Professional Ethics in Accounting and Finance - BUSB4008

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Module delivery information

Location Term Level1 Credits (ECTS)2 Current Convenor3 2026 to 2027
Canterbury
Summer Term 4 20 (10) Charles Owusu checkmark-circle

Overview

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.

Details

Contact hours

Lecture 24, Seminar 16

Method of assessment

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)

Indicative reading

Learning outcomes

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.

Notes

  1. Credit level 4. Certificate level module usually taken in the first stage of an undergraduate degree.
  2. ECTS credits are recognised throughout the EU and allow you to transfer credit easily from one university to another.
  3. The named convenor is the convenor for the current academic session.
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