Course Catalogue

Ethics in Accounting and Business ACCFIN4002

  • Academic Session: 2026-27
  • School: Adam Smith Business School
  • Credits: 20
  • Level: Level 4 (SCQF level 10)
  • Typically Offered: Semester 2
  • Available to Visiting Students: Yes
  • Collaborative Online International Learning: No
  • Curriculum For Life: No

Short Description

The course will provide students with the opportunity to explore critically the ethical foundations upon which accounting practice is based and to examine issues of contemporary interest and debate in the field of accounting and business ethics.

Timetable

Lectures: 10 x 2 hours per week

A number of asynchronous activities will take place online via VLE (10 hours in total across the semester)

Requirements of Entry

Normally D3 or above in Financial Accounting 2 or equivalent.

Excluded Courses

None

Co-requisites

None

Assessment

1. Written assignment, including essay; Individual; 2350 words; 70%; ILOs 1-5.

2. Written assignment, including essay; Individual; 1000 words; 30%; ILOs 3-5.

Course Aims

This course aims to give students the opportunity to examine a number of different ethical theories and to apply those theories in the analysis of accounting and business ethics dilemmas. Students will explore the ethical foundations upon which accounting and business practice are based and aims to enable students to evaluate critically the role played by the accountancy profession in maintaining ethical standards in accounting and business contexts.

Intended Learning Outcomes of Course

  At the end of the course students will be able to:

 

1. Evaluate critically a range of ethical theories that can be applied in the analysis of accounting and business issues and dilemmas.

2. Discuss the ethical foundations upon which accounting and business practices are based, including the role these play in ethical decision making within the context of accounting and business organisations.

3. Analyse critically a range of topical issues drawn from accounting and business contexts from a variety of ethical perspectives.

4. Evaluate critically the role played by the accountancy profession in maintaining ethical standards in accounting and business contexts.

5. Locate relevant literature to incorporate into critical analysis of issues of current discussion and debate in relation to an accounting and/or business dilemma of an ethical nature.

Minimum Requirement for Award of Credits

No exceptions