Ethical Frameworks in Accounting
The accountant is routinely confronted with business decisions that can be difficult to resolve without a firm grounding in the relevant ethical frameworks. Ethical Frameworks in Accounting outlines the decision processes that can be followed to clarify how problem areas can be resolved. The course also summarizes the main bodies of ethical thought that are most likely to apply to the circumstances of the accountant.
Format
PDF Course
Level
Overview
Duration
2 Hours
Course Information
Author: Steven Bragg
Course Number: ET1055
Learning Objectives
- Describe the beneficial effects of having a strong sense of ethics.
- Specify the reporting structure for the entities that establish accounting governance.
- Describe the various principles contained within the AICPA Code of Professional Conduct.
- Describe the tenets of ethical relativism.
- Specify the differences between deontology and consequentialism.
- Explain how the difference principle can be applied to real-world situations.
- Describe the various theories associated with corporate social responsibility.
- Specify the measurements that can be linked to corporate social responsibility reporting.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Behavioral Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: January 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
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