CBVA021– COURSE NOTES
CBVA021
MODULE 2:
EHTICAL VALUE SYSTEMS FOR PROFESSIONALS
IN SOUTH AFRICA
HANDBOOKS: ETHICS FOR ACCOUNTANTS AND AUDITORS
(CHAPTER 3)
CONTENT
1. Study objective
2. Importance of topic
3. Exam technique
4. Self-assessment questions
5. Sources
6. Class slides
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CBVA021– COURSE NOTES
1.
STUDY OBJECTIVES
On completion of this module, you should be able to do the following:
-
2.
Recognise the importance of ethics for the accounting and auditing profession.
Understand how ethical values and practices are shaped by family, culture and
other sources.
Demonstrate an awareness of several influential ethical value systems and be
able to function in a context of moral pluralism.
Understand the relevance of various moral world views for the accounting and
auditing professions.
Develop an awareness of the importance of personal moral conduct and the
role of moral communities.
IMPORTANCE OF THE TOPIC
To help you understand ethical value systems that influence the behaviours of
accounting and auditing professions. It also helps you reflect on your personal value
system and the role of moral communities.
3.
EXAM TECHNIQUES
The following methods should be used to improve your understanding of the topic:
–
Study the underlying concepts and principles from the course notes and the
relevant chapter of Business Ethics- for Accountants and Auditors.
–
Practice addressing the practical issues by working through the recommended
case studies. You should attempt the case studies, compare your solutions to
the suggested solutions and analyse why differences exist.
4.
SELF-ASSESSMENT QUESTIONS
4.1 Identify the importance of ethics for accounting professions.
4.2 Identify key ethical challenges facing South Africa and what implications these
have for accounting and auditing professionals.
4.3 Explain how ethical values are influenced by family, culture and other sources and
discuss the impact of this.
4.4 Critically analyse the different influential ethical values and their impact on
individuals value systems.
4.5 Explain/describe the various moral world views for accounting and auditing
professions.
4.6 Explain/describe/distinguish the relationship between personal moral conduct and
moral communities.
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CBVA021– COURSE NOTES
5.
SOURCES
These course notes and lecture slides have been compiled from the following sources:
Business Ethics for Accountants and Auditors (Fourth Edition – Deon Rossouw).
6.
LECTURE SLIDES
[Attached]
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