ACC 4180 - Accounting Ethics

4 unit(s)

Course provides the ethical grounding that accountants need both to identify ethical issues that they might face and to respond effectively to them. Students will be introduced both to the major theoretical ethical reasoning models and the ethical principles included in the Codes of Professional Conduct disseminated by the major accounting organizations, such as the AICPA and IMA. The course will present a range of ethics-related issues, including the causes of ethical violations and frauds, whistle blowing, and the design and operation of company compliance and ethics programs.

Prerequisites: ACC 3120.

Course Learning Outcomes List
Students will be able to:

Explain various theories of moral reasoning;
Systematically analyze and arrive at solutions to ethical dilemmas through identification of the stakeholders and the issues involved, using an appropriate decision making process;
Explain the importance of ethics to professions such as accounting;
Identify violations of the AICPA and IMA Codes of Conduct and demonstrate ethical decision making in circumstances not clearly covered by the Codes using the Ethical Frameworks contained therein;
Explain the legal liability issues that accountants face and the impact that such issues hove on professional ethics; and
Analyze, research and use technology in determining the relevance of important ethical and professional issues.

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