Course Code: ACC493
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Synopsis

ACC493 Ethics and Accounting Theory discusses agency theory and the stewardship role of accounting information in managing the many contracts that companies enter into with various parties. The course also discusses the principles and framework underlying the code of ethics for professional accountants and its application to professional accountants in public practices and in business as well as the role of accountants in anti-money laundering and combating the financing of terrorism (AML/CFT). Finally the course looks at the need for corporate environmental and social reporting and the frameworks and standards used.
Level: 4
Credit Units: 2.5
Presentation Pattern: EVERY JAN

Topics

  • Agency theory
  • Earnings management
  • Professional ethics
  • Anti-money laundering and combating the financing of terrorism (AML/CFT)
  • Environmental reporting
  • Social reporting

Learning Outcome

  • Appraise agency theory and the stewardship role of accounting information.
  • Discuss the motivations, applications and implications of earnings management.
  • Appraise the need for corporate social and environmental reporting.
  • Analyse the frameworks and standards used for social and environmental reporting.
  • Assess the ethical issues relevant to professional accountants.
  • Examine the role of accountants in anti-money laundering and combating the financing of terrorism (AML/CFT).
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