ACCT1117: Ethics in Accounting

• None

• None

• None

• To introduce students to the social and ethical contexts in which accountants operate including examples of issues from the world of work.
• To ensure students demonstrate an awareness of professional codes of ethics for accountants.
• To ensure that students can differentiate between the various ethical approaches, identify when an ethical issue arises and propose alternative solutions.

• Normative ethical theories
• Ethical concepts of duty and justice
• Ethical decision making
• Working in the public interest
• Professional codes of ethics
• Corporate social responsibility
• Moral development

Subject-specific Knowledge:

• On completion of this module students should be able to:
• Describe and compare ethical frameworks including consequentialist and non-consequentialist approaches.
• Apply this knowledge to scenarios from the business and accounting contexts.

Subject-specific Skills:

• On completion of this module students should be able to:
• Identify and evaluate an ethical dilemma in an accounting context and propose a solution (s).
• Assess professional codes of ethics for accountants and identify when the fundamental principles are being challenged.

Key Skills:

• Written Communication
• Digital Literacy - using online discussion and developing internet etiquette
• Ethical development - awareness of own level of development

• Learning will be based on knowledge transfer and application of knowledge from workshops, directed study and independent study. Investigation of cases and real world organisations will underpin the workshops to encourage students to develop awareness of cultural and contextual differences.
• Workshop activities, discussion boards, portfolio building and assessment will ensure students can apply their knowledge within the accounting context.
• The formative assessment will provide feedback to students regarding their understanding of ethical frameworks and allow them to reflect on their own ethical development.
• The summative assignment is a portfolio of small tasks which will give students the opportunity to propose alternative solutions to an ethical dilemma whilst encouraging the development of the reflective practitioner. This will include work in the discussion fora allowing students to address a number of different ethical issues.

If you have a question about Durham's modular degree programmes, please visit our FAQ webpages, Help page or our glossary of terms. If you have a question about modular programmes that is not covered by the FAQ, or a query about the on-line Undergraduate Module Handbook, please contact us.

Prospective Students: If you have a query about a specific module or degree programme, please Ask Us.

Current Students: Please contact your department.