Sheridan Course Outlines

Land Acknowledgement

Sheridan College resides on land that has been, and still is, the traditional territory of several Indigenous nations, including the Anishinaabe, the Haudenosaunee Confederacy, the Wendat, and the Mississaugas of the Credit First Nation. We recognize this territory is covered by the Dish with One Spoon treaty and the Two Row Wampum treaty, which emphasize the importance of joint stewardship, peace, and respectful relationships.

As an institution of higher learning Sheridan embraces the critical role that education must play in facilitating real transformational change. We continue our collective efforts to recognize Canada's colonial history and to take steps to meaningful Truth and Reconciliation.

Section I: Administrative Information

Total hours: 63.0
Credit Value: 4.5
Credit Value Notes: N/A
Effective: Winter 2020
Prerequisites: N/A
Corequisites: N/A
Equivalents: N/A
Pre/Co/Equiv Notes: N/A

Program(s): Adv Cert Accounting & Finance
Program Coordinator(s): N/A
Course Leader or Contact: N/A
Version: 20200106_00
Status: Approved (APPR)

Section I Notes: Note: Students are expected to have completed ACAF70044, ACAF70045, ACAF70046, ACAF70047, ACAF70048, ACAF70049 and ACAF70050 or equivalent before registering for this course. This is a blended course. The number and schedule of in-class sessions varies by course. Students will be provided a schedule for their in-class and online sessions. The online portion of the course is offered through Sheridan's Learning and Teaching Environment (SLATE). Online learning often involves assigned weekly readings, research, assignments, quizzes, journal writing and discussion boards. Some courses may include live online class sessions that allow students and the instructor to engage and share resources as a group. Students will need reliable access to the internet and a laptop for this course. To be considered for the Advanced Certificate in Accounting and Finance (ACAF) National Examination eligibility, students must earn a minimum grade of 60% in this course and meet the additional standards of achievement as required by CPA Ontario's National Examination Policies.

Section II: Course Details

Detailed Description
Students learn how ethics and communication are central to the credibility of those who analyze financial information for employers, clients and other financial users. In a unique format that combines in-class sessions with online study, students explore fundamental concepts and principles of business ethics. They learn how to apply the ACAF method to address ethical dilemmas in the workplace and how to communicate ethical messages effectively.

Program Context

Adv Cert Accounting & Finance	Program Coordinator(s): N/A
This course is part of the ACAF cluster of course offerings.

Course Critical Performance and Learning Outcomes

	Critical Performance:
	By the end of this course students will have demonstrated the ability to effectively communicate ethical recommendations by applying the ACAF method to various business scenarios.

Learning Outcomes:

To achieve the critical performance, students will have demonstrated the ability to:

Explain fundamental concepts and principles of business ethics.
Explain the ethical standards for professionals in the financial information sector.
Apply the ACAF method for problem solving to various business scenarios.
Communicate ethical messages and problem resolution recommendations by (1)applying principles of effective writing, (2) using the appropriate tone and (3)adapting such messages to audience needs.
Explain how to motivate and manage ethical decision-making in the workplace.
Address ethical issues in business and accounting domestically and internationally by following ethical principles, ethical standards for professionals in the financial sector and the ACAF method.

Evaluation Plan
Students demonstrate their learning in the following ways:

Evaluation Plan: IN-CLASS & ONLINE INSTRUCTION

	Quizzes (6 x 2 %)	12.0%
	Assignments (5 x 5%)	25.0%
	Midterm Exam	23.0%
	Final Exam Comprehensive	40.0%
	Total	100.0%

Evaluation Notes and Academic Missed Work Procedure:

TEST AND ASSIGNMENT PROTOCOL

The following protocol applies to every course offered by Continuing and Professional Studies.

1. Students are responsible for staying abreast of test dates and times, as well as due dates and any special instructions for submitting assignments and projects as supplied to the class by the instructor.

2. Students must write all tests at the specified date and time. Missed tests, in-class/online activities, assignments and presentations are awarded a mark of zero. The penalty for late submission of written assignments is a loss of 10% per day for up to five business days (excluding Sundays and statutory holidays), after which, a grade of zero is assigned. Business days include any day that the college is open for business, whether the student has scheduled classes that day or not.  An extension or make-up opportunity may be approved by the instructor at his or her discretion.

