Lecture 1: Introduction to ACCA and Professional Ethics

Business & Economics - Lecture 1: Introduction to ACCA and Professional Ethics - 23 slides

Explore Lecture 1: Introduction to ACCA and Professional Ethics, covering This lecture introduces the ACCA qualification and its significance within the accounting profession. It covers the.

Topics Covered

  • Introduction to ACCA Qualification
  • Overview of the ACCA Qualification Structure
  • Significance of ACCA in the Accounting Profession
  • Global Recognition of ACCA
  • Objectivity: Maintaining Professional Judgment
  • Professional Competence and Due Care
  • Confidentiality: Protecting Client Information
  • Professional Behavior: Upholding Reputation
  • The Role of Ethics in Financial Reporting
  • Ethical Considerations in Auditing
  • Impact of Technology on Ethical Practices
  • The Future of Ethics in the Accounting Profession
  • Importance of Continuous Professional Development
  • Career Opportunities with ACCA Qualification
  • Ethical Responsibilities of Accountants
  • Developing an Ethical Culture in Organizations
  • Training and Development in Ethical Standards
  • Key Researchers in Accounting Ethics
  • Historical Context of Ethics in Accounting
  • Regulatory Bodies and Ethical Standards
  • Building Trust through Ethical Practices
  • Summary of Key Takeaways
  • Conclusion: The Importance of Ethics in ACCA

References

  • Association of Chartered Certified Accountants (2023) About ACCA. Available at: https://www.accaglobal.com
  • Association of Chartered Certified Accountants (2023) Qualification Structure. Available at: https://www.accaglobal.com
  • Association of Chartered Certified Accountants (2023) Role of ACCA in Accounting. Available at: https://www.accaglobal.com
  • ACCA International Networks (2023) Reach of ACCA.
  • ACCA (2021) Code of Ethics and Conduct. London: ACCA.
  • ACCA (2022) Continuous Professional Development Guidelines. London: ACCA.
  • ACCA (2023) Legal and Ethical Obligations for Accountants. London: ACCA
  • ACCA (2023) Ethics in Accounting. London: ACCA Global.
  • Chapple, L. and Koh, P.T. (2018) Corporate Governance and Ethics in Financial Reporting. Financial Times Press.
  • IAASB (2022) International Standards on Auditing. London: IFAC.
  • Bazerman, M.H., Loewenstein, G., and Moore, D.A. (2002) Why Good Accountants Make Bad Auditors. Harvard Business Review.
  • ACCA (2023) Ethical Challenges in AI Applications. London: ACCA Global.
  • Mattingly, J.E. (2020) Ethics in Technological Applications of Accounting. EAI Endorsed Transactions on AI.
  • ACCA (2020) Ethical Governance in the Digital Age. Available at: accaglobal.com
  • Robotics & AI in Accounting (2021). Journal of Applied Accounting Technologies. 12(3), pp. 85-89.
  • ACCA (2022) CPD Requirements. Available at: accaglobal.com
  • Continuous Learning Benefits (2021). Accounting Professional Journal. 14(7), pp. 32-38.
  • Association of Chartered Certified Accountants (2023). ACCA Careers. Available at: [ACCA's Website]
  • Crane, A., & Matten, D. (2016). Business Ethics. Oxford University Press.
  • Trevino, L.K. and Nelson, K.A. (2017) Managing Business Ethics: Straight Talk About How to Do It Right. 7th ed. Hoboken: Wiley.
  • Weaver, G. R., Treviño, L. K. and Cochran, P. L. (1999). 'Corporate ethics programs as control systems: Influences of executive commitment and environmental factors', Academy of Management Journal, 42(1), pp. 41-57.
  • Previts, G.J. and Persson, M.E. (2010). 'Historical Origins of Financial Ethics', Accounting Horizons, (24), pp. 17–27.
  • Spiceland, D., Sepe, J. and Nelson, M. (2020). Intermediate Accounting. Hoboken: Wiley.
  • ACCA (2019) Code of Ethics and Conduct. London: ACCA Global.
  • Velasquez, M.G. (2017) Business Ethics: Concepts and Cases. 8th edn. London: Pearson.
  • ACCA (2020) Ethics Module. London: ACCA.
  • Deming, W.E. (1994) The New Economics for Industry, Government, Education. 2nd edn. Cambridge: MIT Press.
  • ACCA (2021) Global Ethics Report. London: ACCA.
  • Lewis, R. and Pendrill, D. (1994) Advanced Financial Accounting. New York: Pearson.
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