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Kode Mata Kuliah (Course Code):

MNJ305 - AKT

Nama Mata Kuliah (Course Name) :

ETIKA BISNIS/ BUSINESS ETHICS

Program Studi (Study Program) :

AKUNTANSI

Fakultas (Faculty) :

EKONOMI DAN ILMU SOSIAL

Mata Kuliah Pra-syarat (Course Prerequisite) :

Principles of Management

Microeconomics

Kredit (Credit) :

THREE (3)

Kuliah (Lecture) :

THREE (3)

Tutorial :

NONE

Praktikum

(Practicum):

NONE

Revisi (Revision Status): R-0 Semester Ganjil/Genap*(Odd/Even Semester*)

Tahun Akademik 2012/2013 (AY 2012/2013)

Lecturer’s name:

Gunardi Endro, Ph.D.

COURSE DESCRIPTION

This course is basically an introduction to business ethics. We will take a look at several arguments supporting the integration of ethics into business and management. The topics covered include broad discussion on ethical relativism, ethical dualism, ethical dilemmas, normative ethical theories, stakeholder theory, corporate social responsibility, corporate citizenship, corporate culture, ethics in the workplace, ethics in marketing, ethics in financial services, nationalism and globalization, environmental responsibilities, transnational/ international business ethics, and some aspects of good corporate governance.

COURSE OBJECTIVES

The course is certainly not a medium for preaching the truth of morality. It aims at enlightening students who are actively searching rational frameworks to assess ethical issues that might arise within business and corporate settings. Those who take this course merely as passive listeners would get little benefit. Thus, students are encouraged to be active participants in every class discussion. At the end of the course, students are expected to be more effective in dealing with:

ethical issues that arise in business and management.

developing framework and sound judgment to understand the issues, and identifying possible solutions to the ethical problems in the real business world.

METHODS OF INSTRUCTIONS

Lecture, Seminar, presentation, and class discussion.

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ATTENDANCE REQUIREMENT

Minimum 80%, in compliance with the academic rules. Punctuality and regular attendance in classes is of prime importance for successful completion of this course, just as the same punctuality and attendance is important in the business world. Students will be expected to arrive for class on time and to remain in class until the end of the class session.

ASSESSMENT

Coursework evaluation will be weighted as follows: Mid Semester Examination 30% Final Examination 40% Others: Class participation 15%

Asignments 10% Quiz/pretest 5%

MATERIAL REFERENCES AND REQUIRED SUPPLIES

Desjardins, J. 2009, An Introduction to Business Ethics, 3rd ed. Frederick, W.C., J.E. Post & K. Davis 1992, “Ethical Dilemmas in Business”, Chapter 3 in Business and Society: Corporate Strategy, public policy, ethics, McGraw-Hill, Singapore, 7th ed., pp. 51-75. Spaemann, Robert 1989, ‘Moral Philosophy: are good and evil relative?‟(Chapter 1), in Basic Moral Concepts, Routledge, New York, pp. 1-12. Gustafson, Andrew 2000, „In Support of Ethical Holism: A Response to “Religious Perspective in Business Ethics” „, Business Ethics Quarterly 10:2, pp. 441-50. Goodpaster, K.E. 1984, “Some Avenues for Ethical Analysis in General Management”, in Ethics in Management, Course Module Series, Harvard Business School, Boston, pp. 3-9. Dillon, R. S., 2008, “Respect”, The Stanford Encyclopedia of Philosophy (Fall 2008 Ed.), Eds. Edward N. Zalta. http://plato.stanford.edu/archives/fall 2008/entries/respect/>. Smilansky, Saul, 2005, “Free Will and Respect for Persons.” Midwest Studies in Philosophy XXIX (2005): 248-61. Buchholz, RA & Rosenthal, SB 1997, „The Nature of the Corporation‟ (Chapter 8), in Business Ethics: The Pragmatic Path beyond Principles to Process, Prentice Hall, New Jersey, pp. 166-177. Friedman, Milton 1970, “The Social Responsibility of Business is to Increase Its Profit.” The New York Times Magazine, September 13, 1970.

