Moral frameworks and ethical decision-making processes in professional accounting environments.
Course overview
This course examines the moral frameworks and ethical decision-making processes that shape professional accounting environments. You will explore the tension between competing stakeholder interests, regulatory compliance, and professional integrity. Through real-world case studies, you will learn to identify ethical dilemmas and apply structured decision-making models.
Topics include professional codes of conduct, conflict of interest, confidentiality, whistleblowing, and the social responsibility of accountants. You will develop the ability to communicate ethical concerns clearly and advocate for responsible financial practices.
Who takes this course
This is an elective course open to all programs, though it is particularly recommended for students in the Bachelor of Applied Business — Accounting and Accounting programs.
Credits: 3 · Hours: 45
Prerequisites
None
Learning outcomes
- Apply ethical decision-making models to complex accounting scenarios
- Analyse professional codes of conduct and regulatory requirements
- Evaluate stakeholder impacts in financial reporting decisions
- Communicate ethical concerns to management and external parties
- Identify conflicts of interest in professional practice
Evaluation
| Component | Weight (%) |
| Ethical case study analysis | 30 |
| Midterm examination | 25 |
| Group debate on ethical dilemmas | 20 |
| Final examination | 25 |