This course aims to give students the opportunity to examine a number of different ethical theories and to apply those theories in the analysis of accounting and business ethics dilemmas. Students will explore the ethical foundations upon which accounting and business practice are based; examine the way in which ethical decision making takes place within the context of business organisations; and consider the varied ethical perspectives of a range of parties caught up within ethical dilemmas in accounting and business settings. The course also aims to enable students to evaluate critically the role played by the accountancy profession in maintaining ethical standards in accounting and business contexts.

 

The precise course content will vary from year to year to include up-to-date case studies and ethical dilemmas but will consistently cover the following:

• examination of a range of ethical theories.
• identification of ethical dilemmas within specific accounting and business contexts.
• the application of ethical theories to these accounting and business ethical dilemmas.
• discussion of the ethical foundations upon which accounting and business practices are, or could be, based.
• consideration of the factors that may influence ethical decision-making.
• analysis of a range of contemporary issues with an emphasis on issues that are currently being debated within the accountancy profession and business.
• critical appraisal of the ethical foundations of the accounting profession and its ethical codes.
• a critique of examples of research within the field of accounting and business ethics