當期課號 |
1285 |
Course Number |
1285 |
授課教師 |
林昶佑 |
Instructor |
LIN,JACKI |
中文課名 |
會計專業倫理 |
Course Name |
Accounting Professional Ethics |
開課單位 |
會計系(四日)一A |
Department |
|
修習別 |
選修 |
Required/Elective |
Elective |
學分數 |
2 |
Credits |
2 |
課程目標 |
1. 喚起同學重視會計倫理,並培養將會計倫理的概念或原則融入決策歷程中的能力。 2. 訓練學生在商業行為和抉擇中做一個自主的道德個體,理性自覺地選擇道德原則及規則, 並自覺地遵守這些原則與規則。 3. 協助同學發現會計專業活動中的倫理兩難問題,培養理性分析判斷與抉擇的技巧。 |
Objectives |
This course has been prepared to acquaint students with the special moral questions and issues that arise for accountants, and with methods for analyzing and evaluating a variety of positions on these issues. After completing the course, you could 1.identify the special moral issues and questions facing accounting professionals, and discuss representative positions on those issues; 2.analyze concepts and issues in accounting professional ethics, and develop and defend your own position on a variety of issues; and 3.discuss in a case study how positions you have developed might apply to circumstances arising in accounting professional practice. |
教材 |
1.講義 2.影片欣賞 |
Teaching Materials |
Handouts and moives |
成績評量方式 |
1.出席狀況及課堂表現,30% 2.作業,30% 3.影片欣賞心得報告,40% |
Grading |
1.Attendance:30% 2.Report:30% 3.Movie Review:40% |
教師網頁 |
|
教學內容 |
1.企業倫理議題 2.外部倫理議題 3.內部倫理議題 4.倫理道德新議題 |
Syllabus |
1.The topics of enterprise ethics. 2.The external topics of enterprise ethics. 3.The internal topics of enterprise ethics. 4.The new topics of enterprise ethics. |