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Evan, WM & Freeman, RE 1993, „A Stakeholder Theory of the Modern Corporation: Kantian Capitalism‟ in Ethical Theory and Business, 4th edition, eds. Beauchamp, TL & Bowie, NE, Prentice Hall, New Jersey, pp. 75-84. Goodpaster, KE 1991, „Business Ethics and Stakeholder Analysis‟, Business Ethics Quarterly, Volume 1, No. 1, pp. 53-73, reprinted in Ethical Theory and Business, 4th edition, eds. Beauchamp, TL & Bowie, NE, Prentice Hall, New Jersey, pp. 85-93. Freeman, Robert E. “The Politics of Stakeholder Theory:: Some Future Direction...” Business Ethics Quarterly 4:4 (1994)): 409--421 Carroll, A.B. & Buchholtz, A.K., 2003, “Corporate Citizenship: Social Responsibility, Responsiveness, and Performance”, Chapter 2 in Business & Society: Ethics and Stakeholder Management, South Western – Thomson , Mason, pp. 29-55. Endro, Gunardi, 2011, “Bisnis yang Etsi: Suatu Tinjauan Kembali”, Chapter-9 in Moralitas lentera Peradaban Dunia, ed. by Andre Ata Ujan et.al., Kanisius, pp. 233-256. Boatright, John R., “Ethics and Governance: Justifying the Role of Shareholder,” in The Blackwell Guide to Business Ethics, Ed. by Norman E. Bowie, Blackwell, 2001. Clark, Thomas, 2004, “Introduction: Theories of Governance – Reconceptualizing Corporate Governance Theory after the Enron Experience,” in Theories of Corporate Governance: The Philosophical Foundations of Corporate Governance, Ed. by Thomas Clark, Routledge, London and New York, pp. 1-30. Kakabadse, Andrew & N. Kakabadse, 2001, “Geopolitics of Governance: Contrasts of Application and Control”, Chapter-3 in The Geopolitics of Governance: The Impact of Contrasting Philosophies, Palgrave, New York, pp. 35-60. Witherell, Bill, 2002, “Corporate Governance and Responsibility: Foundations of Market Integrity.” Observer 234 (Oct. 2002): 7-9. Witherell, Bill, 2002, “Corporate Governance: a basic foundation for the global economy”, Observer 221-222 (2000). Gregory, Holly J., 2001, “Appendix: Overview of Corporate Governance Guidelines and Codes of Best Practice in Developing and Emerging Markets”, in Corporate Governance, 2nd ed., ed. by R.A.G. Monks and N. Minow, Blackwell, Oxford, pp.430-46. Paine, L.S. 1994, „Managing for Organizational Integrity‟, Harvard Business Review (March/April 1994), pp. 106-17. Kitson, Alan and R. Campbell 1996, “Ethical Issues in Accounting” (Chapter 15), in The Ethical

Organisation: Ethical Theory and Corporate Behavior, MacMillan Business, Hampshire and London, pp. 221-230.

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Beth Armstrong, Mary, “Ethical Issues in Accounting,” in The Blackwell Guide to Business Ethics, Ed. by Norman E. Bowie, Blackwell, 2001. Enderle, Georges 2004, “The Ethics of Financial Reporting, the Global Reporting Initiative, and the Balanced Concept of the Firm” (Chapter 8), in Corporate Integrity and Accountability, ed. George G. Brenkert, Sage Publication, London, pp. 87-99. Brenkert, George G., 1994, “Transnational Corporations, the State, and Morality”, in Emerging Global Business Ethics, ed. W.M. Hoffman et.al., Quorum , Westport, pp. 121-35. Gordon Jr., R.E., 1992, “Business Environmental Ethics”, in Business Ethics and Common Sense, ed. Robert W. McGee, Quorum Books, Westport, pp. 153-63. Miller, S., 2005, “Corruption”, Stanford Encyclopedia of Philosophy, 14-Sept-2005, http://plato.stanford.edu/entries/corruption/ KPK, 2006, “Memahami Untuk Membasmi: Buku Panduan Untuk Memahami Tindak Pidana Korupsi”, Komisi Pemberantasan Korupsi, Jakarta. COURSE OUTLINE

Session Topic & Sub-topics Methods of delivery

Material references

1 INTRODUCTION TO BUSINESS ETHICS 1. Why be moral in business? 2. Why study philosophical ethics?; 3. The nature and meaning and the goals of

business ethics. 4. Law, ethics, ethos and etiquette; 5. Moral vs. ethical problem; 6. Morality, virtues, and social ethics. 7. The scope of Business Ethics.

