1. Philosophy of Finance & Accounting
Anthropological models in financial theory - Economic rationality and ethics in finance - Finance and the common good - Ethical implications of finance - Financial inclusion or inclusive financing? - Fairness and trust in accounting and finance - Religious perspectives on finance and accounting - Ethics and regulation in finance and accounting - History of accounting and financial ethics.
2. Ethics in Corporate Finance
Shareholder value maximization, financial theory of the firm and the purpose of the firm - Ethical aspects in the separation of ownership and control - Financial incentives and management mission - Responsibility of corporate governance on financial control - Excessive corporate debts - Tunneling (expropriation of minority shareholders) - Valuation of firms - Financial reporting and information disclosure.
3. Ethics in Managerial Accounting
Quarterly earnings, shareholder value and the objectives of the firm - Cost accounting, product, and pricing decisions - Ethics in performance valuation and incentive systems - Cost-benefit analysis vs sense of corporate mission - Justice and other virtues in managerial accounting.
4. Ethical Banking
Social function of financial services - Loans and usurious practices - Highly speculative investments - Irresponsible credit lending practices - Aim of donations and sponsorships - Abuse of good faith - Virtues in banking and financial services - Social and Environmental impacts of banking activities - Codes of ethics in banking Industry - Corruption in banking and its prevention - Corporate Social Responsibility in banking - Future pathways for ethical banking.
5. Responsible Investing
Ethical dimension of investing - Socially responsible investment - Impact investing - Microcredit - Institutional investors’ responsibility - United Nations Principles for Responsible Investment - Consulting in investing funds - Investment consulting - Ethical and solidarity funds - Socially responsible investment indexes - Activist investors - Ethics in managing pension funds and mutual funds.
6. Ethical Issues in Finance & Accounting
Fraudulent accounting - Earning management - Tax evasion and tax havens - Origin and prevention of accounting and financial scandals - Ethics in auditing - Rules, values and virtues in accounting - Codes and standards for accounting - Recovering trust after fraud - Ethics and reputational risk.
7. Ethics in Stock Markets
The social function of the stock exchange - Ethics in the stock market system - Hedge funds - Derivative financial contracts - Insider trading - Sovereign wealth funds - Ethics of rating agencies - Ethically managing investor relations.
8. Integrating Ethics in Finance and Accounting Courses
How to teach ethics to finance and accounting students - Experiences on integrating ethics in finance and accounting courses.