Professional Responsibilities and Ethics in Accounting

Catalog description

The study of ethical systems and ethical decision making and their application in Accounting. ACCT 550 Professional Responsibilities and Ethics in Accounting (3) This course provides students with a foundation in professional codes of conduct and ethics adopted by professional associations and licensing boards for accountants, auditors, and fraud examiners. Topics include research into and discussions of selected historical and contemporary ethical cases and issues as they relate to accounting and business. The course includes an introduction to the concepts of ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting. The course provides a working knowledge of ethical and justice theories on which students will be able to build as their careers progress. Some of the ethical issues that they may have to address include corporate social responsibility, distributive justice, accounting and economic development, accounting and the environment, professionalism, whistleblowing, and tax avoidance and evasion. Students will gain an understanding of the ethical foundations from which they can address the ethical issues that they will face as a professional.