire that measures your resolve to have moral courage. Take the MCI at the start and end of the course.  Do not take the quizzes until you have completed all of the assignments related to each quiz.
Essays (120 points). Specific requirements for each essay are in Canvas. Submit the essays to Canvas. You will receive feedback on each essay in the form of comments embedded in your essays within Canvas. Use the feedback to improve your writing skills and your knowledge of the topic that you write about. Using artificial intelligence, Course Hero, similar services to write your essays is cheating. A plagiarism checker will be used to evaluate the originality of your writing and the probability that it was written using artificial intelligence.
Presentations (80 points). Use the slide show function in PowerPoint to prepare four video presentations. Assume your audience is a client or supervisor. The first presentation (Pres1) is on any one of the Giving Voice to Values (GVV) cases in Chapter 2 Cases. The second presentation (Pres2) is on any one of the GVV cases in Chapters 3-8. The third presentation is on Major Case 3 beginning on page 436 of your textbook (Pres3). For each one, describe the GVV case and answer its questions. The fourth presentation (Pres4) is on a famous accounting whistleblower. Pick any one of the whistleblowers listed in Canvas. Submit the PowerPoint files of the presentations to the Assignments tool in Canvas. The time limit for each presentation is five minutes. Include note pages on each slide. Each note page should be a script of what you would say about the slide if you were making the presentation to an audience. Do not read from your scripts when making the presentations. Using artificial intelligence to prepare or deliver your presentation is prohibited.
Discussions (18 points).  Participation points will be awarded based on your answers to questions posted by the instructor and your comments to classmates using the Discussion tool in Canvas. Your responses will receive full credit if they are timely, meaningful, and reference the comment of at least one classmate. Negative points may be awarded for rudeness.

Course Policies
For policies on academic integrity, disabilities, emergencies, copyrighted material, and changes to this syllabus, see  https://www.suu.edu/academics/provost/pdf/statements-required-in-course-syllabi.pdf.
For policies regarding incomplete or withdrawal, refer to the current General Catalog at https://www.suu.edu/academics/catalog/.
Academic integrity.  To promote a culture of academic integrity in the Leavitt School of Business, faculty and students pledge not to “lie, steal, cheat, or tolerate those who do.” In addition, the School defines academic integrity to include five core values: honesty, trust, respect, fairness, and moral courage. I encourage you to sign the School’s Integrity Pledge. A link to it is on the home page of the course in Canvas. Using artificial intelligence to prepare or deliver your assignments is prohibited.
Plagiarism. All assignments that require a written response must be in your own words. Plagiarism may result in a failing grade for the course or expulsion from the School of Business. Plagiarism includes “(1) failing to cite quotations and borrowed ideas, (2) failing to enclose borrowed language in quotation marks, and (3) failing to put summaries and paraphrases in your own words” (Hacker 2011: 502). As a control against plagiarism, your written assignments will be submitted to Unicheck, a system that identifies papers containing unoriginal material.
Advice: Give This Course a Chance
Over the years, I have noticed that some students suspect that this course will be a waste of time because personal values relevant to ethical decision making, such as honesty, trust, respect, fairness, and responsibility, are established before the college years from childhood experiences.  Although personal values and some ethical decision-making skills are often developed early in life, highly respected psychologists Lawrence Kohlberg and James Rest report that “cognitive moral capacity” develops through the college years and beyond. In addition, my experience in this course consistently shows that moral awareness, judgment, and commitment can increase from the experiences in this course if you give it a chance. Other researchers observe that most people want to be ethical. They do not wake up one morning with a clear intention to be unethical. But social or organizational pressures of loyalty and conformance, as well as powerful authority figures, can influence people with strong moral compasses to commit unethical acts. You will be learning about accountants and others who got on the slippery slope of fraud, where relatively minor indiscretions became character-shaping habits that led to more egregious behavior. The consequences of the poor choices that they made can be powerful cautionary reminders when you are faced with similar moral temptations. Many of the videos assigned in this course include the personal experiences of accountants and others who made morally courageous choices in defense of closely held values. Watch the videos instead of just reading the transcripts. The facial expressions and emotions communicated by these courageous persons are powerful communication tools that can help you better understand their ethical dilemmas, motivations, and concerns.  I hope that you will be inspired by these moral exemplars to have moral courage in your personal and professional life. 

