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Accounting, Business and Society: The Multi-faceted Role of Accounting, The Hong Kong University of Science and Technology

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课程信息

Course Overview: https://youtu.be/v1JJ8y_Zq5U Accounting professionals are open up for more tasks and duties that require their professional skills and knowledge nowadays, and yet not exerting their expertise just the way it used to be. Without bogging you down with the mechanics of accounting, this course provides an overview of the multi-faceted role of accounting in business and social contexts. You will get to know the essential of businesses and how they must work around the notions of ethics, the corporate governance (CG) framework and how accountants function as one of the key players in the practices. An thriving area of corporate social responsibility (CSR) is also discussed. An illustrative approach will be adopted and you will be surprised by how closely accounting is related to things happening around you in your daily lives. By the end of the course, you are able to: • Describe the accounting process and different forms of business entities • Explain the regulatory framework of accounting profession, and how the profession can serve information needs of stakeholders of different forms of business entities • Describe the broad framework of ethics, corporate governance, and corporate social responsibility, and their interrelationships • Demonstrate the knowledge and respect of ethical behaviour of individuals, businesses, and professionals including accountants in particular • Explain what are good governance practices and how accounting contributes to such, for both performance and conformance purposes • Identify good or bad corporate governance and CSR practices of businesses, by making reference to real-life incidents...
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