BUAD 3367: Business & Accounting Ethics   Tags: business, ethics, government, philosophy, politics  

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The integration of ethical reasoning, objectivity, independence and other business core values are studied. Students will study the critical analysis of ethical lapses which have occurred in business and the accounting profession by exploring ways to integrate ethical behavior into professional life. The course will include an overview of ethics from a philosophical viewpoint in addition to the specific discussion of codes of conduct, SEC requirements, and the Sarbanes-Oxley Act of 2002.

The integration of ethical reasoning, objectivity, independence and other business core values are studied.  Students will study the critical analysis of ethical  lapses which have occurred in business and the accounting profession by explaining ways to integrate ethical behavior into professional life.  The course will include an overview of ethics from a philosophical viewpoint in addition to the specific discussion of codes of conduct, SEC requirements, and the Sarbanes-Oxley Act of 2002.

Successful completion of the course will include, but not limited to the student being able to explain and complete the following:

1. To define, demonstrate working knowledge, and explain the various ethical theories.
2. To understand what circumstances might a particular theory of ethics be applied
3. To apply ethical theories to business and accounting situations.
4. To become familiar with various rules governing behavior within the accounting profession
5. To provide the student with the opportunity to carefully develop critical thinking skills by investigating current ethical issues that exist in the business environment
6. To apply critical thinking techniques to the opinions and statements that they read and hear
7. To criticall analyze and debate various points of view and come to understand the different points of view regarding ethical dilemmas.
8. To allow students the opportunity to build an ethical decision making model and an openness to one's own values

The overall goal of this course is to integrate ethical reasoning, integrity, objectivy, independence and other core values into the development of a business and/or accounting professional.  Upon completion of the course the student should have a better understanding of business ethics.

The course learning objectives are as follows:

1. To explain the historical relationship between the accounting profession, business, and government;
2. Tod describe the role of the public accountant and business professional through
1. Public expectations.
2. Sources of ethical guidance (e.g. AICPA, State Boards, SEC, Sarbanes-Oxley, and PCAOB);
3. To account the ethical lapses which have occurred in business and the accounting profession;
4. To sue models for ethical analysis and decision making;
5. To integrate ethical behavior into professional and personal life.