| 國立中興大學教學大綱 |
| 課程名稱 | (中) 會計決策與專業道德(6140) | ||||||||
| (Eng.) Decision Making and Ethical Obligations in Accounting | |||||||||
| 開課單位 | 會計所 | ||||||||
| 課程類別 | 選修 | 學分 | 3 | 授課教師 | 蘇迺惠 | ||||
| 選課單位 | 會計所 / 碩士班 | 授課使用語言 | 中文 | 英文/EMI | N | 開課學期 | 1091 | ||
| 課程簡述 | This course is designed to provide the ethical grounding that accounting students need to reconcile conflicts between stakeholder interests that can occur in the performance of audit, tax, and consulting service. | ||||||||
| 先修課程名稱 | 課程含自主學習 | N | |||||||
| 課程與核心能力關聯配比(%) | 課程目標之教學方法與評量方法 | |||||||||||
| 課程目標 | 核心能力 | 配比(%) | 教學方法 | 評量方法 | ||||||||
| 1. 學習制訂會計、審計決策應考量的專業道德與行為準則 2. 瞭解企業倫理與企業社會責任 |
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| 授課內容(單元名稱與內容、習作/每週授課、考試進度-共18週) | ||||||||||||
| Chapter 1 Ethical Reasoning: Implication for Accounting Chapter 2 Cognitive Processes and Ethical Decision Making in Accounting Chapter 3 Organizational Ethics and Corporate Governance Chapter 4 Ethics and Professional Judgement in Accounting Chapter 5 Fraud in Financial Statements and Auditor Responsibilities Chapter 6 Legal, Regulatory, and Professional Obligations of Auditors Chapter 7 Earnings Management Chapter 8 Ethical Leadership and Decision-Making in Accounting |
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| 學習評量方式 | ||||||||||||
| 課堂Cases報告 60% 測驗 25% 出席與參與 15% |
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| 教科書＆參考書目(書名、作者、書局、代理商、說明) | ||||||||||||
| Textbook: Ethical Obligations and Decision Making in Accounting, Mintz and Morris, 2017, 4th Edition, McGraw-Hill. |
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| 課程教材（教師個人網址請列在本校內之網址） | ||||||||||||
| iLearning | ||||||||||||
| 課程輔導時間 | ||||||||||||
| 週四 下午1-3點 | ||||||||||||
| 聯合國全球永續發展目標 | ||||||||||||
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| 請尊重智慧財產權及性別平等意識，不得非法影印他人著作。 | |
| 更新日期 西元年/月/日：無 | 列印日期 西元年/月/日：2024 / 9 / 25 |
| MyTB教科書訂購平台：http://www.mytb.com.tw/ | |