Lecture: 2 hours/week
and
Seminar: 2 hours/week
Lectures, seminars, and case analysis. All methods of instruction apply to in class, hybrid and/or online modes of learning.
1. CPA Way, as a problem-solving process developed by CPA Canada.
2. Effective written communication for accounting professionals.
3. Professional standards relevant to CPAs, including the CPA code of professional conduct, professional ethics principles, and independence.
4. Professional responsibilities and ethical issues for accountants, auditors, and finance professionals.
5. Ethics and Corporate Social Responsibility (CSR), including corporate accountability and Environmental, Social and Governance (ESG).
6. Ethics in the Workplace: fundamental ethics principles, management theories, forces and human factors, and decision guides.
7. Career and Workplace Skills: career preparation and planning, seeking career opportunities, and effective workplace communication.
At the end of the course, the successful student should be able to:
- Apply the CPA Way to analyze a case and recommend a suitable course of action;
- Apply the principles of effective written communication to documents relevant to accounting professionals in the workplace;
- Demonstrate understanding of the professional standards of practice and conduct relevant to accounting and finance professionals, including threats to independence;
- Analyze various ethical issues and practical challenges faced by accounting and finance professionals ;
- Explain the meaning of corporate accountability and Corporate Social Responsibility; and the importance of Environmental, Social and Governance (ESG) frameworks for sustainability reporting.
- Apply fundamental ethics principles and guides to ethical decision-making in the workplace.
- Design professional application materials and communication strategies that effectively convey individual strengths and personal skills to prospective and existing employers in the accounting field.
- Analyze personal competencies, interests, and career goals to evaluate alignment with potential employment opportunities in the accounting field.
- Apply written and/or verbal communication skills to demonstrate effective workplace communication and professionalism in the accounting field.
Evaluation will be carried out in accordance with the Douglas College Evaluation Policy.
|
Assignments |
30%-40% |
|
Case Studies and/or Presentations |
30%-40% |
|
Final examination |
30% |
|
Total |
100% |
Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.
This is a letter-graded course.
Wicks, A.C., Freeman, R.E., Werhane, P.H., and Martin, K.E. Business ethics: A managerial approach. (Current edition.)
Students may need to purchase published case studies and/or other textbook and materials approved by the department.
A significant number of readings are linked to outside resources with additional reference materials provided by CPA Canada with their permission.
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