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Course Outline

Module 0
Sun 31 Aug
Course requirements and expectations: Read the Syllabus.
Give this Course a Chance (Video 1, 2.5 minutes). Watch Video 1.
Moral Competency Inventory (MCI) Pretest: Complete the MCI Pretest on Canvas.
Commenced Attendance Quiz (CAQ): Complete the quiz on Canvas.
Excellence and Academic Integrity (Video 2, 6.3 minutes). Watch Video 2.
Academic Integrity Quiz (AIQ) Complete AIQ within the video
Labor Day (1 Sep) – No class
Module 1
Sun 7 Sep 1
Ethical Reasoning: Implications for Accountants Read Chapter 1 (pp. 1 – 36).
Defining Moments (Video 3, 36 minutes). Watch Video 3.
“Four Questions for … Dilemmas” (Article 1) Read Article 1.
Right-v.-Right Dilemmas (Discussion Question D1) Submit comments to Discussions.
“Four Questions for Resolving … Dilemmas” (Essay 1) Submit Essay 1 to Canvas.
Pop Quiz on Chapter 1, videos, and readings (PQ1). Complete PQ1 on Canvas
Module 2
Sun 14 Sep 2
Cognitive Processes and Ethical Decision Making in Accounting. Read Chapter 2 (pp. 46-80).
“Small Things First Things” case study (Article 2). Read Article 2.
“Small Things First Things” case study (Essay 2). Submit Essay 2 to Canvas.
Rationalizations in Business (Video 4, 7 minutes). Watch Video 4.
Paying the Piper (Video 5, 12.2 minutes). Watch Video 5.
Cheating at Piper High School (Discussion Question D2). Submit comments to Discussions.
Read “Giving Voice to Values” (GVV, pages 76-77 of your textbook). Read this important description of the GVV method.
Giving Voice to Values (Introduction) video (~7 minutes). Watch the GVV video.
Giving Voice to Values (Voice) video (~7 minutes). Watch the GVV video.
Formal presentation on one GVV case in Chapter 2 (Pres1):
Case 2-1A, 2-2, 2-3, 2-4, 2-5, 2-8 Submit Pres1 to Canvas.
Pop Quiz on Chapter 2, videos, and readings (PQ2). Complete PQ2 on Canvas.
Module 3
Sun 21 Sep
Quiz1 (Chapters 1-2, Articles 1-2, Videos 1-5, GVV Videos) Complete Quiz1 on Canvas.
Module 4
Sun 28 Sep 3
Organizational Ethics and Corporate Governance Read Chapter 3 (pp. 102-145).
“The Parable of the Sadhu” (Case 3-1). Read Case 3-1 in the textbook (pp. 152-156).
“When do I take a stand?” (Essay 3). Submit Essay 3 to Canvas.
Module 5
Sun 5 Oct
Bigger than Enron: The Bottom Line (Video 6, 53 minutes). Watch Video 6.
“Over the line … Caved”  (Pulliam). Read Article 3.
“Uncooking the Books at WorldCom” (Pulliam and Solomon). Read Article 4.
The Milgram Experiment (Video 7, 9:34 minutes). Watch Video 7.
“The Perils of Obedience” (Milgram) Read Article 5.
Implications of the Milgram Experiment (D3). Submit comments to Discussions.
Pop Quiz on Chapter 3, videos, and readings (PQ3). Complete PQ3 on Canvas.
Module 6
Sun 12 Oct 4
AICPA Code of Professional Conduct and the Texas State Board of Public Accountancy (TSBA) ethics rules. Read Chp 4 (pp. 174-211), and the TSBA ethics rules, and compare the TSBA ethics rules with the AICPA Code of Conduct. Submit Essay 4.
Integrity and Arthur Andersen (Video 8, 8:45 minutes). Watch Video 8.
Bad Apples and a Rotten Barrel (Commentary, 8:23 minutes.) Watch the Commentary.
The Collapse of Arthur Andersen (Discussion Question D4) Submit comments to Discussions.
Pop Quiz on Chapter 4, videos and readings (PQ4). Complete PQ4 on Canvas.
Fall Break (13-14 Oct) – No class
Module 7
Sun 19 Oct 5
Fraud in Financial Statements and Auditor Responsibilities. Read Chapter 5 (pp. 228-261).
Mike Hamersley: Tax Me If You Can (Video 9) Watch Video 9 in Media Gallery.
Formal presentation on one GVV case in Chapters 3-8 (Pres2): Case 3-3, 3-4, 3-9, 4-3, 4-5, 4-10, 5-1, 6-2, 7-2, or 8-8). Submit Pres2 to Canvas.
Are the rules enough? (Discussion Question 5) Submit comments to Discussions.
Pop Quiz on Chapter 5, videos, and readings (PQ5). Complete PQ5 on Canvas.
Module 8
Sun 26 Oct
Quiz2 (Chapters 3-5, Articles 3-5, Videos 6,7,8,9, Comments). Complete Quiz 2 on Canvas.
Module 9
Sun 2 Nov 6
Motivation for Fraudulent Financial Reporting Read Chapter 6 (pp. 282-312)
“Demystify the Lehman Shell Game” (Norris). Read Article 6.
Repo 105 (Video 10, 5:54 minutes). Watch Video 10.
Repo 105 (Discussion Question D6) Submit comments to Discussions.
Pop Quiz on Chapter 6, videos, and readings (PQ6). Complete PQ6 on Canvas.
Module 10
Sun 9 Nov 7 Consequences of Earnings Management: The Need for Ethical Leadership in Accounting Read Chapter 7 (pp. 345-369).
Formal presentation on Major Case 3 beginning on page 456 of your textbook (Pres3). Submit Pres3 to Canvas.
Moral Courage in Accountancy (D7) Submit comment to Discussions.
Moral Courage Elsewhere (D8) Submit comment to Discussions.
Module 11
Sun 16 Nov
Moral Courage: Ethics in Action (Video 11, 70 minutes). Watch Video 11.
“Moral  Courage” (Kidder) Read Article 7.
“Accounting for Anguish” (Reaves) Read Article 8.
“The Whistle Blower” (Kerber) Read Article 9.
“Moral courage in accounting” (Essay 5) Submit Essay 5 to Canvas.
Thanksgiving Break (24-28 Nov) – No class
Module 12
Sun 30 Nov
“We Don’t Need Another Hero” (Badaracco). Read Article 10.
Read “Fight of Flight … Issues” (Christensen et al.) Read Article 11.
“Flight or Fight” (Essay 6) Submit to Essay 6 Canvas.
Formal presentation on one accounting whistleblower (Pres4). Submit Pres4 to Canvas.
What Will Matter (Video 12, 4:15 minutes). Watch Video 12 in Media Gallery.
What will Matter in Accountancy (Discussion Question D9) Submit comments to Discussions.
Pop Quiz on Chapter 7, videos, and readings (PQ7). Complete PQ7 on Canvas.
Module 13
Sun 7 Dec Quiz3 (Chapters 6-7, Articles 6-10, Videos 10-11) Complete Quiz3 on Canvas.
Moral Competency Inventory (MCI) Posttest: Complete the MCI posttest on Canvas.
Course Assessment Survey: Complete the survey on Canvas.