Lecture &

class discussion

(1). Desjardins, Chapter-1 (2). Frederick, Chapter 3 Case: Desjardins, J.R. and J.J. McCall, 1990, “Loyalty and Free Speech in the Workplace”, in Contemporary Issues in Business Ethics, 2nd ed., Wadsworth, CA,

pp. 154-5.

2 ARGUMENTS AGAINST ETHICAL RELATIVISM AND ETHICAL DUALISM 1. Arguments against Ethical relativism 2. Arguments against Ethical dualism 3. The relevance of religion and arguments

for ethical holism

Lecture &

class discussion (1) Desjardins, Chapter-2. (2) Spaemann, Chapter 1. (3) Gustafson, Andrew, 2000. Case: Dunfee, T. and D. Robertson, 1993, “Foreign Assignment”, in Ethical Theory and Business, 4th ed., ed.by Tom. L. Beauchamp & Norman E. Bowie, Prentice Hall, NJ, pp. 587-8.

3 NORMATIVE ETHICAL THEORIES 1. Utilitarianism 2. Deontological Ethics 3. Virtue Ethics 4. General guidance for a general manager

Lecture &

class discussion (1) Desjardins, Chapter 2.

(2) Goodpaster, 1984

Case: ABC-Video, 2006, “Unocal

in Burma”, in Business Ethics:

Concept and Cases, 6th ed, by

Manuel G. Velasquez, Pearson

Prentice Hall, NJ.

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Session Topic & Sub-topics Methods of delivery

Material references

4 RESPECTING OTHERS AS HUMAN BEINGS 1. Could we think of ethics without

respecting others as human beings? 2. Why should we respect others as human

beings? 3. Observe practical examples how we are to

respect others as being humans.

Lecture &

class discussion (1) Dillon, 2008. (2) Smilansky, Saul, 2005. Case: Chanthavong, S. “Chocolate and Slavery: Child Labor in Cote d‟Ivoire.”TED Case Studies 664(2002).

http://www1.american.edu/edu/ted/chocolate-slave.htm.

5 THE NATURE OF CORPORATION AND CORPORATE RESPONSIBILITY DEBATE 1. The nature of corporation; the moral

status of corporation. 2. Arguments for and against the classical

model of Corporate Social responsibility. 3. Arguments for and against the revised

classical model of Corporate Social Responsibility.

4. Arguments for and against the stakeholder theory of corporation

Lecture &

class discussion (1) Desjardins, J. 2009. (2) Buchholz, & Rosenthal,1997. (3) Friedman, Milton, 1970. (4) Evan & Freeman, 1993. (5) Goodpaster, 1991 (6) Freeman, 1994. (7) Carroll. & Buchholtz, 2003. (8) Endro, 2011. Case: Shrivastava, Paul, 1987, “Union Carbide‟s Poison Gas Disaster at Bhopal”, in Contemporary Issues in Business Ethics, 2nd ed., by Joseph R.

Desjardins and J.J. McCall, Wadsworth, California, pp. 442.

6 ETHICS & CORPORATE GOVERNANCE 1. Theories of governance. 2. The principles of good corporate

governance. 3. The practice of corporate governance in

different countries 4. The corporate governance in Indonesia

Lecture &

class discussion (1) Boatright, 2001. (2) Clark, Thomas, 2004. (3) Kakabadse & Kakabadse, 2001. (4) Witherell, Bill (Oct. 2002). (5) Witherell, Bill, (2000). (6) Gregory, Holly J., 2001. Case: Monks, Robert A.G. and N. Minow, 2001, “Case in Point: Compaq Computers”, in Corporate Governance, 2nd ed., Blackwell,

Oxford, p. 193. 7 CORPORATE INTEGRITY, CORPORATE

CULTURE, AND ETHICAL LEADERSHIP

1. Compliance-based versus integrity-based

approach. 2. What is corporate culture?

3. Corporate culture and ethical leadership.

4. Building a values-based corporate culture.

Lecture &

class discussion (1) Desjardins, Chapter-4. (2) Paine, 1994. Case: Trevino, L.K. and K. Nelson, 2007, “An Unethical Culture in Need of Change: Tap Pharmaceuticals”, in Managing Business Ethics: Straight Talk about How to Do it Right, 4th ed., John

Wiley & Sons, Danvers. MIDDLE SEMESTER TEST

8 ETHICS IN THE WORKPLACE (1): WORK AND MORAL RIGHTS IN THE WORKPLACE 1. The meaning and value of work. - Several

models of work 2. Business‟s resp. and Employee rights 3. Privacy in the workplace

Lecture &

class discussion (1) Desjardins, Chapter-5.

