Business & Professional Ethics 2024-25
ACC-2109
2024-25
Bangor Business School
Module - Semester 2
15 credits
Module Organiser:
Debbie Gilliland
Overview
To introduce students to the social values, moral concerns, legal and professional considerations as essential aspects of business decision making in a global environment.
The course will cover the following:
• Introduction to Philosophy-concept of morality in a business and accounting ethics.
• Evolution of ethical theories.
• Ethics decision-making models.
• Introduction to the concept of a profession in the context of accountants as professionals.
• Public vs self-interest.
• Code of professional ethics.
• Corporate and professional codes of conduct.
• Contemporary issues in the world of accounting and finance.
Assessment Strategy
-threshold -D- to D+ (40-49%): No major omissions or inaccuracies in the deployment of information/skills. Some grasp of theoretical/conceptual/practical elements. Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives.
-good -B- to B+ (60-69%): Very good performance Most of the relevant information accurately deployed. Good grasp of theoretical/conceptual/practical elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Evidence of the use of creative and reflective skills.
-excellent -A- to A+ (70%+): Outstanding performance. The relevant information accurately deployed. Excellent grasp of theoretical/conceptual/practice elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Strong evidence of the use of creative and reflective skills.
-another level-C- to C+ (50-59%): Much of the relevant information and skills mostly accurately deployed. Adequate grasp of theoretical/conceptual/practical elements. Fair integration of theory/practice/information in the pursuit of the assessed work's objectives. Some evidence of the use of creative and reflective skills.
Learning Outcomes
- Analyse the relevance of philosophical concepts of truth and knowledge in an accounting and business context, and the nature of professions and professionalism primarily within the accounting profession.
- Assess the necessity for individuals and organizations to behave and manage responsibly and sustainably, in relation to social, cultural, economic, and environmental issues.
- Evaluate various theories of ethics, ethical issues in business and accounting practice historically and currently and formulate persuasive arguments to resolve ethical dilemmas using those theories.
- Recognize the significance of CSR policies and business ethics in the contemporary corporation.
Assessment method
Class Test
Assessment type
Summative
Description
Students will attempt a one hour-long test. The test will consist of short questions to measure students’ understanding of key topics related to the subject. The test allows students to receive continuous feedback in relation to their progress in the course.
Weighting
20%
Assessment method
Coursework
Assessment type
Summative
Description
Students will be paired in groups of not more than 4 and will perform assignment tasks as a team. Each student is required to contribute 1000 words to the project. The assignment topic will be decided by the instructor. The project will require students to perform a detailed analysis of an ethical dilemma that is decided by the instructor. 20% marks of the project will be awarded on group work whereas 10% marks will be awarded on individual presentations. To ensure fairness and clarity in grading, rubrics for both induvial and group contributions will be shared outlining the expectations and marking criteria.
Weighting
30%
Assessment method
Exam (Centrally Scheduled)
Assessment type
Summative
Description
Students will attempt an unseen one-hour-and-half-long examination paper. The paper will consist of two sections, the first will require students to answer short questions, while the second will focus on application of ethical theories, models and codes on practical scenarios.
Weighting
50%