Checking date: 10/07/2020

Course: 2020/2021

Corporate Social Responsibility, Ethics and Professional Skills
Study: Master in Accounting (358)

Coordinating teacher: DESENDER , KURT ACHIEL

Department assigned to the subject:

Type: Compulsory
ECTS Credits: 3.0 ECTS


Competences and skills that will be acquired and learning results.
Basic competences CB6 To have and understand knowledge that provides a basis or opportunity to be original in the development and / or application of ideas, often in a research context CB7 That students know how to apply the knowledge acquired and their ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their area of study CB8 That students are able to integrate knowledge and face the complexity of formulating judgments based on information that, being incomplete or limited, includes reflections on social and ethical responsibilities linked to the application of their knowledge and judgments CB9 That the students know to communicate their conclusions and the knowledge and last reasons that sustain them to specialized and non-specialized public in a clear and unambiguous way CB10 That students have the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous. General competences CG1 Acquire the ability to locate, extract, and analyze information from multiple sources, and to form a reasoned opinion that can be defended in written or oral form to different audiences. CG2 Acquire the ability to plan optimally in the allocation of contracted resources (selection of work team and budgeting project hours). CG3 Acquire the ability to submit written reports orally to both the members of your team and your clients. CG5 Ability to solve problems, from the analysis of data and structured or unstructured information, which may involve the management of databases, or information systems and business management. General CG6 Acquire the ability to work in organized and structured work teams where each member is responsible for a part of which must subsequently inform the rest of the team. CG7 Ability to diagnose potentially complex real problems by integrating and applying knowledge of different subjects. General CG8 Acquire the ability to direct the search and learning of any new situation autonomously. CG9 Ability to work in changing areas and to anticipate new situations. CG10 Acquire the ability to act ethically and socially responsible in the exercise of the profession Specific competences CE14 Ability to implement the Corporate Social Responsibility policy in a company with the objective of maximizing the social value generated by the company in collaboration with the different groups of stakeholders. CE15 Capacity to implement measures that guarantee the independence of the auditor through the development of values and ethical commitment. CE16 Ability to apply, according to current regulations at all times, advanced management techniques and accounting design of a company taking into account their financial, accounting and economic needs in order to ensure that accounting is the instrument of control and management that investors need. CE17 Acquire the ability to know and propose solutions to the different agency problems that arise within the company.
Description of contents: programme
SUBJECT: Corporate Social Responsibility, Ethics and Professional Skills. 1. Corporate Social Responsibility, stakeholder management and the purpose of the organization (triple bottom line) 2. Stakeholder analysis and organizational social responsibility: Mendelow model; non-market strategies (ia3 model) 3. Drivers of Corporate Social Responsibility 4. The impact of environmental, social, and ethical factors on performance measurement 5. Professionalism, ethical codes and the public interest (Tucker 5 questions model)
Learning activities and methodology
Case Analysis CSR & ETHICS are best learned through practice. The business cases we will study concern real-world business situations. These cases are designed to provide you with data on real-life managerial problems, and case analysis is useful as a simulation of actual managerial activity. Everyone is expected to participate effectively in each class to comment, question, and analyse. Group Work Discussing cases and preparing analyses outside class helps deepen your knowledge about the course. Group work will be essential for the major group project. Exam There will be an in-class (closed-book) final exam. This exam will test both your mastery of the concepts and your ability to apply them. Individual Participation Active participation in the class is an essential part of the learning experience. You are expected to contribute both to the case discussion and to discussion during the lecture sessions.
Assessment System
  • % end-of-term-examination 65
  • % of continuous assessment (assigments, laboratory, practicals...) 35
Basic Bibliography
  • Andrew Crane, Dirk Matten, Abagail McWilliams, Jeremy Moon, Donald S. Siegel. The Oxford Handbook of Corporate Social Responsibility. Oxford University Press. 2009
  • Michael Beer, Russell Eisenstat, Nathaniel Foote, Tobias Fredberg. Higher Ambition: How Great Leaders Create Economic and Social Value. Harvard Business Review Press. 2011

The course syllabus and the academic weekly planning may change due academic events or other reasons.