Curriculum Guideline

Ethics and Workplace Skills

Effective Date:
Course
Discontinued
No
Course Code
ACCT 4580
Descriptive
Ethics and Workplace Skills
Department
Accounting
Faculty
Commerce & Business Administration
Credits
3.00
Start Date
End Term
201920
PLAR
No
Semester Length
15 weeks x 4 hours per week = 60 hours
Max Class Size
30
Contact Hours
Lecture 4 hours per week
Method Of Instruction
Lecture
Online
Hybrid
Methods Of Instruction

Lectures and group discussions.

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.

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.

 

Means of Assessment

Assignments &/or Tests   

25% 

Case analysis & Presentation(s) 

15%

Midterm examination

30%

Final examination

30%

                                        Total

100%

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.  

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.