AC 430 Business Ethics for Accountants (HU or SS)

Business Ethics for Accountants provides the ethical framework for success as an accountant in the increasingly complex global business environment where ethical issues have destroyed many executives and companies. Emphasis is placed on ethical tragedies and trends affecting accountants, identifying frameworks for ethical decision making, examining the role and ethical expectations of the accountant, considering major ethical challenges faced by accountants, and analyzing ethical governance and accountability as a means to prevent fraud. Students will learn how ethics have become a critical success factor for business, how ethical behavior and decision making can be improved, and how special problems facing accountants can be managed.

Credits

5

Prerequisite

AC 312, AC 405, AC 411, AC 412, and AC 420

Corequisite

AC 312, AC 405, AC 411, AC 412, and AC 420