ACCT43015: Sustainability & Ethics

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• On the successful completion of this module students will be able to:
• To introduce students to the social and ethical contexts in which accountants operate, including examples of issues from the globalised world of work and global south;
• To introduce students to the concept of sustainability and its connection with organisations and their stakeholders, emphasising key sustainability issues like global economic inequalities, poverty, diversity and environment.
• To develop clear understanding of the UN Sustainability Development Goals (SDGs);
• To ensure that students can critically reflect upon the existence of different moral codes, the conflictual and political nature of ethics and the emergence of ethical dilemmas;
• To ensure that students can differentiate between the various ethical approaches, identify when an ethical issue arises and propose alternative solutions.

• Working in the public interest, business ethics and stakeholder theory
• Morality and moral codes
• Conflictual and political nature of ethics
• Normative and descriptive ethical theories
• Ethical dilemmas in decision-making
• Whistleblowing and unethical behaviour
• Corporate social responsibility (CSR)
• Accountability, stakeholder engagement, transparency, image and reputation in CSR
• Sustainability, Sustainable Development Goals (SDGs) and sustainability standard

Subject-specific Knowledge:

• On completion of this module students should be able to:
• Critically discuss business ethics, sustainability and global challenges.
• Comprehend plural stakeholders interests and conflicting moral codes in organisations and the accounting profession.
• Describe normative and descriptive ethical frameworks.

Subject-specific Skills:

• On completion of this module, students should be able to:
• Identify and evaluate an ethical dilemma in an accounting context and propose a solution (s) based on ethical frameworks.
• Make and justify ethical decision-making.
• Assess professional codes of ethics for accountants and identify when the fundamental principles are being challenged.
• Assess organisations commitment to sustainable development.

Key Skills:

• Communication - development of academic writing and digital communication skills
• Digital Literacy - using online discussion and developing internet etiquette
• Critical thinking critical reflection on society, businesses and accounting social, ethical and sustainable challenges
• Ethical and sustainable development - awareness of own level of ethical and sustainable development

• The module is delivered via online learning, divided up into study weeks with specially produced resources within each week. Resources vary according to the learning outcomes but normally include: video content, directed reading, reflection through activities, webinars, opportunities for self-assessment and peer-to-peer learning within a tutor-facilitated discussion board. Tutors provide feedback on formative work and facilitate discussion board communication as well as being available for individual consultation as necessary (usually by email and Skype). The hours as depicted in the Teaching Methods and Learning Hours table are indicative.
• The formative assessment serves to encourage students to study regularly and to monitor their learning progress. Tutors provide feedback on formative work and are available for individual consultation as necessary (usually by email and Zoom or Microsoft Teams).
• The summative assessment of the module is designed to test the acquisition and articulation of knowledge and critical understanding, and skills of application and interpretation within the accounting and audit context.

Students undertake a series of activities aligned to the module content, receiving ongoing feedback on the theoretical knowledge and how it is applied.

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