À propos de ce cours

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Sous-titres : Anglais

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Sous-titres : Anglais

Programme du cours : ce que vous apprendrez dans ce cours

2 heures pour terminer

About the Course

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.

2 vidéos (Total 6 min), 4 lectures, 1 quiz
2 vidéos
About Professor Curtis4 min
4 lectures
Syllabus10 min
About the Discussion Forums10 min
Update Your Profile10 min
Build a Learning Community with Social Media10 min
1 exercice pour s'entraîner
Orientation Quiz30 min
3 heures pour terminer

Module 1 Foundations: Professional, Professions, Professional Responsibility

This module is an introduction to and exploration of three concepts: professional, professions and professional responsibility. It begins with reflections on what it means to be professional. These are followed by a discussion of why being professional is not always sufficient. The discussion introduces what a CPA is and why professions exist. The three characteristics of a profession are identified. Next, the concept of professional responsibility is introduced, followed by a discussion of the three parts of professional responsibility: identity, standards and judgment. The module concludes with a professional association website exploration exercise. The exploration introduces resources central to professional responsibility in accounting. The website exploration exercise also introduces the requirements for obtaining and maintaining CPA licensure and the AICPA Code of Professional Conduct.

6 vidéos (Total 25 min), 3 lectures, 7 quiz
6 vidéos
Reflections on What is Not Professional3 min
What it Means to be Professional3 min
What is a Profession?3 min
Professional Responsibility4 min
Professional Responsibility: Interview with Gretchen Winter7 min
3 lectures
Module 1 Overview and Resources10 min
CPA Profession Exploration Exercise1 h
CPA Profession Exploration Exercise Guide10 min
7 exercices pour s'entraîner
Lesson 1.1 Knowledge Check1 min
Lesson 1.2 Knowledge Check1 min
Lesson 1.3 Knowledge Check1 min
Lesson 1.4 Knowledge Check1 min
Lesson 1.5 Knowledge Check1 min
Lesson 1.6 Knowledge Check1 min
Module 1 Quiz1 h
3 heures pour terminer

Module 2 Foundations Part II: Values and Ethics

This module is an introduction to values and ethics. The module begins with reflections on values and how they can be revealed by the objects we choose to keep and what actions we choose to take. The reflections are followed by discussion of what values and norms are and the distinction between them. Next, the process of learning values and norms is described, followed by a brief discussion of why values may be influenced and changed throughout life. Then, a brief description of how most decisions about what is right and wrong are made provides the basis for understanding why it is important to build ethical capacity. The three areas of moral philosophy, meta-ethics, normative ethics and applied ethics are introduced, followed by brief discussions of exemplar issues/questions that are addressed by each area, which include: characteristics of values, ethical theories and universal values. Discussion of three categories of ethical theories, deontological, teleological and virtue ethics explains the basis on which each determines what the right or good thing to do is. This module also concludes by introducing an on-line resource, one that is useful for developing or refreshing understanding of ethics: the Ethics Unwrapped website. A few short videos from the website build upon the previous discussion of ethical theories and add a brief introduction to two consequentialist ethical theories: hedonism and utilitarianism.

7 vidéos (Total 26 min), 2 lectures, 9 quiz
7 vidéos
Family Experience and Personal Values2 min
Beliefs that Drive Behavior3 min
Values Conflicts4 min
Revealing Values & How We Learn Values3 min
What Are Ethics?4 min
More About Ethics6 min
2 lectures
Module 2 Overview and Resources10 min
Ethics Unwrapped Videos10 min
9 exercices pour s'entraîner
Lesson 2.1 Knowledge Check1 min
Lesson 2.2 Knowledge Check1 min
Lesson 2.3 Knowledge Quiz1 min
Lesson 2.4 Knowledge Check1 min
Lesson 2.5 Knowledge Check1 min
Lesson 2.6 Knowledge Check2 min
Lesson 2.7 Knowledge Check3 min
Lesson 2.8 Knowledge Check7 min
Module 2 Quiz1h 30min
5 heures pour terminer

