City University of Hong Kong Faculty of Business Lunch Workshop for Year 1 Instructors

1. City University of Hong KongFaculty of BusinessLunch Workshop for Year 1 Instructors Presenter: Dr Margaret Poon 8 October,2004

2. FB Core Values

3. Faculty of BusinessFive Core Values • Responsibility • A business professional should be accountable for his/her actions. • Honesty/Integrity • A business professional should be honest and incorruptible. • Fairness • A business professional should strive to treat his/her clients and colleagues fairly. • Respect • A business professional should have respect for the individual, for diversity, for the environment and for property rights. • Compassion • A business professional should strive to work for society’s welfare

4. Ethics as the foundation of developing students and teaching accounting • Course Planning • Design of the curriculum • Delivery of ethics • Learning Outcomes based on FB core values • Assessment of Learning Outcomes

5. Course Planning • Course Planning Meetings to discuss how FB core values can be integrated into FB2100 • Focus Group Meeting with ex- FB2100 students to understand disciplinary issues • Special Meeting with Head, Undergraduate Program Leader, Subject Leaders and Teaching Staff of First Year Teachers to discuss how to improve first year teaching

6. Design of the Curriculum • Special emphasis right at the start • First Lecture, First Tutorial • Inclusion of real life ethics case studies • Relevant Ethics Topics • Corporate Governance (NEW) • Earnings Management (NEW)

7. Delivery • Course Manual • Special emphasis right at the start • First Lecture • Course built on ethics • Highlight the similarities between FB core values, professional ethics of accountants and also qualities of public life • Use examples such as corporate governance and earnings management • Use real life cases to better students’ understanding • First Tutorial whole-ly devoted to ethics • Reference to the FB Core Values Website • Core values integrated throughout the whole course

8. Learning Outcomes • Design of expected learning outcomes based on FB core values • Classroom behavior and study approach built on FB core values

9. Responsibility • Responsible for own learning - complete all coursework • Work harder for the sake of intrinsic rather than extrinsic motivation • Punctuality – class starts on time • Be Prepared – read before class, bring textbook

10. Compassion • To show respect for classmates and teachers, please do not eat or drink in class. • Turn off all mobile devices. • Keep quiet in class. • Participate actively in class • Before you leave the class, seek permission from teachers first.

11. Fairness • 1. Quizzes/Tests/Examinations • 1.1 All students registered for the course are required to attend scheduled test and quizzes. • 1.2 Absence in quizzes/tests/examination will automatically lead to zero marks. • 1.3 To be fair to all students, reasons such as student activities, family/personal problems, sports or other community services will NOT be considered for this purpose. • 1.4 Students are warned that no make-up tests and quizzes will be offered to students and it is the responsibility of students to manage their study and time well. • 1.5 Only valid cases such as medical reasons with medical proof will be considered. Please report such cases directly to your TUTORS within 24 hours notice.

12. Fairness • 2. Disputes • 2.1 For any disputes, the Course Examiner will have the final decision on the matter. • All students must attend their officially registered sections for both lectures and tutorials.

13. Integrity 1. Honesty • 1.1 Plagiarism and cheating are serious offences and subject to discipline actions and severe penalties including disqualification of the examinations and student disciplinary actions. • 1.2 High ethical behavior is expected at all times. Students with improper behavior such as eating and chatting in lectures and tutorials will receive warnings and repeated offences will be brought to the attention of respective department and the faculty. 2. Cases • 2.1 Cases on integrity and ethics will be illustrated and discussed in lectures and tutorials. • 2.2 Students are also reminded of the importance of Professional Ethics of Accounting. 3. Intellectual Property Rights • 3.1 No photocopying of textbooks is allowed. Students who bring photocopies of textbooks will be penalized. Students with financial difficulties can approach the course examiner for assistance.

14. Compassion • Learn from senior students who demonstrate their willingness to work for society’s welfare: • Supplemental Instruction Scheme (Week 4-11): • Help Centre

15. Assessment of Learning Outcomes • Use of ethics cases in examinations • Tutors are encouraged to assess students’ participation based on their behavior in tutorials: eg. responsibility in doing homework, punctuality, contribution to class discussion • Active learning awards in some lecture classes to encourage students to integrate FB core values in accounting • Application in real life • Active participation in class • Responsible learner at home • Motivate students to work harder

16. Award for Active Learning Assignment – Choose any one assignment FB2100 • (1) Newspaper cuttings • Identify any 3 pieces of news that are related to any topic learnt in class. Give a brief explanation about the news. • (2) Ethics • Identify three accounting issues and discuss them based on the FB core ethics values. • (3) Mind Maps • Prepare mind-maps for any 3 topics (up to week 6)

17. Some encouraging results • Over 90% attendance in lectures • Over 650 textbooks were sold • Tutors reported that majority of students were well prepared in tutorials • Make up class on National Day: nearly 100% of students attended the class • No phone calls during lectures • Students did not leave classrooms in the midst of lectures • Students brought textbooks to classes

18. FB2100Teaching Team [Lecturers] Dr. Margaret Poon, Associate Professor (acmp@cityu.edu.hk, 2788 8486) Mr. S.O.Wong, Instructor (acso@cityu.edu.hk, 27888484)

19. [Tutors] Mr John Balachandran, Instructor (acbala@cityu.edu.hk, 27887913) Mr. Eric Cherneff, Instructor (aceric@cityu.edu.hk , 2788 8043) Ms Margarret Fidow, Assistant Professor (acmf@cityu.edu.hk, 27887906) Mr Paul Poh, Assistant Professor (acpp@cityu.edu.hk, 27888488)

20. [Tutors] Ms Du Jun, PhD Student (acdj@cityu.edu.hk , 2788 9700) Mr Paul Poh, Assistant Professor (acpp@cityu.edu.hk, 27888488) Mr. S O Wong, Instructor (acso@cityu.edu.hk, 2788 8484) Dr Jun Yao, Visiting Fellow (efjyao@cityu.edu.hk , 2788 7136)

21. Thank You Very Much Any questions?