Students will develop a critical understanding of the objectives, principles and methods of Business Ethics.
At the end of this course, students will have an understanding of business ethics issues and criticalities, in their theoretical and practical implications and with reference to an international dimension.
Considering the application of the concepts of the course, it aims to allow the acquisition of the capability to understand business ethics issues related to the different professional activities (accountant, auditor, consultant, manager, etc.) of the Master Degree.
At the end of the course, the student should know fundamental business ethics concepts. Based on this knowledge, the student should have an in-depth comprehension of business ethics issues and the administration needs coming from related regulations. She/He should be also able to formulate a critical thinking in relation to these topics.
Short History and introduction to business ethics; utilitarianism, deontology and virtue ethics; Friedman and the Corporate Social Responsibility; Stakeholder theory general concepts and ideas; Worldcome case; Bok's paper about Whistleblowing;
Carr's paper about bluffing in business;
Enron case; characteristics, perspectives, limits and problems of Corporate Social Responsibility
- G. Rusconi’s handouts about history and introduction to business ethics
- T. Donaldson and P. Werhane: “Ethical Issues in Business. A Philosophical Approach” Pearson, Prentice Hall (edition 2008, available in the library): Introduction to ethical reasoning (BASF case and utilitarianism, deontology and virtue ethics) and chapters:
1 Paper of Friedman 1970 about CSR;
3 Worldcome case; paper of Carr about bluffing and paper of Bok about whistleblowing 8 (Enron case).
Garriga E., Melé D. (2004), Corporate Social Responsibility Theories: Mapping the territory, Journal of Business Ethics, Vol. 53, pp. 51-71.
Schrempf, J. (2012), The Delimitation of Corporate Social Responsibility: Upstream, Downstream, and Historic CSR, Business & Society
51(4) 690 –707.
. “The problems that stakeholder theory tries to solve”, in Freeman, Harrison, Wicks, Parmar
and De Colle (2010), in Stakeholder Theory: The State of the Art, Cambridge University Press,
Chapter One, pages 1-12;
"What Stakeholder Theory is not" (2003)
Phillips, Freeman and Wicks in Business Ethics Quarterly, 13: 479-502.
Available slides about those subjects published in the course e-learning.
Teaching activities will include lectures, seminars and case analysis. Lectures will give an overview of the main business ethics topics. Discussions in the classroom will offer an in depth analysis of specific aspects and will develop a critical understanding. Case analysis will be used to discuss practical implications of these topics.
Written exam including questions on business ethics.
It aims to value the achievement of learning objectives referred to business ethics topics. In particular, questions are formulated to value the capability of understanding and critical thinking of students on these topics.
Every response will be valued specifically and if a student's mark is at least 18/30 the exam is passed.
In the cours it is a Seminar of 2 hours by prof. Alberto Castaldini about: accounting in extremely unethical conditions: the Shoah's accountant