Ethical understanding

In this subject students extend and apply their ethical understanding capability by, for example:

• considering the ethical implications of accounting activities on individuals, groups, and/or society now and in the future
• considering and applying ethical strategies for collaborating with others
• evaluating the ethical issues surrounding the collection, storage, and creation of financial and non-financial information
• understanding the appropriate and ethical application of financial and non-financial information, taking local and global perspectives into consideration
• exploring the impact of ethics and values in the development of authentic accounting advice for decision-making.