1. Ethical theories

•  Ethical theories of relativism and absolutism.
•  Kohlberg’s stages of human moral development
•  Deontological and teleological/consequentialist approaches to ethics
•  Commonly used ethical decision-making models in accounting and professional contexts

2. Different approaches to ethics and social responsibility

•  Gray, Owen & Adams (1996) seven positions on social responsibility
•  Other constructions of corporate and personal ethical stance
•  Variables determining the cultural context of ethics and corporate social responsibility
•  Concepts of “CSR strategy” and “strategic CSR”

3. Professions and the public interest

•  Nature of a “profession” and “professionalism”
•  Meaning of  “the public interest”
•  Role and influence of accounting as a profession in the organizational context
•  Role of accounting as a profession in society
•  Accounting’s role as a value-laden profession cable of influencing the distribution of power and wealth in society
•  Issues surrounding accounting and acting against the public interest

4. Professional practice and codes of ethics

•  Areas of behavior covered by corporate codes of ethics
•  Content and principles behind professional codes of ethics
•  Codes of ethics relevant to accounting professionals

5. Conflicts of interest and the consequences of unethical behavior  

• Issues associated with conflicts of interest and ethical conflict resolution
• Nature and impacts of ethical threats and safeguards
• Ways threats to independence can affect ethical behavior
• “Bribery” and “ corruption” in the context if corporate governance and ways these can undermine confidence and trust
• Best practice measures for reducing and combating bribery and corruption and barriers to implementing such measures

6. Ethical characteristics of professionalism

• Content and nature of ethical decision-making using content from Kohlberg’s framework as appropriate
• Issues related to the application of ethical behavior in professional context
• “Rules base” and “principles base” approaches to resolving ethical dilemmas encountered in professional accounting

7. Social and environmental issues in the conduct of business and of ethical behavior  

• Concept of integrated reporting and issued concerning  accounting for sustainability
• Social and environmental impacts that economic activity can have
• Main features of internal management systems for underpinning environmental and sustainability accounting
• Typical content elements and guiding principles of an integrated report
• Nature of  social and environmental audit and its contribution to the assurance of integrated reports

• Managers
• Senior Economic Staff
• Approved or trained accountants / auditors
• Experienced Personnel Control and Accounting Officer