Ethics and Workplace Skills
Overview
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: meaning; ethics in action; current trends; the fair play.
4. Professional responsibilities-Part I: meaning; ethical issues in accounting and finance.
5. Professional responsibilities-Part II: moral approaches to management in accounting; diversity and non-discrimination.
6. Accounting and accountability; environment, health, ethics and the triple bottom line measures.
Lectures, seminars and case analysis. All methods of instruction apply to in class, hybrid and/or online modes of learning.
Evaluation will be carried out in accordance with the Douglas College Evaluation Policy.
Assignments &/or Tests |
25% |
Case analysis & Presentation(s) |
15% |
Midterm examination |
30% |
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.
At the end of the course, the successful student should be able to:
- Apply the CPA Way developed to analyze a case;
- Apply the principles of effective written communication to documents relevant to accounting professionals;
- Analyze various practical challenges accounting professionals are facing;
- Demonstrate understanding of the standards of practice and conduct significant to accounting and finance professionals;
- Analyze the core ethical principles applicable to accounting professionals in Canada, common threats to independence, and ethical standards in international transactions;
- Explain the meaning of accountability and corporate social responsibility; and the importance of triple bottom line and using Environmental, Social and Governance (ESG) frameworks for sustainability reporting.
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
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
These are for current course guidelines only. For a full list of archived courses please see https://www.bctransferguide.ca
Institution | Transfer Details for ACCT 4580 |
---|---|
Athabasca University (AU) | AU ACCT 2XX (3) |
Coast Mountain College (CMTN) | CMTN BADM 1XX (3) |
College of the Rockies (COTR) | COTR ACCT 3XX (3) |
Emily Carr University of Art & Design (EC) | No credit |
Kwantlen Polytechnic University (KPU) | No credit |
Simon Fraser University (SFU) | No credit |
University Canada West (UCW) | UCW ACCT 4XX (3) |
University of Northern BC (UNBC) | UNBC COMM 3XX (3) |
University of the Fraser Valley (UFV) | UFV BUS 1XX (3) |
University of Victoria (UVIC) | UVIC COM 2XX (1.5) |
Vancouver Community College (VCC) | VCC HOSP 2810 (3) |