Provincial Context
The course meets the following Ministry of Colleges and Universities requirements:

Prior Learning Assessment and Recognition
PLAR Contact (if course is PLAR-eligible) - Office of the Registrar

Not Eligible for PLAR

Section III: Topical Outline

Some details of this outline may change as a result of circumstances such as weather cancellations, College and student activities, and class timetabling.
Instruction Mode: In-class & Online Instruction
Professor: N/A
Resource(s):

	Type	Description
Required	Textbook	Business Ethics: Concepts, Cases and Canadian Perspectives, W. Peter Kissic, Emond Montgomery Publications, 2012

Applicable student group(s): Blended Students
Course Details:

Module 1: Ethics Fundamentals

Fundamental concepts of ethics, including the process of ethical analysis, the importance of ethical considerations and discussions when making decisions in business situations, the concept of stakeholder accountability and how decision-making differs in legal and ethical situations
Describe how lessons learned from the treatment of ethical dilemmas historically can be applied in modern-day ethical analysis
Common ethical principles and tests to evaluate business decisions from an ethical perspective
Similarities and differences between ethics for competitors vs. ethics appropriate a firm

Quiz 1 (2%), Assignment 1 (5%)

Module 2: Ethics and professional standards in accounting and finance

Key ethical rules one must follow as an accountant
Ethical implications of the roles and actions of accountants as they gather, analyze and report on financial information, and the lasting impact when ethical failures occur
Basic principles of individual and organizational accountability
Common threats to compliance with the fundamental ethics principles and how safeguards can be used to protect against those threats
Concepts of independence in mind and appearance when providing assurance services
Principles of professional ethics and how they apply to ACAF holders

Quiz 2 (2%), Assignment 2 (5%)

Module 3: The ACAF Method

Importance of business ethics and communication in the ACAF program and in one’s career
The steps of the ACAF Method
Applying the ACAF Method to tackle ethical dilemmas

Quiz 3 (2%), Assignment 3 (5%), Midterm (23%)

Module 4: Communication

Standardized memo format for addressing ethical issues
Creating specific, action-oriented writing goals that address an ethical problem
Adapting communication to the intended audience
Arranging ideas and information in a logical structure for presentation in a professional memo
Creating a memo that is concise, simple and clear, and uses the five techniques to improve readability

Quiz 4 (2%), Assignment 4 (5%)

Module 5: Ethics: Motivation and Culture

The benefits of workplace diversity
The difference between the various types of discrimination that can occur in the workplace; and the methods to help overcome bias and discrimination in the workplace
How various perspectives on ethics, economics, and human motivation affect ethical decision-making in organizations
Similarities and differences between the economics and ethics perspectives of the principal-agent problem
Developing and maintaining a strong ethical culture, (e.g., through the development of effective teams) in an organization

Quiz 5 (2%), Assignment 5 (5%)

Module 6: Ethical issues in Canada and Internationally

Core ethical values and principles in Canada as well as the resources for interpreting them that are available from Canada’s accounting profession, including the five core values in the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountant
Business considerations and ethical standards that are commonplace in other countries when establishing international business relationships
Major trends influencing the global business environment and those particularly affecting the Canadian business environment
General features of social and environmental accounting and triple bottom line measures

Quiz 6 (2%), Comprehensive Final Exam (40%)

Sheridan Policies

It is recommended that students read the following policies in relation to course outlines:

Academic Integrity
Copyright
Intellectual Property
Respectful Behaviour
Accessible Learning

All Sheridan policies can be viewed on the Sheridan policy website.

Appropriate use of generative Artificial Intelligence tools: In alignment with Sheridan's Academic Integrity Policy, students should consult with their professors and/or refer to evaluation instructions regarding the appropriate use, or prohibition, of generative Artificial Intelligence (AI) tools for coursework. Turnitin AI detection software may be used by faculty members to screen assignment submissions or exams for unauthorized use of artificial intelligence.

Course Outline Changes: The information contained in this Course Outline including but not limited to faculty and program information and course description is subject to change without notice. Nothing in this Course Outline should be viewed as a representation, offer and/or warranty. Students are responsible for reading the Important Notice and Disclaimer which applies to Programs and Courses.

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