Module 3 Debate: The Purpose of Business

This module introduces the debate over what the purpose of business is. The module begins with discussion of legal liability in the three basic legal forms of business: sole proprietorship, partnership and corporation. Clips from interviews with three small business owners illustrate the work ethic they bring to managing their businesses. Next, the development of capitalism is contextualized as a response to mercantilism, the Western European economic system that was dominant when Adam Smith was his two most influential treatises. The discussion draws attention to the ethical roots of capitalism; the centrality of personal autonomy and the compassionate connotations of self-interest. More interview clips illustrate that the concerns of the three small business owners go well beyond merely earning a profit. Separation of management and owners in the modern corporate form of business has led to debate over what the purpose of a business is. The debate over what and to whom corporate management is and should be accountable is explored. The module introduces two contrasting legal theories of firm. The first theory is the trust relationship between corporate owners and management that is forged through private property rights. The second is the public interest nature of the relationship between society and business. The interests of shareholders and other stakeholders often conflict, but the responsibilities of management to corporate owners and society co-exist. Further discussion provides insights into situational factors that can lead to and justify prioritization of broader stakeholder and societal interests over the general rule of shareholder primacy. Popular culture strongly influences the beliefs of a society. The module ends with a brief discussion of the source of a controversial but highly popular belief that the only moral responsibility of business is to maximize shareholder wealth.

8 vidéos (Total 39 min), 1 lecture, 8 quiz
8 vidéos
Meet the Business Owners - Part 15 min
Adam Smith I: Personal Autonomy & the Competitive Markets of Capitalism4 min
Adam Smith II: Compassionate and Ethical Self-Interest4 min
Meet the Business Owners - Part 27 min
Who Does Corporate Management Serve5 min
Defense of Publically Motivated Corporate Actions4 min
The Moral Obligation to Maximize Shareholder Wealth3 min
1 lecture
Module 3 Overview and Resources10 min
7 exercices pour s'entraîner
Lesson 3.1 Knowledge Check1 min
Lesson 3.3 Knowledge Check30 min
Lesson 3.4 Knowledge Check30 min
Lesson 3.6 Knowledge Check30 min
Lesson 3.7 Knowledge Check30 min
Lesson 3.8 Knowledge Check30 min
Module 3 Quiz1 h
8 heures pour terminer

Module 4 Corporate Governance: Laws, Regulators, Boards of Directors, Codes of Ethics, Ethical Culture

Business generates wealth and prosperity, but hyper-norm beliefs about fairness and theories of distributive justice significantly affect how wealth is distributed throughout society. Corporate governance is the system (of rules, practices, policies, institutions and laws) that directs and controls business. Corporate governance also is one of the key mechanisms through which society determines how wealth and prosperity is distributed. This module introduces corporate governance elements that are external (laws and regulatory agencies) and internal (boards of directors, ethics and compliance programs and organizational culture) to a corporation. The module includes discussion of two sometimes competing themes that drive the need for and development of corporate governance. These themes extend from the debate over the purpose of business and responsibilities of management that were introduced in the last module. The need for corporate governance is often motivated by the idea of shareholder primacy and the need to protect the private property rights of corporate shareholders in the context of incomplete contracting and information asymmetry. Yet, for nearly a century arguably the most significant legislative reform in US business regulation has resulted from major economic downturns that had significant and wide-spread negative impacts on society as a whole and large-scale corporate ethical lapses, scandals and fraud that ran counter to societal notions of fairness.

12 vidéos (Total 41 min), 1 lecture, 11 quiz
12 vidéos
US Regulations2 min
An Economic Perspective2 min
A Different View of Corporate Governance2 min
Proactive Frameworks of Corporate Governance2 min
Board of Directors3 min
Board Committees5 min
Ethics & Compliance Programs2 min
Codes of Ethics3 min
Code and Program Effectiveness2 min
A Conversation with Jeff Lowenstein5 min
A Conversation Continued5 min
1 lecture
Module 4 Overview and Resources10 min
11 exercices pour s'entraîner
Lesson 4.1 Knowledge Check30 min
Lesson 4.2 Knowledge Check30 min
Lesson 4.3 Knowledge Check30 min
Lesson 4.4 Knowledge Check30 min
Lesson 4.5 Knowledge Check30 min
Lesson 4.6 Knowledge Check30 min
Lesson 4.7 Knowledge Check30 min
Lesson 4.8 Knowledge Check30 min
Lesson 4.9 Knowledge Check30 min
Lesson 4.10 Knowledge Check30 min
Module 4 Quiz1h 30min



Susan Curtis

Lecturer of Accountancy
Gies College of Business

À propos de Université de l'Illinois à Urbana-Champaign

The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs. ...

Foire Aux Questions

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