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Calvin College    
 
    
 
  Sep 23, 2017
 
2017-2018 Catalog
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ACCT 562 - Ethics in Accounting

(3)
SP. This course examines the moral responsibilities pertinent to membership in the accounting profession, both for individual contributors and for managers of other accounting professionals and businesspeople. Emphasis is placed upon the current ethical standards of the institutions of the accounting profession, the nature of professionalism, and the particular ethical challenges and expectations that pertain to auditing, managerial accounting, and tax accounting. Philosophical and Reformed theological normative frameworks are studied, with a focus on grounding and justifying ethical standards and expectations. Written assignments and class discussion will rehearse students’ capacity for analyzing ethical issues, and for proposing solutions that will be convincing to others. Discussions and readings will explore personal and structural impediments to diversity in the workplace, and highlight best practices in inclusive leadership. Prerequisite: admission to the MAcc program.



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