SYLLABUs

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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
Mata Kuliah Pra-syarat (Course Prerequisite) :
Principles of Management
Microeconomics

Fakultas (Faculty) :
EKONOMI DAN ILMU SOSIAL
Kredit (Credit) :
THREE (3)
Kuliah
Tutorial :
Praktikum
(Lecture) :
(Practicum):
THREE (3)
NONE
NONE
Semester Ganjil/Genap*(Odd/Even Semester*)
Tahun Akademik 2012/2013 (AY 2012/2013)

Revisi (Revision Status): R-0

Lecturers 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
Final Examination
Others:
Class participation
Asignments
Quiz/pretest

30%
40%
15%
10%
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

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.
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

NORMATIVE ETHICAL THEORIES

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

Lecture &
class discussion

Lecture &
class discussion

Material references
(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.
(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.
(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

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.

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

Case: Chanthavong, S. Chocolate

and Slavery: Child Labor in Cote
dIvoire.TED Case Studies
664(2002).
http://www1.american.edu/edu
/ted/chocolate-slave.htm.
(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.

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

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

Material references

Case: Shrivastava, Paul, 1987,

Union Carbides 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.
(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.
(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. Businesss 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

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.
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

10

11

12

13

14

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

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.
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. Businesss contribution to sustainable
development; Businesss environmental
responsibilities.
SPECIAL ISSUES IN BUSINESS ETHICS:
CORRUPTION
1. Varieties of corruption; Institutional
corruption;
2. Noble cause corruption
3. Corruption in Indonesia

Material references
(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.

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.

Class discussion

(2) Desjardins, J.R. and J.J. McCall,

1990, Seven Marketing Pitches,
in Contemporary Issues in Business
Ethics, 2nd ed., Wadsworth,
California, p. 341.
(1) Kitson and Campbell, 1996.
(2) Beth Armstrong, 2001.
(3) Enderle, 2004.

Lecture &
class discussion

Case: inside the above main

reference (1).
(1) Desjardins, Chapter-12.
(2) Brenkert, 1994.

Lecture &
class discussion

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.
(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.

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.

Jabatan (Position): Koordinator MK
Tanggal (Date) : 5 September 2012

Nama (Name) : Drs. Tri Pujadi Susilo, Ak., MM.

Jabatan (Position): KaProdi Akuntansi
Tanggal (Date) : 5 September 2012