Ethics of International Business - CB9059

Looking for a different module?

Module delivery information

Location Term Level1 Credits (ECTS)2 Current Convenor3 2020 to 2021
(version 2)
Spring 7 15 (7.5) MR A Lall checkmark-circle


The module provides an understanding of the ethics of cultural, economic, organisational and regulatory issues that arise in an international setting and of the diverse range of methods employed for ethical decision-making by multinational enterprises. Indicative topics are as follows:
- Ethical theories, limitations of ethical theories
- Ethics of self, national and global interest
- Cultural context based ethics
- Ethics of financial and taxation decision making
- Moral imperatives for global financial decisions
- Corporate social responsibility
- UN global compact principles in relation to human rights


This module appears in the following module collections.

Contact hours

Total contact hours: 24
Private study hours: 126
Total study hours: 150

Method of assessment

Main assessment methods
Project (5000 words) (90%)
Project Plan (1000 words) (10%).

Reassessment method:
100% coursework.

Indicative reading

Donaldson,T. (1989). The Ethics of International Business.
Oxford: Oxford University Press.

Gowthorpe, C., and Blake, J. (Eds). (2005). Ethical Issues in Accounting.
London: Routledge.

Fisher, C., and Lovell, A. (2009). Business Ethics & Values, Individual, Corporate and International Perspectives. 3rd Ed. Harlow: FT Prentice Hall.

Morris,D. (2012). Tax Cheating, Illegal – But Is It Immoral.
Albany: State University of New York Press.

Megone, C., and Robinson,S. (Eds). (2005). Case Histories in Business Ethics.
London: Routledge.

McGee, R. (Ed). (2012). The Ethics of Tax Evasion, Perspectives in Theory & Practice.
New York: Springer.

See the library reading list for this module (Canterbury)

Learning outcomes

The intended subject specific learning outcomes.
On successfully completing the module students will be able to:
- demonstrate critical awareness and understanding of the international context of ethics;
- demonstrate critical awareness and understanding of the purpose, conceptual basis, functioning and limitations of ethics in international and multinational settings;
- critically evaluate the technical processes involved in the use of ethical thought in international and multinational settings and of possible alternative approaches;
- comprehend, organise, evaluate, interpret and practice business, including taxation, in international and multinational settings;
- critically evaluate, analyse & synthesise material in relation to the ethics of international business.

The intended generic learning outcomes.
On successfully completing the module students will be able to:
- demonstrate critical thinking;
- select, organise, develop and synthesise complex material;
- demonstrate problem solving ability;
- plan, work and study independently;
- conduct research into issues on business ethics;
- identify, find, record, organise and manipulate relevant knowledge;
- demonstrate effective oral and written communication


  1. Credit level 7. Undergraduate or postgraduate masters level module.
  2. ECTS credits are recognised throughout the EU and allow you to transfer credit easily from one university to another.
  3. The named convenor is the convenor for the current academic session.
Back to top

University of Kent makes every effort to ensure that module information is accurate for the relevant academic session and to provide educational services as described. However, courses, services and other matters may be subject to change. Please read our full disclaimer.