Course Syllabus

Pre-requisites

There are no pre-requisites for this course.

Course Materials

• Ethics in Accounting, A Decision-Making Approach, Gordon Klein, Wiley, 2016, ISBN 978-1-118-92833-2
• Blind Spots, Max H. Bazerman and Ann E. Tenbrunsel, Princeton, 2011
• Regulations
  • AICPA Code
  • AICPS SSTSs
  • Circular 230
• Various additional short readings (available for download in the Resources page of each module on Canvas)

Communication

Class announcements will be sent using Canvas and will go to your OU email account. You are responsible for checking your OU email regularly. Failure to check OU email is not an acceptable excuse for missing an announcement.

• If you have any general questions about assignments, class logistics, due dates, etc., please post a question in the Course Help Board in the “Start Here” module. You can post questions about the course to the Course Help Board throughout the semester.
• If you have a personal question (grades, feedback, requests for special accommodation, etc.) please send me a private message via email. In the subject line, write “ACCT 5403 online“ before your subject. For example, if you have a question about a grade, your email subject would read “ACCT 5403 online – grade inquiry”. 

Students are welcome to communicate with me. I will try to respond to all emails within 24-48 hours. The tail end of each Live Session is also a good time to chat. 

All email sent by your professors will be sent to the email registered in your name at the University of Oklahoma.  

If you wish to also receive course emails at another email address, go to your profile in Canvas and you can add 1 or more alternate emails to your account.

Course Grades

Exam One	15%
Exam Two	15%
Exam Three	15%
Exam Four	15%
Live Session Participation	14%
Online Postings/Reflection Papers	14%
Group Presentation	10%
Class Evaluation	2%
TOTAL	100%

Grading Scale

In assigning grades I consider the overall class performance in determining the final grade cutoffs. However, the following are minimum cut-offs to earn the grades indicated: A-90%, B-80%, C-70%, D-60%.

Course Components

Exams

You’ll be tested regularly throughout the course to ensure that you are keeping up with the material and have developed an appropriate understanding of the issues. 

You'll have 75 minutes to finish the exam. You will be allowed to reference the HANDWRITTEN notes on ONE side of ONE 8.5 * 11 inch sheet while taking the exams. You will be required to scan your notes and turn them in with your exam. The thoroughness of your note sheet will constitute 10% of your exam grade. We have suggested a few smart phone apps you can use to transform your smart phone into a document scanner.

Live Session Participation

For Live Sessions 1 to 7, participation will be factored into your overall course grade. There are two ways in which you can earn points.

1. Participate Live: This option should be your preferred choice. When possible, you should attend and participate in the Live Sessions in real time.

2. Make-Up (Watch Recording and Submit Response): In the event that your work or personal schedule makes it impossible for you to attend, please review the recording of the Live Session then provide a written response to the questions and cases discussed in class. You must submit your written response before the next Live Session.

Note: Be sure to utilize option 1 or 2 for each of Live Sessions 1 to 7 to receive full points. Regardless of when the session occurred, you must post your response based on option 1 or 2.

In Live Session 8 (July 31), the groups will present Group Presentations.  Thus, you should plan on participating live for session 8 if at all possible.  If you do not believe you will be able to attend Live Session 8, please contact me as soon as possible. 

Online Discussion Postings (and Reflections)

Active and thoughtful participation will be key to your grade in this course. Each week, you'll be required to contribute to online discussion boards, respond to your peers and/or send me your reflection on a given topic. These activities will be factored into your overall course grade.

• Post original posting to all discussion boards by Friday at 11:59 pm (Central)
• Provide reflection papers and respond to post made by another student on each of the discussion boards by Monday at 11:59 pm (Central)

Group Presentation

At the end of the course, you will be assigned to work with a group of your peers to create a presentation in which you will apply what you’ve learned in this class to a given scenario or real-world example.

Class Evaluation

One way to earn points is to complete the end-of-the-term course evaluation. Your comments and responses will remain confidential. However, you will need to provide proof that you have taken the evaluation. You can upload a screenshot of the "Complete" screen in Canvas in order to get credit.

Late Policy

Life Happens. You are welcome to join Live Sessions any time. However, students entering more than 30 minutes late or leaving more than 30 minutes before class completion will not considered to be “attending class”.  

