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ACC 375 Accounting Ethics (3 credits)

Course Description

This course develops students’ knowledge of the codes of professional ethics for accountants (AICPA Professional Standards, CMA, CIA, etc.) covering various services (e.g., audit, attestation, review, compilation, tax).  In addition, it will explore different theories of ethical behavior and development and Christian ethics.

Learning Results

Upon successful completion of this course, the student will have learned:
Ethical Decision Analysis – being able to express reasoning for which alternatives are more or less ethical and for which arguments will be persuasive to other professional accountants, other business colleagues and to society as well. We will learn about corporate ethical decision making by reading, by thinking, by writing and through oral argument using logic and evidence rather than authority, intuition, or stubbornness.
Expectation Awareness – being able to recognize the names and meanings of the society’s and the profession’s expectations for those authorized to practice the profession of accounting.  We will rely heavily on independent reading to become familiar with what ought to be done and especially what might be difficult to do.
Rehearsal – being able to recognize, avoid, and react to ethical decision situations is improved most effectively by experience.  Since we cannot actually place ourselves in possible ethical trouble during the semester we will rely on case situations where students attempt to identify with characters and react to the situation as if it were theirs.


Learning Documentation

This course includes discussion boards, case problems, extra readings and projects, a midterm and final exam, quizzes, reading outlines, and class participation.

Learning Evaluation

Grading is determined as follows:
Discussion board participation 5%
Case problems 10%
Extra Readings and Projects 6%
Midterm exam 22%
Final exam 22%
Quizzes 22%
Reading outlines 10%
Class participation 3%

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