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Graduate Catalog 2013-2014

ACCT 642 - Accounting Ethics


THIS COURSE IS OFFERED ONLINE ONLY

This course evaluates accounting ethics research in the context of a Christian world view perspective and in relation to the development of the profession’s code of professional conduct. The course examines the major ethical systems that exist today and distinguishes those that are compatible with a Christian world view to enable the student to develop a sound framework for ethical decision making. The course present an in-depth analysis of the two prevailing ethical systems (rule deontology and utilitarianism) advocated for the accounting profession and examines their appropriateness in resolving accounting ethics dilemmas as they relate to the profession’s code of conduct. The course also presents an ethical decision making model based on the profession’s code of professional conduct that is compatible with a Christian worldview.

Prerequisites:
ACCT 622, 632

Credits: 3



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