MBR512 - Accounting Research Ethics

Credit Points: 20

Workload: 60 contact hours

Prerequisite: None

Co-requisite: N/A

Aims & Objectives

This unit is formulated around the Code of Ethics for Professional Accountants (APES110) and explores research opportunities it represents. This unit examines these guidelines and considers how they both define and constrain accounting research. To understand this framework, this unit makes use of extensive case studies to explore and deconstruct the ethical issues associated with using accounting data in different contexts.

Learning Outcomes

At the completion of this unit students should be able to:

  1. Be able to frame accounting research ethics issues issue according to the Code of Ethics for Professional Accountants.
  2. Be able to identify key ethics risks associated with the conduct of specific accounting research projects.
  3. Be able to identify ethics key risks associated with the application of their findings to practice and business development.
  4. Be able to explain the significance of cultural factors in accounting ethical issues and their resolution.
  5. Present solutions to ethical issues orally and in writing.

Assessment

Textbook and Reference Materials

Brooks, L.J., Dunn, P., (2018), Business and Professional Ethics (8th edition). Cengage Learning, Stamford, CT.

Graduate Attributes

MIT is committed to ensure the course is current, practical and relevant so that graduates are “work ready” and equipped for life-long learning. In order to accomplish this, the MIT Graduate Attributes identify the required knowledge, skills and attributes that prepare students for the industry.
The level to which Graduate Attributes covered in this unit are as follows:

Ability to communicate Independent and Lifelong Learning Ethics Analytical and Problem Solving Cultural and Global Awareness Team work Specialist knowledge of a field of study

Legend

Levels of attainment Extent covered
The attribute is covered by theory and practice, and addressed by assessed activities in which the students always play an active role, e.g. workshops, lab submissions, assignments, demonstrations, tests, examinations.
The attribute is covered by theory or practice, and addressed by assessed activities in which the students mostly play an active role, e.g. discussions, reading, intepreting documents, tests, examinations.
The attribute is discussed in theory or practice; it is addressed by assessed activities in which the students may play an active role, e.g. lectures and discussions, reading, interpretation, workshops, presentations.
The attribute is presented as a side issue in theory or practice; it is not specifically assessed, but it is addressed by activities such as lectures or tutorials.
The attribute is not considered, there is no theory or practice or activities associated with this attribute.