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ACC 539 Accounting Ethics — Foundation of the Profession

There’s no room for compromise.

8 weeks

In accounting, numbers tell a story. Just as a writer can change the expected outcome of a tale with a plot twist, an accountant can influence the way financial reports presented are analyzed. That’s why it’s important to have a firm understanding of where the boundary between ethical and unethical lies and why it’s imperative to remain firmly on the ethical side.

Course Overview

Whether you’re an accountant or a stakeholder analyzing information prepared by an accountant, it’s critical that you know how ethics is defined within the accounting profession. Demonstrating ethical behavior is key to securing the trust of your clients and others affected by your work.

Your Flex Fit

Where does this course fall in your Flex curriculum?
ACC 539 is one of seven advanced courses offered within this program's Accounting specialization.

You will see how ethics in accounting has evolved into the current professional codes and the accepted ethical obligations of the profession. You’ll examine the codes and rules of accounting conduct from the perspective of the American Institute of Certified Public Accountants (AICPA), auditing professionals, management accounting professionals, and tax accountants.

You will also gain insight into the business side of accounting as you explore how social responsibility and ethics influences the accounting firm and how past ethical shortcomings affected the profession. Throughout the course, you’ll also sharpen your writing skills—a valuable tool for ensuring that the intent of your communication is clearly received and cannot be misconstrued for unethical uses.

In what types of situations would professional skepticism be a desirable mindset for an auditor?

Explore this and more in ACC 539.

Sample Course Topics

  • The Nature and Definition of Ethics in Accounting
  • Ethical Theory and the Accounting Profession
  • Accounting Codes and Rules of Conduct
  • The Auditing Function and Ethics
  • The Management Accountant and Ethics
  • Taxes and Accounting Ethics
  • Ethical Considerations for Business and the Accounting Firm
  • Avoiding the Fraud Mind Set

What You'll Learn

In ACC 539, you will see how important ethics are in accounting profession and understand the consequences of unethical practices.

  • Understand the importance, nature, theory, principles, and rules of ethics within the accounting profession.
  • Master critical thinking and effective writing skills.
  • Recognize current ethical topics within the accounting profession including the audit function, tax, and financial and managerial accounting.
  • Be familiar with certain practitioner accounting journals.
  • Know and apply techniques to avoid pitfalls to unethical behavior in accounting.

Learn More

Ethical dilemmas do exist in the accounting field. Knowing how to identify them and make the ethical choice is an important part of serving your organization to the best of your ability. For more information about The University of Scranton’s online Master of Business Administration degree, request more information or call us today toll-free at (866) 373-9547.

The content presented on this page is representative information for example purposes and is subject to change as course and student needs change over time.