课程信息
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英语(English)

字幕:英语(English)

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教学大纲 - 您将从这门课程中学到什么

1
完成时间为 2 小时

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 个视频 (总计 6 分钟), 4 个阅读材料, 1 个测验
2 个视频
About Professor Curtis4分钟
4 个阅读材料
Syllabus10分钟
About the Discussion Forums10分钟
Update Your Profile10分钟
Build a Learning Community with Social Media10分钟
1 个练习
Orientation Quiz30分钟
完成时间为 3 小时

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 个视频 (总计 25 分钟), 3 个阅读材料, 7 个测验
6 个视频
Reflections on What is Not Professional3分钟
What it Means to be Professional3分钟
What is a Profession?3分钟
Professional Responsibility4分钟
Professional Responsibility: Interview with Gretchen Winter7分钟
3 个阅读材料
Module 1 Overview and Resources10分钟
CPA Profession Exploration Exercise
CPA Profession Exploration Exercise Guide10分钟
7 个练习
Lesson 1.1 Knowledge Check2分钟
Lesson 1.2 Knowledge Check2分钟
Lesson 1.3 Knowledge Check2分钟
Lesson 1.4 Knowledge Check2分钟
Lesson 1.5 Knowledge Check2分钟
Lesson 1.6 Knowledge Check
Module 1 Quiz
2
完成时间为 3 小时

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 个视频 (总计 26 分钟), 2 个阅读材料, 9 个测验
7 个视频
Family Experience and Personal Values2分钟
Beliefs that Drive Behavior3分钟
Values Conflicts4分钟
Revealing Values & How We Learn Values3分钟
What Are Ethics?4分钟
More About Ethics6分钟
2 个阅读材料
Module 2 Overview and Resources10分钟
Ethics Unwrapped Videos10分钟
9 个练习
Lesson 2.1 Knowledge Check2分钟
Lesson 2.2 Knowledge Check2分钟
Lesson 2.3 Knowledge Quiz2分钟
Lesson 2.4 Knowledge Check2分钟
Lesson 2.5 Knowledge Check2分钟
Lesson 2.6 Knowledge Check4分钟
Lesson 2.7 Knowledge Check6分钟
Lesson 2.8 Knowledge Check14分钟
Module 2 Quiz30分钟
3
完成时间为 4 小时

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 个视频 (总计 39 分钟), 1 个阅读材料, 8 个测验
8 个视频
Meet the Business Owners - Part 15分钟
Adam Smith I: Personal Autonomy & the Competitive Markets of Capitalism4分钟
Adam Smith II: Compassionate and Ethical Self-Interest4分钟
Meet the Business Owners - Part 27分钟
Who Does Corporate Management Serve5分钟
Defense of Publically Motivated Corporate Actions4分钟
The Moral Obligation to Maximize Shareholder Wealth3分钟
1 个阅读材料
Module 3 Overview and Resources10分钟
7 个练习
Lesson Knowledge Check2分钟
Lesson 3.3 Knowledge Check2分钟
Lesson Knowledge Check2分钟
Lesson 3.6 Knowledge Check2分钟
Lesson 3.7 Knowledge Check2分钟
Lesson 3.8 Knowledge Check2分钟
Module 3 Quiz
4
完成时间为 3 小时

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 个视频 (总计 41 分钟), 1 个阅读材料, 11 个测验
12 个视频
US Regulations2分钟
An Economic Perspective2分钟
A Different View of Corporate Governance2分钟
Proactive Frameworks of Corporate Governance2分钟
Board of Directors3分钟
Board Committees5分钟
Ethics & Compliance Programs2分钟
Codes of Ethics3分钟
Code and Program Effectiveness2分钟
A Conversation with Jeff Lowenstein5分钟
A Conversation Continued5分钟
1 个阅读材料
Module 4 Overview and Resources10分钟
11 个练习
Lesson 4.1 Knowledge Check2分钟
Lesson 4.2 Knowledge Check2分钟
Lesson 4.3 Knowledge Check2分钟
Lesson 4.4 Knowledge Check2分钟
Lesson 4.5 Knowledge Check2分钟
Lesson 4.6 Knowledge Check2分钟
Lesson 4.7 Knowledge Check6分钟
Lesson 4.8 Knowledge Check2分钟
Lesson 4.9 Knowledge Check4分钟
Lesson 4.10 Knowledge Check2分钟
Module 4 Quiz30分钟

讲师

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Susan Curtis

Lecturer of Accountancy
Gies College of Business

关于 伊利诺伊大学香槟分校

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. ...

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