Courses of Study 2021-2022 
    Oct 15, 2021  
Courses of Study 2021-2022
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AEM 4536 - Ethics in Accounting

Spring. 3 credits. Letter grades only.

Prerequisite: AEM 3200   and AEM 4530 .

M. Riley.

This course covers the theoretical and practical frameworks and applications pertaining to ethical decision-making in the accounting profession. Discussions include traditional philosophical reasoning methods; behavioral ethics; emerging issues related to equity, diversity, and inclusion; the “Giving Voice to Values” methodology of converting ethical intent into action; and various legal and accounting standards governing the accounting profession. The course ultimately seeks to help cultivate the ethical commitment needed to ensure that students entering the accounting profession, in whatever capacity, meet the highest standards of integrity, independence, and objectivity.

Outcome 1: Students will be able to develop effective communication skills in various areas of ethics, accounting, and auditing and assurance as practiced in the United States.

Outcome 2: Students will be able to make decisions in accordance with prescribed values, attitudes, and behaviors in the accounting profession.

Outcome 3: Students will be able to recognize a framework for ethical reasoning, knowledge of professional values and ethical standards.

Outcome 4: Students will be able to demonstrate the ability to navigate various ethical problems that they may encounter in professional practice.

Outcome 5: Students will be able to recall and adhere to the standards set forth in the AICPA Code of Professional Conduct.

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