Accounting Ethics and Case Study

Catalog description

This course is the study of accounting ethics and professional conduct in the accounting industry. Students evaluate accounting ethics research in relation to the development of the profession’s code of professional conduct. The course examines the major ethical systems that exist today enabling the student to develop a sound framework for ethical decision making. The course presents an in-depth analysis of various ethical cases, modern philosophies and ethical systems advocated for the accounting profession. Students examine system appropriateness in resolving accounting ethics dilemmas as they relate to the profession’s code of conduct. Methods include case study of past ethical issues in the practice of accounting, auditing, and related fields. PREREQ: C- or better in ACC 3210