Lecture: 4 hours per 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: 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.
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.
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% |
To pass this course, students must obtain a minimum of 50% 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.
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.
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.