ACCT1151: Ethics & Sustainability in Accounting

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• To introduce students to the social and ethical contexts in which accountants operate including examples of issues from the globalised world of work and global south.
• To introduce students to the concept of sustainability and its connection with organisations and their stakeholders, emphasising key sustainability issues like global economic inequalities, poverty, diversity and environment.
• To ensure that students can critically reflect upon the existence of different moral codes, the conflictual and political nature of ethics and the emergence of ethical dilemmas.
• To ensure that students can differentiate between the various ethical approaches, identify when an ethical issue arises and propose alternative solutions.
• To ensure students demonstrate an awareness of professional codes of ethics for accountants.

• Working in the public interest, business ethics and stakeholder theory
• Morality and moral codes
• Conflictual and political nature of ethics
• Normative and descriptive ethical theories
• Ethical dilemmas in decision-making
• Whistleblowing and unethical behaviour
• Professional codes of ethics
• Corporate social responsibility (CSR)
• Accountability, stakeholder engagement, transparency, image and reputation in CSR
• Sustainability, Sustainable Development Goals (SDGs) and sustainability standard

Subject-specific Knowledge:

• On completion of this module students should be able to:
• Critically discuss business ethics, sustainability and global challenges.
• Comprehend plural stakeholders interests and conflicting moral codes in organisations and the accounting profession.
• Describe normative and descriptive ethical frameworks.

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) based on ethical frameworks
• Make and justify ethical decision-making
• Assess professional codes of ethics for accountants and identify when the fundamental principles are being challenged.
• Assess organisations commitment to sustainable development.

Key Skills:

• Communication - development of academic writing and digital communication skills
• Digital Literacy - using online discussion and developing internet etiquette
• Critical thinking critical reflection on society, businesses and accounting social, ethical and sustainable challenges
• Ethical and sustainable development - awareness of own level of ethical and sustainable development

• Learning will be based on weekly lectures and directed and independent study. In addition, learning will be based on workshop debate and discussion, during which students will apply their knowledge from directed and independent study and further their own perspectives through group work activities.
• Investigation of cases and real-world organisations will underpin the workshops to encourage students to develop an awareness of cultural and contextual differences and understand issues of the globalised world of work and the global south.
• Workshop activities, discussion boards, critical essays, and oral group presentations and assessments based on case studies will ensure students can apply their knowledge within the accounting and business context.
• The formative assessment will provide feedback to students regarding their oral group presentation based on a given case study that allows them to further reflect upon business ethics and sustainability, ethical frameworks, social issues and allow them to reflect on their own ethical development.
• The summative assignment is an essay based on a given case study where students will be given 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.

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