Module ACCT1117: Ethics in Accounting

Department: Accounting

ACCT1117: Ethics in Accounting

Prerequisites

• None

Corequisites

• None

Excluded Combination of Modules

• None

Aims

• To introduce students to the social and ethical contexts in which accountants operate including examples of issues from the world of work.
• To ensure students demonstrate an awareness of professional codes of ethics for accountants.
• To ensure that students can differentiate between the various ethical approaches, identify when an ethical issue arises and propose alternative solutions.

Content

• Normative ethical theories
• Ethical concepts of Duty and Justice
• Ethical decision making
• Working in the Public Interest
• Professional codes of ethics
• Corporate social responsibility
• Moral development

Learning Outcomes

• On completion of this module students should be able to:
• Describe and compare ethical frameworks including consequentialist and non-consequentialist approaches.
• Apply this knowledge to scenarios from the business and accounting contexts.

• On completion of this module students should be able to:
• Identify and evaluate an ethical dilemma in an accounting context and propose a solution (s).
• Assess professional codes of ethics for accountants and identify when the fundamental principles are being challenged.

• Communication - development of academic writing and digital communication skills
• Digital Literacy - using online discussion and developing internet etiquette
• Ethical development - awareness of own level of development

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

• Learning will be based on knowledge transfer from workshops, directed study and independent study. Investigation of cases and real world organisations will underpin the workshops to encourage students to develop awareness of cultural differences and apply these to the development of their skills in managing themselves and others in such contexts.
• Workshop activities and discussion boards will ensure students can apply their knowledge within the accounting context.
• The formative assessment will provide feedback to students regarding their understanding of the ethical frameworks and allow them to reflect on their own ethical development.
• The summative assignment will give students the opportunity to propose alternative solutions to an ethical dilemma. The discussion forum work will allow students to address a number of different ethical issues whilst encouraging the development of the reflective practitioner.

Teaching Methods and Learning Hours

Summative Assessment

Formative Assessment:

Portfolio of contributions to the discussion forum

■ Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University