Accounting Ethics – ACCT 642

CG • Section 8WK • 11/08/2019 to 04/16/2020 • Modified 05/10/2021

Course Description

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 presents an in-depth analysis of various ethical case, modern philosophies and ethical systems 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.

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 the Course Overview.

Discussions (6)

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 150 words.

Ethical Decision Making In Accounting Assignment

The student will write a 10–15-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. Students 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 12–15-page research-based paper in current APA format that focuses Ethical Leadership In Accounting in relationship to the model of Ethical Behavior. Students 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.