UNIVERSITY OF OKLAHOMA

ACADEMIC POLICIES AND STUDENT SUPPORT

Catalog

Please familiarize yourself with the student catalog: http://catalog.ou.edu/courses/courses.htm

Online Library

Students in the MAcc program can use the University of Oklahoma library by visiting: 

http://libraries.ou.edu/

Academic Misconduct

In addition to the course conduct policies outlined by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook. 

It is the responsibility of each student to be familiar with the definitions, policies and procedures concerning academic misconduct.  The Student Code is available from the Office of the Vice President for Student Affairs and is contained in the Student’s Guide to Academic Integrity, available at http://integrity.ou.edu/students_guide.html This site also defines misconduct, provides examples of prohibited conduct, and explains the sanctions available for those found guilty of misconduct.

Plagiarism 

Plagiarism is the most common form of academic misconduct at OU. There is basically no college-level assignment that can be satisfactorily completed by copying. OU's basic assumption about writing is that all written assignments show the student's own understanding in the student's own words. That means all writing assignments, in class or out, are assumed to be composed entirely of words generated (not simply found) by the student, except where words written by someone else are specifically marked as such with proper citation. Including other people's words in your paper is helpful when you do it honestly and correctly. When you don't, it's plagiarism. 

Go to http://integrity.ou.edu/students_guide.html to learn more about the rules for avoiding plagiarism. Test your skills in avoiding plagiarism by taking the library’s plagiarism tutorial, available at https://libraries.ou.edu/content/academic-integrity-tutorial

Reasonable Accommodation for Disabilities
The University of Oklahoma is committed to providing reasonable accommodation for all students with disabilities. Students with disabilities who require accommodations in this course should contact their professor as early in the semester as possible.

Students with disabilities must be registered with the Disability Resource Center prior to receiving accommodations in this course.

If you have a disability and you would like to make a request for reasonable accommodation, please see the Graduate Student Handbook or visit the Disability Resource Center and other disability services at OU at: http://drc.ou.edu/

Adjustments for Pregnancy/Childbirth Related Issues

Should you need modifications or adjustments to your course requirements because of documented pregnancy-related or childbirth-related issues, please contact me as soon as possible to discuss. Generally, modifications will be made where medically necessary and similar in scope to accommodations based on temporary disability. Please see www.ou.edu/content/eoo/faqs/pregnancy-faqs.html for commonly asked questions.  

Title IX Resources  

For any concerns regarding gender-based discrimination, sexual harassment, sexual misconduct, stalking, or intimate partner violence, the University offers a variety of resources, including advocates on-call 24.7, counseling services, mutual no contact orders, scheduling adjustments and disciplinary sanctions against the perpetrator. Please contact the Sexual Misconduct Office 405-325-2215 (8-5, M-F) or OU Advocates 405-615-0013 (24.7) to learn more or to report an incident. 

Religious Holidays

It is the policy of the University to excuse absences of students that result from religious observances and to provide for the rescheduling of examinations and additional required classwork that may fall on religious holidays without penalty. It is the responsibility of the student to make alternate arrangements with the instructor at least one week prior to the actual date of the religious holiday.

Copyright Policy

It is illegal to download, upload, reproduce, or distribute any copyrighted material, in any form and in any fashion, without permission from the copyright holder or his/her authorized agent.  The University of Oklahoma expects all members of its community to comply fully with federal copyright laws. If such laws appear to have been violated by any user, the university reserves the right (1) to terminate that user’s access to some or all of the university’s computer systems and information resources and (2) to take additional disciplinary actions as deemed necessary or appropriate. Repeat offenders will be sanctioned and their privileges terminated.

Registration and Withdrawal

If you choose to withdraw from this course, you must complete the appropriate University form and turn the form in before the deadline. If you stop attending the course and doing the course work without doing the required paperwork your grade will be calculated with missed homework and examination grades entered as zero. This could result in receiving a grade of F in the course.  Deadlines are shown in the Academic Calendar, which is available from the Office of Admissions and Records or online at http://www.ou.edu/admissions/home/academic_calendar.html

Student Grievances

In addition to any policies outlined related to submitting an informal or formal grievance by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook for more information about the process of submitting a formal grievance.