Ethics and Workplace Skills

Faculty
Commerce & Business Administration
Department
Accounting
Course Code
ACCT 4580
Credits
3.00
Semester Length
15 weeks x 4 hours per week = 60 hours
Max Class Size
30
Method Of Instruction
Lecture
Online
Hybrid
Typically Offered
To be determined

Overview

Course Description
Ethics and workplace skills builds on ethical issues introduced in previous accounting courses and focuses on the ethical behaviour necessary for ethical development of professional accountants. The course introduces CPA Canada's ACAF method to analyze a case with a focus on applied knowledge to scenarios that simulate work place situations. Various critical thinking aspects are included to support the process of developing a suitable course of action. The course integrates ways to develop effective written communications skills into the course. The course also emphasizes the skills necessary for students to apply technical knowledge acquired in a team work environment.
Course Content

1. ACAF Method, as a problem-solving process developed by CPA Canada.

2. Effective written communication for accounting professionals.

3. Ethics fundamentals relevant to professional accountants: meaning; ethics in action; current trends; the ethics of fair play.

4. Professional ethical responsibilities-Part I: meaning; ethical issues in accounting and finance.

5. Professional ethical responsibilities-Part II: moral approach to management in accounting; diversity and non-discrimination.

6. Accounting and accountability; environment, health, ethics and the triple bottom line measures.

Methods Of Instruction

Lectures and group discussions.

Means of Assessment

Assignments &/or Tests   

25% 

Case analysis & Presentation(s) 

15%

Midterm examination

30%

Final examination

30%

                                        Total

100%

To pass this course, students must obtain a minimum of 50% of on invigilated assessments, with the 50% calculated on a weighted average basis.

Invigilated assessments include, in-class quizzes, in-class tests, midterm exam(s) and the final exam.

Learning Outcomes

At the end of the course, the successful student should be able to:

  1. Apply the CPA developed ACAF Method to analyze a case.
  2. Apply the principles of effective written communication to documents relevant to accounting professionals.
  3. Analyze various ethical dilemmas accounting professionals are facing.
  4. Demonstrate understanding of the ethical issues significant to accounting and finance professionals.
  5. Analyze the core ethical principles applicable to accounting professionals in Canada, common threats to independence, and ethical standards in international transactions.
  6. Explain the meaning of accountability and the importance of triple bottom line.

 

Textbook Materials

Text:  Business ethics - A managerial approach, A. C. Wicks, R.E. Freeman, P.H. Werhane, K.E. Martin; Pearson

A significant number of readings are linked to outside resources.  The texbook is integrated in the readings and the reference materials are provided by CPA-Canada with their permission.  

Requisites

Prerequisites

(ACCT 3310 with a grade of "C" or better OR ACCT 3410 with a grade of "C" or better) AND FINC 2340 with a grade of "C" or better.

Corequisites

Courses listed here must be completed either prior to or simultaneously with this course:

  • No corequisite courses

Equivalencies

Courses listed here are equivalent to this course and cannot be taken for further credit:

  • No equivalency courses

Requisite for

This course is not required for any other course.

Course Guidelines

Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.

Course Transfers

Institution Transfer Details Effective Dates
Athabasca University (AU) AU ACCT 2XX (3) 2018/05/01 to -
Coast Mountain College (CMTN) CMTN BADM 1XX (3) 2018/05/01 to -
College of the Rockies (COTR) COTR ACCT 3XX (3) 2018/05/01 to -
Emily Carr University of Art & Design (EC) No credit 2018/05/01 to -
Kwantlen Polytechnic University (KPU) No credit 2018/05/01 to -
Simon Fraser University (SFU) No credit 2018/05/01 to -
University Canada West (UCW) UCW ACCT 4XX (3) 2018/05/01 to -
University of Northern BC (UNBC) UNBC COMM 3XX (3) 2018/05/01 to -
University of the Fraser Valley (UFV) UFV BUS 1XX (3) 2018/05/01 to -
University of Victoria (UVIC) UVIC COM 2XX (1.5) 2018/09/01 to -
Vancouver Community College (VCC) VCC HOSP 2810 (3) 2018/05/01 to -

Course Offerings

Winter 2021

There aren't any scheduled upcoming offerings for this course.