Professional Responsibility and Ethics for Accountants

Start Date: 05/19/2019

Course Type: Common Course

Course Link: https://www.coursera.org/learn/ethics

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About Course

Accountants perform a wide variety of activities which include, but are not limited to, accounting, auditing, tax, management consulting, and financial management.  However, a professional accountant’s responsibility is not exclusively to satisfy the needs of an employer or professional services client.  One of the distinguishing characteristics of the accounting profession is its acceptance of the responsibility to act in the public interest. This course will introduce you to professional guidance that enables accountants to uphold the obligation to act in the public interest while meeting their professional responsibilities to employers and clients.  You will also learn foundational knowledge of the moral dimensions of business that are helpful for recognizing and interpreting the ethical issues embedded in situations you will encounter in your career.  Topics in the course include professional standards, values and norms, ethical theories, theories of a firm and business purpose, and corporate governance.

Course Syllabus

Module 1 Foundations: Professional, Professions, Professional Responsibility
Module 2 Foundations Part II: Values and Ethics
Module 3 Debate: The Purpose of Business
Module 4 Corporate Governance: Laws, Regulators, Boards of Directors, Codes of Ethics, Ethical Culture

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Course Introduction

Accountants perform a wide variety of activities which include, but are not limited to, accounting, auditing, tax, management consulting, and financia

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Related Wiki Topic

Article Example
International Ethics Standards Board for Accountants The International Ethics Standards Board for Accountants (IESBA) develops and promotes ethical standards and guidance for professional accountants. The IEASB also supports debate on issues related to accounting ethics.
International Ethics Standards Board for Accountants Thus the Institute of Chartered Accountants of Scotland (ICAS) Code of Ethics is based on the IESBA Code of Ethics for Professional Accountants.
International Federation of Accountants The International Ethics Standards Board for Accountants develops a "Code of Ethics for Professional Accountants" to be followed by professional accountants throughout the world.
International Ethics Standards Board for Accountants In 2010 the IESBA issued a revised Code of Ethics for Professional Accountants to be effective from 1 January 2011.
Institute for Business and Professional Ethics The "Business and Professional Ethics Journal" is a peer-reviewed academic journal that features articles on current ethical issues in business and professional life. The Institute assumed editorial responsibility for journal in 2010.
Citizens for Responsibility and Ethics in Washington Citizens for Responsibility and Ethics in Washington (CREW) is a nonprofit 501(c)(3) U.S. government ethics and accountability watchdog organization. CREW is a non-partisan legal watchdog group working to expose ethics violations and corruption by government officials.
Professional Ethics (journal) Professional Ethics: A Multidisciplinary Journal was a peer-reviewed academic journal that examined ethical issues in the context of the practice of a profession. Established in 1992, the journal published original research on ethics issues in accounting, business, engineering, sports, the military, and other fields. Notable contributors include Carol G. Gould, R. M. Hare, and Daryl Koehn. The journal published special issues in cooperation with professional organizations in several countries, including the Australian Association for Professional and Applied Ethics, Canadian Society for the Study of Practical Ethics, International Association for the Philosophy of Sport, International Colloquium on Military Obedience, Maguire Center for Ethics and Public Responsibility, and the Markkula Center for Applied Ethics. "Professional Ethics" was published at the Center for Applied Ethics at the University of Florida until 2003. Members of the Society for Ethics Across the Curriculum have online access to all issues of this journal as a benefit of membership.
Business and Professional Ethics Journal The journal was established in 1981 by Robert Baum, Norman E. Bowie, and Deborah Johnson. The journal has published special issues in cooperation with professional organizations in several countries, including The Academy of Business in Society (EABIS), Australian Association for Professional and Applied Ethics, Canadian Society for the Study of Practical Ethics, the Markkula Center for Applied Ethics, Middlesex University Business School, and the Society for Business Ethics. In 2004 the "Business and Professional Ethics Journal" merged with "Professional Ethics". The editors-in-chief are Daryl Koehn (DePaul University) and Bas van der Linden (Radboud University Nijmegen).
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Association for Practical and Professional Ethics The Annual Conference of the Association for Practical and Professional Ethics is held in February each year at a different location in the United States.
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