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Online Self-Paced Course

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St Augustine College

INTRODUCTION TO ETHICS AND ETHICAL DECISION MAKING FOR ACCOUNTANTS

This course covers the many challenges both ethical and other, for those who work withing 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.

INTRODUCTION TO ETHICS AND ETHICAL DECISION MAKING FOR ACCOUNTANTS
INTRODUCTION TO ETHICS AND ETHICAL DECISION MAKING FOR ACCOUNTANTS

Time & Location

Online Self-Paced Course

St Augustine College, 53 Ley Rd, Victory Park, Randburg, 2195, South Africa

Guests

About the Event

3 Hours of on-demand video

  • 11 Articles
  • 11 Downloadable resources
  • Access on any computer, tablet or smartphone via the internet
  • Certificate of Completion
COURSE CURRICULUM

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

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

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