22798 Accounting Ethics and Governance

Description

This subject provides a discussion of the importance of ethics in the work of professional accountants and appraises and applies an ethical framework which can be used by accountants in ethical dilemmas they encounter. The subject also describes and compares corporate governance frameworks used in Australia and overseas, and discusses the relationships between corporations, shareholders and other stakeholders. The subject describes and evaluates the broader notion of corporate accountability and analyses how and why corporations report information on their social and environmental performance. The content in this subject is aligned with the material included in the CPA Australia Ethics and Governance subject.