Instructor's policies on late assignments and/or makeup work

Assignments include surveys, tests, essays, presentations, and discussions. Assignments are due by the days and times listed in the Schedule of Assignments. Assignments turned in late may receive zero points, depending on the circumstances. No assignments will be accepted after the last day of class. Failure to follow directions related to assignments may also be penalized. All assignments may be submitted early. The window for taking tests typically opens one week before the due date.

Attendance Policy

As an online course, there is no classroom. Occasional Zoom meetings may be held to answer questions.

Course Fees

There are no course-specific fees.

ADA Statement

Students with medical, psychological, learning, or other disabilities desiring academic adjustments, accommodations, or auxiliary aids will need to contact the Disability Resource Center, located in Room 206F of the Sharwan Smith Center or by phone at (435) 865-8042. The Disability Resource Center determines eligibility for and authorizes the provision of services.

If your instructor requires attendance, you may need to seek an ADA accommodation to request an exception to this attendance policy. Please contact the Disability Resource Center to determine what, if any, ADA accommodations are reasonable and appropriate.

Academic Credit

According to the federal definition of a Carnegie credit hour: A credit hour of work is the equivalent of approximately 60 minutes of class time or independent study work. A minimum of 45 hours of work by each student is required for each unit of credit. Credit is earned only when course requirements are met. One (1) credit hour is equivalent to 15 contact hours of lecture, discussion, testing, evaluation, or seminar, as well as 30 hours of student homework. An equivalent amount of work is expected for laboratory work, internships, practica, studio, and other academic work leading to the awarding of credit hours. Credit granted for individual courses, labs, or studio classes ranges from 0.5 to 15 credit hours per semester.

