Accounting Ethics – ACCT 642

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

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 presents 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 and ACCT 612 and ACCT 511 and ACCT 521 and ACCT 531

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.

Measurable Learning Outcomes

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

  1. Evaluate the major ethical systems in the world today from a Christian worldview perspective.
  2. Assess accounting ethics research efforts in relation to prevailing ethics systems advocated for the accounting profession.
  3. Apply the provisions in the AICPA Code of Professional Conduct to the resolution of accounting ethics dilemmas.
  4. Use an ethical decision-making model that is compatible with a Christian worldview to resolve accounting ethics dilemmas.

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 Module/Week 1.

Group Discussion Board Forums (6)

The instructor will place the student into a group at the beginning of the course. The student is required to provide a thread in response to the provided prompt for each forum. 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 except for week one where only one reply is required. Each reply must be 150 words.

Individual Research Paper

The student will write a 10–15-page research-based paper in current APA format that evaluates the 2 ethics systems—deontology and utilitarianism—of the accounting profession. The paper must include at least 5 peer-reviewed accounting and business journals for each system considered in addition to the course textbooks and the Bible.

Group Research Project


The student will write a 12–15-page research-based paper in current APA format that focuses on the interrelationship among the elements in the model of ethical behavior. The paper must include at least 7 references in addition to the course textbooks and the Bible. The group will then prepare a PowerPoint presentation reflecting their findings.