(2) Desjardins, Chapter-6.

Case: Desjardins, J.R. and J.J. McCall, 1990, “Privacy in Employment”, in Contemporary Issues in Business Ethics, 2nd ed.,

Wadsworth, California, p. 209.

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Session Topic & Sub-topics Methods of delivery

Material references

9 ETHICS IN THE WORKPLACE (2): EMPLOYEE RESPONSIBILITIES AND THE PROBLEM OF DISCRIMINATION 1. Employee responsibilities;

managerial/professional responsibilities; conflicts of interests.

2. Trust, loyalty, and professional ethics 3. Honesty; Whistleblowing; insider trading 4. Discrimination, equal opportunity, and

affirmative action.

Lecture &

class discussion (1) Desjardins,Chapter-7. (2) Desjardins, Chapter-11

Case: Desjardins, J.R. and J.J. McCall, 1990, “Whistleblowing at the Phone Company”, in Contemporary Issues in Business Ethics, 2nd ed., Wadsworth,

California, p. 156.

10 ETHICS IN MARKETING 1. Products liability 2. Ethics in pricing 3. Ethics, sales, and consumer autonomy 4. Ethics in advertising; 5. Ethics in target marketing

Lecture &

class discussion (1) Desjardins, Chapter-8.

(2) Desjardins, Chapter-9 Case: (1) Desjardins, J.R. and J.J. McCall, 1990, “Children and Reasonably Safe Products”, in Contemporary Issues in Business Ethics, 2nd ed.,

Wadsworth, California, pp. 298-9.

(2) Desjardins, J.R. and J.J. McCall, 1990, “Seven Marketing Pitches”, in Contemporary Issues in Business Ethics, 2nd ed., Wadsworth,

California, p. 341. 11 ETHICS IN ACCOUNTING

1. Accounting profession 2. Ethical issues in accounting 3. The ethics of financial reporting

Class discussion (1) Kitson and Campbell, 1996. (2) Beth Armstrong, 2001. (3) Enderle, 2004. Case: inside the above main reference (1).

12 INTERNATIONAL BUSINESS ETHICS 1. Cross-cultural values and the issue of

relativism. 2. Democracy, cultural integrity, and human

rights. 3. Ethical issues in globalization. 4. Transnational corporations, the state, and

morality. 5. Nationalism and globalization.

Lecture &

class discussion (1) Desjardins, Chapter-12. (2) Brenkert, 1994. Case: Desjardins, J.R. and J.J. McCall, 1990, ”When in Rome”: International Affirmative Action”, in Contemporary Issues in Business Ethics, 2nd ed., Wadsworth,

California, pp. 444-5. 13 ENVIRONMENTAL BUSINESS ETHICS

1. Introduction to environmental ethics 2. The failure of the classical and the revised

classical model of Corporate Social responsibility.

3. Sustainable economics and Sustainable development

4. Business‟s contribution to sustainable development; Business‟s environmental responsibilities.

Lecture &

class discussion (1) Desjardins, Chapter-10. (2) Gordon Jr., R.E., 1992. Case: Desjardins, J.R. and J.J. McCall, 1990, “Boomer v. Atlantic Cement Co.”, in Contemporary Issues in Business Ethics, 2nd ed.,

Wadsworth, California, pp. 374-5.

14 SPECIAL ISSUES IN BUSINESS ETHICS: CORRUPTION 1. Varieties of corruption; Institutional

corruption; 2. Noble cause corruption 3. Corruption in Indonesia

Lecture &

class discussion (1) Miller, S., 2005. (2) KPK, 2006. Case: Buchholz, Eugene, 1993, “Foreign Payment”, in Ethical Theory and Business, 4th ed., edited

by Tom. L. Beauchamp and

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Session Topic & Sub-topics Methods of delivery

Material references

Norman E. Bowie, Prentice Hall, New Jersey, pp. 587-8.

FINAL SEMESTER TEST

Dipersiapkan oleh (Prepared by ): Disahkan oleh (Certified by) :

Nama (Name) : Gunardi Endro, Ph.D. Nama (Name) : Drs. Tri Pujadi Susilo, Ak., MM. Jabatan (Position): Koordinator MK Jabatan (Position): KaProdi Akuntansi Tanggal (Date) : 5 September 2012 Tanggal (Date) : 5 September 2012