Academic Freedom

SUU is operated for the common good of the greater community it serves. The common good depends upon the free search for truth and its free exposition. Academic Freedom is the right of faculty to study, discuss, investigate, teach, and publish. Academic Freedom is essential to these purposes and applies to both teaching and research.

Academic Freedom in the realm of teaching is fundamental for the protection of the rights of the faculty member and of you, the student, with respect to the free pursuit of learning and discovery. Faculty members possess the right to full freedom in the classroom in discussing their subjects. They may present any controversial material relevant to their courses and their intended learning outcomes, but they shall take care not to introduce into their teaching controversial materials which have no relation to the subject being taught or the intended learning outcomes for the course.

As such, students enrolled in any course at SUU may encounter topics, perspectives, and ideas that are unfamiliar or controversial, with the educational intent of providing a meaningful learning environment that fosters your growth and development. These parameters related to Academic Freedom are included in SUU Policy 6.6.

Academic Misconduct

Scholastic honesty is expected of all students. Dishonesty will not be tolerated and will be prosecuted to the fullest extent (see SUU Policy 6.33). You are expected to have read and understood the current SUU student conduct code (SUU Policy 11.2) regarding student responsibilities and rights, the intellectual property policy (SUU Policy 5.52), information about procedures, and what constitutes acceptable behavior.

Please Note: The use of websites or services that sell essays is a violation of these policies; likewise, the use of websites or services that provide answers to assignments, quizzes, or tests is also a violation of these policies. Regarding the use of Generative Artificial Intelligence (AI), you should check with your individual course instructor.

Emergency Management Statement

In case of an emergency, the University's Emergency Notification System (ENS) will be activated. Students are encouraged to maintain updated contact information using the link on the homepage of the mySUU portal. In addition, students are encouraged to familiarize themselves with the Emergency Response Protocols posted in each classroom. Detailed information about the University's emergency management plan can be found at https://www.suu.edu/emergency.

HEOA Compliance Statement

For a full set of Higher Education Opportunity Act (HEOA) compliance statements, please visit https://www.suu.edu/heoa. The sharing of copyrighted material through peer-to-peer (P2P) file sharing, except as provided under U.S. copyright law, is prohibited by law; additional information can be found at https://my.suu.edu/help/article/1096/heoa-compliance-plan.

You are also expected to comply with policies regarding intellectual property (SUU Policy 5.52) and copyright (SUU Policy 5.54).

Mandatory Reporting

University policy (SUU Policy 5.60) requires instructors to report disclosures received from students that indicate they have been subjected to sexual misconduct/harassment. The University defines sexual harassment consistent with Federal Regulations (34 C.F.R. Part 106, Subpart D) to include quid pro quo, hostile environment harassment, sexual assault, dating violence, domestic violence, and stalking. When students communicate this information to an instructor in-person, by email, or within writing assignments, the instructor will report that to the Title IX Coordinator to ensure students receive support from the Title IX Office. A reporting form is available at https://cm.maxient.com/reportingform.php?SouthernUtahUniv

Non-Discrimination Statement

SUU is committed to fostering an inclusive community of lifelong learners and believes our university's encompassing of different views, beliefs, and identities makes us stronger, more innovative, and better prepared for the global society.

SUU does not discriminate on the basis of race, religion, color, national origin, citizenship, sex (including sex discrimination and sexual harassment), sexual orientation, gender identity, age, ancestry, disability status, pregnancy, pregnancy-related conditions, genetic information, military status, veteran status, or other bases protected by applicable law in employment, treatment, admission, access to educational programs and activities, or other University benefits or services.

SUU strives to cultivate a campus environment that encourages freedom of expression from diverse viewpoints. We encourage all to dialogue within a spirit of respect, civility, and decency.

For additional information on non-discrimination, please see SUU Policy 5.27 and/or visit https://www.suu.edu/nondiscrimination.

Pregnancy

Students who are or become pregnant during this course may receive reasonable modifications to facilitate continued access and participation in the course. Pregnancy and related conditions are broadly defined to include pregnancy, childbirth, termination of pregnancy, lactation, related medical conditions, and recovery. To obtain reasonable modifications, please make a request to title9@suu.edu. To learn more visit: https://www.suu.edu/titleix/pregnancy.html.

Disclaimer Statement

Information contained in this syllabus, other than the grading, late assignments, makeup work, and attendance policies, may be subject to change with advance notice, as deemed appropriate by the instructor.