Practitioners in accounting and finance fields currently face many challenges around environmental, social, and governance (ESG) decisions. Ethical conduct is essential to maintainining the integrity of financial information, promoting investors' confidence and upholding the standards of the profession. Your professional ethics will determine how you behave when doing your job and help you in taking responsible actions. You will examine codes of conduct issued by various professional organisations (ACCA, ICAEW, CFA, etc) and explore various factors infludencing professional judgement in accounting and finance decisions. You will also develop the knowledge and skills necessary to navigate ethical dilemmas and make sound ethical decisions in your professional careers.
Lecture 24, Seminar 16
Blog Post (500 words) worth 20%.
Group presentation (In person) 10-15 minutes worth 20%.
Invigilated Examination (2 hours) worth 60%.
Reassessment Method: 100% Examination (2 hours)
On successfully completing the module, students will be able to:
Present the ethical frameworks that can guide the actions of accounting and finance practitioners in challenging situations.
Demonstrate the ability to identify ethical issues and dilemma that may arise in accounting and financial context.
Apply relevant professional codes of conducts and ethical standards issued by professional bodies
Develop skills in evaluating the ethical dimensions of various cases and propose courses of action.
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