Singapore University of Social Sciences

Ethics and Accounting Theory

Ethics and Accounting Theory (ACC493)

Applications Open: To be confirmed

Applications Close: To be confirmed

Next Available Intake: To be confirmed

Course Types: To be confirmed

Language: English

Duration: 6 months

Fees: To be confirmed

Area of Interest: Business Administration

Schemes: To be confirmed

Funding: To be confirmed

School/Department: School of Business


ACC493 Ethics and Accounting Theory discusses the principles and framework underlying the code of ethics for professional accountants and its application to professional accountants in public practice and in business. It also focuses on two important roles of accounting information - the decision usefulness role of accounting information in helping investors and creditors in their decisions to provide resources to the company, and the stewardship role of accounting information in managing the many contracts that companies enter into with various contracting parties.

Level: 4
Credit Units: 2.5
Presentation Pattern: Every January


  • Professional ethics
  • Decision usefulness objective
  • Value relevance perspective of decision usefulness
  • Measurement perspective of decision usefulness
  • Efficient contracting theory
  • Earnings management

Learning Outcome

  • Examine the ethical issues relevant to professional accountants.
  • Analyse the value relevance perspective of decision usefulness of accounting information, taking into account the implications of the efficient market hypothesis and the empirical findings of relevant capital markets research.
  • Assess the measurement perspective of decision usefulness of accounting information.
  • Appraise the efficient contracting theory and the stewardship role of accounting information.
  • Discuss the motivations, applications and implications of earnings management.
  • Develop the essential knowledge and interpersonal skills to work effectively in a team.
  • Demonstrate proficiency in written and verbal communication skills.
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