Accounting Ethics – ACCT 340

CG • Section 8WK • 11/08/2019 to 04/16/2020 • Modified 07/28/2020

Course Description

This course provides an analysis of ethical standards in the accounting profession. Major ethics paradigms are examined and contrasted with a Christian worldview of ethics. The course includes an in-depth examination of the AICPA Code of Professional Conduct and other ethical standards in the accounting profession. The course also presents an ethical decision-making model for the accounting profession.

Prerequisites

ACCT 212

Rationale

This course covers the essentials of making proper ethical and moral decisions. There is a focus on key accounting standards and the role of the accountant as both an advisor and as a reporter of financial information. The AICPA Code of Professional Conduct and other regulatory agencies will be covered.

Measurable Learning Outcomes

Upon successful completion of this course, the student will be able to:

  1. Examine the importance of moral integrity in the accounting profession.
  2. Discriminate between secular and Christian worldviews in order to appropriately formulate ethical resolutions that are consistent with biblical truth.
  3. Use knowledge of the AICPA Code of Professional Conduct, the FASB Accounting Standards Codification, State Board of Accountancy Regulations, and other accounting ethical standards in the resolution of accounting ethics dilemmas.
  4. Use an ethical decision-making model that is compatible with a Christian worldview to resolve ethical dilemmas in accounting.

Course Assignment

Textbook readings and presentations

Course Requirements Checklist

After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in Module/Week 1.

Group Discussion Board Forums (5)

For this collaborative discussion board, the instructor will place the student into a group at the beginning of the course. The student is required to create a thread in response to the provided prompt for each forum. Each thread must be at least 750 words and demonstrate course-related knowledge. In addition to the thread, the student is required to reply to 1 other classmate’s thread. The reply must be at least 250 words.

Reflection Paper

The student will write a 3-page reflection-based paper in current APA format that focuses on major ethics systems. The paper must include at least 3 references in addition to the course textbook and the Bible.

Individual Research Paper

The student will write a 5–7-page research-based paper in current APA format that focuses on deontology and utilitarianism. The paper must include at least 5 peer-reviewed references in addition to the AICPA Code of Professional Conduct and the Bible.

Group Research Paper and PowerPoint Presentation

Each group will write a 12–15-page research-based paper in current APA format that focuses on the Ethical Decision-Making Model presented in the course. The paper must include at least 9 peer-reviewed references in addition to the course textbook and the Bible. Group members will use the Group Collaboration Wiki to research, write, and edit the paper.