R500.00

INSTRUCTOR:

Professor Marilise Smurthwaite

DURATION & TIME:

Online Self-Paced Course

COURSE DESCRIPTION

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. It discusses ethics in the context of organisational culture, and enables participants to understand the ethical implications and actions within the work context.

COURSE INCLUSIONS

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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About the Lecturer

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.

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INTRODUCTION TO ETHICS AND ETHICAL DECISION MAKING FOR ACCOUNTANTS

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