Information on individual educational components (ECTS-Course descriptions) per semester

Degree programme: Master Business Administration: Accounting, Controlling & Finance
Type of degree: FH Master´s Degree Programme
Winter Semester 2021

Course unit title Business Ethics and Corporate Social Responsibility
Course unit code 025122037020
Language of instruction German / English
Type of course unit (compulsory, optional) Compulsory
Semester when the course unit is delivered Winter Semester 2021
Teaching hours per week 1
Year of study 2021
Number of ECTS credits allocated Second Cycle (Master)
Number of ECTS credits allocated 2
Name of lecturer(s) Johannes BERGER

Prerequisites and co-requisites


Course content
  • overview of ethical approaches, in particular with regard to the economy
  • instruments for anchoring ethical guidelines in the economic context
  • discussions on 3 core themes of business ethics: justice, human work and sustainable use of resources, as well as current case studies

Learning outcomes

In the public debate, economic action is increasingly confronted with questions of accountability. In addition to liability issues in the legal sense, this also addresses issues of social and ecological responsibility. Wrong decisions can lead to considerable damage to individuals, companies and the environment. All stakeholders, especially managers and experts in decision-making roles in companies, are called upon to be aware of these issues.
With the appropriate knowledge and tools, managers can better identify, diagnose, critically analyze and solve ethical problems and dilemmas in an economic context. The course encourages personal reflection and open dialogue on topics relating to values, ethical orientation in entrepreneurial action and responsibility.

At the end of this course, the students have

  • acquired a basic understanding of ethical issues and approaches in the history of ethical thought
  • the ability to identify ethical dilemmas in an entrepreneurial or economic context and to develop guidelines for decision-making
  • reflecting on the benefits and problems of ethical behaviour on the basis of concrete case studies
  • consciously reflects their personal values and basic attitudes to ethical business issues in their everyday lives and develops individual approaches to ethical action on the basis of their own value attitudes
  • trained to justify their values and theses conclusively in a controversial / dialectical discussion and to deal appreciatively with opposing opinions
  • learned about instruments for anchoring and living ethical attitudes in the corporate context

Planned learning activities and teaching methods
  • impulse lecture
  • educational talks
  • analyses of examples from business practice
  • discussion and reflection through case studies and role play
  • formulating a CGK

Assessment methods and criteria
  • 70% thesis paper on a current topic of business ethics
  • 30% participation



Recommended or required reading
  • Herold, Norbert: Einführung in die Wirtschaftsethik, 2011
  • Holzmann, Robert: Witschaftsethik, 2. Aufl. 2019
  • Lütge, Christoph, Uhl, Mathias: Wirtschaftsethik, 2017
  • von Aaken, Dominik, Schreck, Philipp: Theorien der Wirtschafts- und Untrnehmensethik, 2015
  • Kevin Gibson, Ethics and Business: an Introdution (Cambridge Applied Ethics), 2007
  • C.S.V. Murthy, Business Ethics, Tex t& Cases, 2018

Mode of delivery (face-to-face, distance learning)

Face-to-face instruction