ACCT450-1203B-01 Business and Professional Ethics for Accountants
Assignment Name: Unit 2 Discussion Board
Deliverable Length: 400–500 words
Details: While codes of ethics may provide guidelines for employees, including accountants, these guidelines may not offer the methods to follow for moral reasoning when confronted with ethical issues when performing accounting duties. Alternative models to assist accountants have evolved to assist them in making morally sound judgments.
• Identify and analyze the different moral standards as used by each of the following moral reasoning models:
o the utilitarian model
o the rights model
o the justice model
• Select the one of these 3 recognized basic approaches for moral reasoning that you feel is most appropriate for accountants. Then, do the following:
o Explain how the theory applies to accountants in the deployment of their duties.
o Explain why you think the model you selected is most appropriate for accountants to stay within the realm of ethical behavior. Defend your position with specific examples of different situations that accountants may be faced with, and how your selected model will be appropriate to stay within the realm of ethical behavior in those situations.
• Discuss the process that involves moral standards and the several-step process that you may utilize to make a decision that is morally ethical.
The following grading criteria will apply to this assignment:
Grading Criteria
30% Identify and analyze the different moral standards as used by each of the following moral reasoning models:
o the utilitarian model
o the rights model
o the justice model
30% Select the one of these three recognized basic approaches for moral reasoning that you feel is most appropriate for accountants:
o Explain how it applies to accountants in the deployment of their duties.
o Explain why you think the model you selected is most appropriate for accountants use to stay within the realm of ethical behavior.
30% Discuss the process that involves moral standards and the several-step process that you may utilize to make a decision that is morally ethical.
10% Post a response to the Discussion Board and comment on other postings.
Objective: • Improve oral and written communication skills through class discussions, cases analyses, formal and informal presentations, and group and written assignments
• Understand the importance of ethics on professions such as accounting