Introduction to Ethics and Ethical Decision Making for Accountants
R500.00 excl. VAT
CPD Course for Accountants
In this online course from St Augustine College you will learn about:
- What is ethics?
- Ethical behaviour
- Normative ethics
- Justice and caring
- Ethical decision making
- SAICA codes of ethics
SAICA CPD Points on submission of Certificate of Completion
Description
This course covers the many challenges, both ethical and other, for those who work within the accountancy industry. The course provides a basis for the identification and discussion of some of these challenges, as well as for differentiating ethical issues and challenges from the non-ethical. It discusses ethics in the context of organisational culture, and enables participants to understand the ethical implications and actions within the work context.
Includes
3 Hours of on-demand video
11 Articles
11 Downloadable resources
Access on any computer, tablet or smartphone via the Internet
Certificate of completion
Curriculum for this course
Module 1: What is ethics?
- Answers the question: what is ethics?
- What does ethics study?
- Concepts studied in ethics
- Why bother with ethics
Module 2: Ethical behaviour
- Ethical behaviour
- Explaining moral standards
- Normative ethics: theories
Module 3: Engaging with ethics
- What does ethics mean?
- Basis for ethical judgements
- Relativism
- Culture
- Law
Module 4: Normative ethics – Aristotle
- Normative ethics: recall
- Aristotle: humans, ethics and virtues
- Critique
Module 5: Normative ethics – Consequentialism
- Consequentialist approaches to ethics
- Utilitarianism
- Critique
- Activity
Curriculum for this course
Module 6: Normative ethics – Deontology
- Kant’s approach to ethics
- What help does deontology give us?
Module 7: Justice and caring
- Justice approaches to ethics
- Types of justice
- Caring approaches to ethics
- Summary: Normative ethics
Module 8: Ethical decision making – Contexts
- Contexts
- Organisational culture
Module 9: Ethical decision making – Moral reasoning
- Guidelines for ethical decision making
- Ethical decision-making process
Module 10A: Additional for accountants
- Results of unethical behaviour
- The professions and ethics
- SAICA and IRBA codes
Module 10B: SAICA codes
- SAICA code part A: 5 principals
SAICA code part B
SAICA code part C
Reminders from earlier modules
About the Lecturer
Professor Marilise Smurthwaite
BA(Hons) English (Wits); BA(Hons) Communications (Unisa); HED (Unisa); MPhil in Applied Ethics, DPhil (St Augustine)
Professor Marilise Smurthwaite is currently a Visiting Associate Professor at St Augustine College of South Africa. She was previously the Academic Dean of the College and held The Bishop Fürst Chair of Applied Ethics in Catholic Social Teaching.
Professor Smurthwaite’s areas of interest include business ethics education at postgraduate level. Her areas of research and publication include the corporation and economic justice in South Africa, Catholic Social Thought, especially as an ethical framework for examining the economy and related issues and ethical business leadership.