The Department of Accounting is committed to maintaining the integrity and respectability of degrees conferred and course credit earned through our department. Academic dishonesty restricts the understanding of subject material by the perpetrator, distracts and discourages other class members, and reduces the value of the economic signal of degrees conferred through Texas A&M University - Commerce. Whether courses are online, face-to-face, or hybrid combinations; the faculty, staff, and student members of the Department of Accounting are committed to protecting the integrity of our courses, regardless of the delivery method.

This policy on academic integrity is consistent with Texas A&M University - Commerce policies, including:

• Texas A&M University-Commerce Code of Student Conduct
• Texas A&M University-Commerce Procedures

Sufficient Notice

This policy, along with other University guidelines, represents sufficient notice to any student enrolled in a department course or program that his/her conduct in that course or program is governed by these academic integrity standards. Ignorance of this policy is neither an excuse nor a mitigating circumstance for violations.

Conduct Covered

No bulleted list of approved or disallowed behavior can substitute for our student body’s commitment to act in ways that are consistent with moral principles, values, and a guiding sense of personal integrity. As faculty, we are committed to providing quality education both online and in the classroom. Likewise, academic ethics apply regardless of the delivery method of the course. However, in the interest of being specific, the following behaviors are generally not allowed and constitute academic dishonesty:

• Plagiarism - Defined by the Oxford English Dictionary as, “1. The action or practice of plagiarizing; the wrongful publication or purloining, and publication as one’s own of the ideas, or expression of the ideas (literary, artistic, musical, mechanical, etc.) of another.”
• Cheating on course assignments and assessments - Any attempt to circumvent the integrity of the grading system constitutes cheating. This includes use of resources that are not allowed (e.g. notes, calculators, books), assistance from other people (e.g. friends, parents, classmates, spouses). Your grade should reflect what you know – if it does not, you may have cheated. If you have questions about whether or not an action or resource is allowable, contact your instructor BEFORE you engage in the behavior.
• Collusion – any agreement or understanding to work as a group, unless specifically allowed by the instructor, is a form of cheating. Providing assistance to others by allowing them to copy work, or answering questions collaboratively when not allowed to do so is cheating. All individuals involved are guilty of collusion.
• Abuse – Any improper use, misuse or perversion of University facilities, resource material, or intellectual property. This could include theft of electronic documents (e.g. through copying, photographing or hacking), sale of material, or intimidation of fellow students, faculty or staff – either physical or electronically.

This list is not comprehensive, but provides examples of unethical behavior. If you have questions about what is allowable, contact your instructor with enough time to allow them to respond.

Disciplinary Action

Disciplinary action for academic misconduct is under the purview of the instructor. However, discipline can include any combination of the following:

1. Point deduction on an assignment.
2. Failure for an assignment.
3. A grade of zero for an assignment.
4. Failure for the course.
5. Referral to the Academic Integrity Committee or department head for further action.
6. Referral to the Dean of the College of Business.
7. Referral to the University Discipline Committee – this may lead to expulsion from the University.

Faculty Autonomy

The existence of the Academic Integrity Committee and this policy should in no way be construed as an attempt to diminish the fundamental principle of faculty autonomy. Any disputes with the implementation of this policy should be first communicated to the Instructor of the course. If resolution is not reached then, and only then, the Accounting Department Head should be contacted.