This course gives students the opportunity to explore the ethical dimensions of accounting and business practice. In particular the course will provide students with the opportunity to critically explore the moral foundations upon which accounting and business practice is based. The course will give students an insight into a number of moral theories. It will also give students the opportunity to critically analyse ethical situation and issues in accounting and business using these theories.

10 x 2-hour lectures & 4 x 1-hour tutorials

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1. Written assignment, including Essay; Group; 2500 words; 25%; ILOs 1-3, 5-6.
2. Written assignment, including Essay; Individual; 2500 words; 75%; ILOs 1-5.

It is the default expectation that all courses will offer opportunities for reassessment or deferred assessment. Where it is not possible to offer this in some assessment components, the grade achieved at the first attempt will be counted towards the final course grade, and any exceptions for this course are described below.

[No exceptions]

This course aims to enable students to:

■ Examine and critically evaluate a number of moral theories and to apply those theories in the analysis of ethical issues in accounting and business;

■ Critically explore the moral foundations of accounting and business practice and to;

■ Appreciate and critically evaluate the part played by the accountancy profession in maintaining ethical standards in accounting and business contexts. 

This course aims to support student in the development of the following capabilities:

1. To explain and critically evaluate a number of moral theories and explain their relevance and implications in accounting and business contexts.

2. To critically discuss the moral foundations upon which ethical accounting and business practice is based, the threats to ethical practice, and how threats to ethical practice can be responded to in the context of accounting and business organisations.

3. To analyse accounting and business situations and issues from an ethical perspective applying a variety of moral theories.

4. To explain and critically evaluate the role that the accountancy professions play in maintaining ethical standards in accounting and business contexts.

5. To locate relevant literature and incorporate it into critical analysis of ethical issues of concern in accounting and business.  

6. Work collaboratively and effectively in a group to produce coherent collective output, by liaising with other class members, allocating tasks and co-ordinating group meetings.