Course Syllabus

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Semester & Location:

Fall 2024 - DIS Copenhagen
Type & Credits:

Elective Course - 3 credits
Major Disciplines:

Business, Ethics, Management
Prerequisite:

None
Faculty Members:

Daniel Reece, daniel.reece@dis.dk 

Neil Smith, current students contact through canvas inbox.
Time & Place:

Mondays and Thursdays, 10:05-11:25, Classroom: F24-306

Description of Course

The contemporary business and financial environment is changing at a pace unseen in human history. The explosion in scientific and technological development over the past thirty years has fundamentally changed the way we interact with each other across private and public channels. Our expectations of how businesses should behave is no longer based purely on shareholder value, but encompasses an array of social, environmental, and governance issues. At the same time, a small number of companies and individuals have come to dominate global business and own a significant percentage of the world's assets.
 
These changes bring with them complex ethical and moral dilemmas. In order to objectively assess these, it is necessary to both understand the issues at hand, and have a rigorous analytical framework with which to examine these from an ethical perspective. This course aims to equip you with the skills to do both.
 
During the semester we will examine a number of current business and financial topics and dissect the moral issues inherent in each. These include:

  • The commoditization of personal data and challenges of surveillance capitalism;
  • Tax avoidance by multinational companies;
  • Corporate whistleblowers;
  • The erosion of traditional workers rights and the rise of the gig economy.

These are complex areas, and it is not the purpose of this course to deliver definitive ethical judgments. However, in understanding competing theories and different arguments in practice, you will be in a position to make an informed decision about the topics above, by developing skills such as analytical thinking, team work, empathy and argumentation and a host of other issues with relevance not just for this course, but your studies going forward, and future career.

Learning objectives:

By the end of this course, you should be able to:

  • Identify, analyze and propose solutions to ethical issues facing financial and business managers;
  • Make valid and informed contributions to discussions on business ethics based on your personal views and opinions;
  • Evaluate arguments presented by others in ethical business discussions;
  • Develop a framework to analyze the ethical framework surrounding business cases;
  • Understand better how cultural influences affect ethical norms;
  • Express a reasoned sense of balance and perspective between the often conflicting interests of shareholders, management, and customers.

Faculty Member: Daniel Karpantschof Reece

Master of Laws (International Taxation, St Thomas University Miami, 2005). Founder and Managing Director of Nordeq Management A/S, a Danish consultancy company providing cross border legal, tax, and accounting services to a multinational client base. Previous: ten years as Managing Director for The Equinor Group of companies. Responsibility for management of offices worldwide and administration of 500+ client entities holding assets with value in excess of EUR 2 bn. With DIS since 2015.

Faculty Member: Neil Smith

Graduated from the University of Glasgow (Bachelor of Laws, 1999) and Diploma in Legal Practice (2000). Neil is based in Copenhagen as a Board Member and one of the owners of Nordeq Management A/S where he advises companies on structuring, international expansion and M & A.

Field Studies

Field studies come in the form of two workshops with external experts - one on whistleblowing and related issues in practise in the workplace, and the other on the ethical use of AI.

 

Course Evaluation: 

Individual Mid-Term:

The test will consist of speicfic cases which you will give your written input on. It will be a take-home exam (around the end of February) and you will answer on three topics covered in the class up to that date.

Podcast

You cannot relate to financial and business ethics issues without involving yourself personally. The syllabus includes a group podcast on individual corporate Whistleblowers;

"Oxford" debates

The main objective of the course is for you to develop the skills to be able to present ethical dilemmas from various angles. This skill will be put to the test in our end of Semester debates.

Participation (engagement in class): The classes require active participation in classes and during the field studies. Attendance is mandatory. To get a good engagement grade you must evidence:

  • Active and voluntary participation in class discussions;
  • Preparation for every class, i.e. required reading and having thought about various issues in advance;
  • Being analytical and concise in oral interventions, i.e. backing up arguments by facts and references;
  • Being able to collaborate well with your assigned team and delivering group presentations
  • Evidence of notes/reflections on each class and field study.

Grading Elements:

 

Grading scheme:

 

Participation (engagement in class)

= 20 points

Points

Grade

Midterm

= 30 points

100 - 93

A

Whistleblowing Podcast

= 25  points

<93 - 90

A-

Final Oxford Debates

= 25 points

<90 - 87

B+

<87 - 83

B

 

 

<83 - 80

B-

 

 

<80 - 77

C+

 

 

<77 - 73

C

 

 

<73 - 70

C-

 

 

<70 - 67

D+

 

 

<67 - 63

D

 

 

<63 - 60

D-

 

 

<60

F

Textbook

Boatright (2014), John R. Ethics and the Conduct of Business, Pearson

See individual class descriptions for additional articles, podcasts etc. Selected examples:

Ethical Perspectives On The Financial Crisis, Irene van Staeveren, The Oxford Handbook of Professional Economic Ethics

UNESCO Report - Ethical Implications for meat production.pdf

The Precariat and Class Struggl, Guy Standing, RCCS Annual Review 

An Ethical  Evaluation of Product Placement: A_Deceptive Practise? Hackley, Tiwsakul & Preuss, Business Ethics: A European Review

Brewing Up Controversy: A Case Exploring the Ethics of Corporate Tax Planning (Meyer & Hess).pdf

Course Policies:

Academic Honesty: Plagiarism and Violating the Rules of an Assignment - DIS expects that students abide by the highest standards of intellectual honesty in all academic work. DIS assumes that all students do their own work and credit all work or thought taken from others. Academic dishonesty will result in a final  course grade of “F” and can result in dismissal. The students’ home universities will be notified. DIS

reserves the right to request that written student assignments be turned in electronic form for submission to plagiarism detection software. See the Academic Handbook for more information, or ask your instructor if you have questions.

Attendance – You are expected to attend all DIS classes when scheduled. If you miss multiple classes the Director of Teaching and Learning, and the Director of Student Affairs will be notified and they will follow up with you to make sure that all is well.  Absences will jeopardize your grade and your standing at DIS. Allowances will be made in cases of illness.

Specifically:

 - An unexcused absence is any absence not due to illness AND not notified to the instructor in advance of class, unless specifically agreed otherwise with the instructor in advance.

 - A late arrival is any case where you are not ready to start class at the designated time (i.e. coming through the door at start time will count as a late arrival).

Your participation grade will be docked 10% for two unexcused absences and 10% for each additional unexcused absence. Your participation grade will be docked 5% for 2 late arrivals, and an additional 5% for each subsequent late arrival.

 

Disability and Resource Statement Any student who has a need for accommodation based on the impact of a disability should contact the Office of Academic Support (acadsupp@dis.dk) to coordinate this. In order to receive accommodations, students should inform the instructor of approved DIS accommodations within the first two weeks of classes.

AI

Although AI tools are valuable, they should support human creativity and critical thinking, not replace them. Therefore, the use of AI tools like ChatGPT is permitted within defined contexts if you include proper attribution. Usage outside of the predefined contexts and without attribution will be considered a breach of our Academic Honesty Policy. 

Academic Regulations  

DIS - Study Abroad in Scandinavia - www.DISabroad.org (Links to an external site.)

 

Course Summary:

Date Details Due