AC 520 - Legal Environment / Business Law (Ethics)
The professional role of accountants is examined in this course through an in-depth study of accounting ethics. Recently, important legislation that has impacted the accounting profession and the practice of accounting, which relates to the current environment in which accountants and auditors work. Students will learn about and analyze the historical, legal, and ethical responsibilities of the accounting profession. The course also will expose students to moral reasoning and ethical decision making, and encourage students to adopt the objectivity, integrity, independence, ethical reasoning, and other core values necessary to serve society as an accounting professional. This course is critical for exam preparation. Business law issues will also be addressed in the Audit course.
Assignments: 10 Week Course
Interactivity: Discussion Board
Final Assessment: Final Research Paper
Course Learning Objectives
Upon completion of this course, you should be able to do the following:
- Assess the relationship between the accounting profession, business, and regulatory agencies.
- Examine the role of accountants as it relates to ethical reasoning.
- Research cases and understand and report their implications.
- Synthesize the ethical lapses that have occurred in business.
- Evaluate the basic theories of ethical behavior.
- Understand models for ethical analysis and decision making.
- Integrate and support ethical behavior in your professional and personal life.
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