Accounting Ethics – ACCT 642
CG • Section 8WK • 11/08/2019 to 04/16/2020 • Modified 12/12/2022
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.
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.
