课程简介模版英文版.docx

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1、Course Introduction Business and ProfessionalEthics for AccountantsCourse Code ：Course Name： Business and Professional Ethics for AccountantsPrerequisites： AccountingFollow-up Courses： NoneBilingual Teaching or Not： NoneTotal Credit Hours： 32Experiment Hours ： 0Practice Hours： 0Credits： 32Lecture Ho

2、urs： 32Programming Hours： 0School： Business SchoolTarget Major： AccountingCourse DescriptionThis course combines the actual situation in social and economic life at home and abroad, and uses a large number of cases to comprehensively analyze the importance and practical significance of business ethi

3、cs and accounting professional ethics in our accounting work. This course mainly teaches the emerging ethical environment of business and accounting professions; ethical tragedies and trends and the resulting new expectations for the governance and ethical behavior of directors, managers and profess

4、ionals; effective ethical analysis and decision-making framework; the role of accounting professionals And ethical expectations; how to develop and establish professional ethics to form a corporate culture that guides and manages employee behavior; consider workplace ethics, international operations

5、, social responsibility, and crisis management and moral hazard management. Students will learn to analyze, question critically, challenge and change ethical and moral standards, priorities, points of trade-off and compromise to be applied to business and professional behaviour.Course ResourcesTextb

6、ooks :Ye Chengang et al. Enterprise Ethics and Accounting Professional Ethics M, Northeast University ofFinance and Economics Press, 2011,9.Bibliography :1. Chen Hanwen, Xu Mengqiu, Song Peilin. Enterprise Ethics and Accounting Professional Ethics M,Economic Science Press, 2005, 4.2. Ouyang Runping. Enterprise Ethics: The Theory and Method of Realizing the Unity of Justice and Benefit M, Hunan University Press, 2008, 11.3.Sinclair A.Macrae. An introduction to ethics-theories, perspectives, and issues 2003.4. David J Fritzsche. Business Ethics: A Global and Managerial, perspectives. 2003