Restricted to students admitted to the Master in Professional Accounting program. Examines ethical aspects of the managerial decision-making process and the application of fundamental ethical principles to business, legal, and social problems. Includes ethical implications of financial markets, race and gender discrimination, employee privacy, multinational business, and health, safety, environmental, and consumer issues. Three lecture hours a week for one semester. Business, Government, and Society 381L and 381N may not both be counted. Prerequisite: Graduate standing.