Course overview
The purpose of this course is to focus on the context of the theoretical and empirical underpinning of professional ethics in finance and accounting. The course seeks to link theory and research to the practical application of ethical choices facing the finance and accounting professions. The conduct of stakeholders responsible for preparing and using financial information including moral dimensions and ethical aspects are interpreted through the application of various accounting and finance theories. This reinforces the role of finance and accounting professionals in a dynamic business environment and their significance to society in general. In accordance with various principle-based Association and Regulatory Codes of Ethics and Standards of Professional Conduct, a number of contemporary business issues are examined to illustrate these concepts.
Course learning outcomes
- Analyse, evaluate and critically reflect on various theoretical and practice based principles of morals and ethics.
- Apply and explain ethical principles to the role of business in society including the reporting of financial information and the competing perspectives of the stakeholder and shareholder.
- Demonstrate an ability to exercise professional judgement consistent with an organisations ethical values and corporate social responsibility.
- Identify and discuss the application of professional body ethics and professional conduct standards to business decision-making and it's consequences in an ethical context.