Acc 6120 Final Reflection

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The ACCT 6120 course helps us learn how the company is governed. The lecture and tutorial introduce and recap a series of accounting, corporate law and auditing theories and practice with a specific case in each class to analyze how the theories apply, which could better help us understand the theories as well as thinking more critically. Before studying this subject, we all think as an accountant, the corporate governance is a little bit far away from us. However, through the content of each week, from the principle conflict to sub-committees and finally CSR, the core of the issue is the accounting information. The accounting information is the incentive to drive the management of company to take some actions, for example, earning management …show more content…
Since students more focus on the concepts and theories than the practice and moral actions, teachers may show some real cases for different groups each with both good and bad cases. Students may start on finding ethical dilemmas and issues with moral sensitivity. Then we could apply theories or concepts learned in the lecture to make judgements with ethical reasoning. After that, students enter into virtue practice. As accountants, students may find out what ethical accountants should do when facing this ethical dilemma. Students are given many codes or regulations for accounting. For this normative ethics, we could have better understands on how to apply the codes with ethical motivation as accountants in particular situations and facts in life. Lastly, students should make their own ethical choices with developing their ethical characters and instrumental virtue. This step will help students as the role of accountants to make moral decisions in real life moral issues after they considering cost and benefits, cause and effect and so on. The reason to choose both bad cases and good cases is that students may find serious consequences with improper moral choice in bad cases and we may be enlightening with good moral choice and good virtues. With critical thinking and discussing between groups, students would not only have better understanding of concepts but also could improve moral sensitivity by learning and practicing from real

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