Accounting Ethics – ACCT 642

Course Description

This course evaluates accounting ethics research in the context of a Christian worldview 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 worldview 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.

For information regarding prerequisites for this course, please refer to the Academic Course Catalog.

Rationale

Appropriate ethical behavior on the part of practicing accountants is crucial to maintaining public trust in the services provided by accountants and ultimately in the accounting profession as a whole. This course provides practicing accountants with a theoretical and practical foundation that will enable them to resolve ethical dilemmas in accordance with prescribed codes of ethics and from a Christian worldview perspective.

Course Assignment

Textbook readings and presentations

Course Requirements Checklist

After reading the Syllabus and Student Expectations, the student will complete the related checklist found in the Course Overview.

Discussions (6)

Discussions are collaborative learning experiences. Therefore, the student is required to provide a thread in response to the provided prompt for each discussion. Each thread must be 300 words and demonstrate course-related knowledge. In addition to the thread, the student is required to reply to 2 other classmates’ threads. Each reply must be 140 words. Students should not attach any documents in the discussion board. The initial response and peer responses must be posted in the current week. 

The student will take an evaluation of his/her academic proficiency for this program. The questions aim at assessing the knowledge and understanding of the material he/she have studied throughout the program.

Ethical Decision Making In Accounting Assignment

The student will write a 8–10-page research-based paper in current APA format that describe in detail the Kohlberg and Cognitive Development Approach and Rest’s Four Companies Model of Ethical Decision Making using professional literature, textbooks, the Bible and course presentations. The student must cite a minimum of 5 scholarly sources for each ethics system. It is possible that a particular journal article could address both theories.

Ethical Leadership In Accounting Assignment

The student will write a 6-8-page research-based paper in current APA format that focuses Ethical Leadership In Accounting in relationship to the model of Ethical Behavior. The student must also prepare a 10-slide Microsoft PowerPoint presentation. The paper must include at least 7 references in addition to the course textbooks and the Bible.