Ethics of an accounting professional

Indicative content

According to the Higher Education Act, the mission of a higher education institution is the education of experts with high moral principles, civic and social responsibility, as well as education for critical thinking ...
The aim of the course is therefore to teach students socially responsible behavior and critical thinking, which will allow them to analyze, evaluate and model their ethical thinking, thus reducing the risk of action or thinking based on public opinion or the influence of certain authorities. By completing the course, the student should be able to use traditional and modern ethical tools applied in business ethics and socially responsible business. The topic of business ethics is an interdisciplinary scientific discipline that includes not only ethics and economics but also philosophy, sociology, etiquette or management, etc. The aim of the course is therefore to provide comprehensive knowledge and competencies that will enable students to apply ethical thinking in the performance of the work of an accounting professional at different levels of management and in different job positions.
Knowledge
The graduate of the course will gain knowledge in the field of ethical thinking and ethical management. They will learn the basics of business ethics, ethical principles and ethical principles applied in the ethical behavior and actions in the daily practice of an accounting professional. They will learn the methods of ethical management, they will get acquainted with professional ethics, but they will also get acquainted with the consequences of unethical behavior. He will gain knowledge that will help him solve the ethical dilemmas he will encounter in his work in practice.
Skills
As part of the educational process, the student will acquire the necessary skills that will enable him to perform executive and managerial tasks related to the profession of accountant in national and multinational companies as well as in various other organizations. Students with developed critical thinking critically receive information, look for causes, evidence, and are impartial, which allows them to really perceive situations, respect ethical principles and principles and act accordingly.
Competences
Based on the acquisition of the above knowledge, the student knows how to solve the assigned tasks and perceive the need for professional ethics in the practice of an accounting professional. Acquires the basics of critical thinking when dealing with ethical dilemmas. He is able to take a stand on the topics addressed and express his own opinion in solving model situations, which in practice are solved by an accounting professional in the performance of his profession. The student thus develops competencies that are usable in most professions and will enable him to hold several functions and positions.