Faculty of Business and Economics

Undergraduate - Unit

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

print version

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

FacultyFaculty of Business and Economics
Organisational UnitDepartment of Accounting
OfferedSouth Africa Second semester 2014 (Day)


This unit provides an introduction to ethical issues in business, with a specific focus on the accounting profession. The unit addresses four areas of ethics and business: an introduction to ethical theories and applied ethics, including the nature of ethics and ethical decision-making; an overview of business ethics and its relationship with corporate governance and social responsibility; an understanding of how ethics affects businesses, organisations and professions; The Code of Professional Conduct in the accountancy profession.


The learning goals associated with this unit are to:

  1. examine the ethical dimension of individual and social life in the context of cultural diversity
  2. define and explain selected ethical theories and their relevance to business and professional ethical issues
  3. apply an ethical and corporate governance perspective to organisational and management issues
  4. explain the nature of professionalism
  5. be able to use ethical knowledge and theory to make decisions in relation to case studies
  6. describe the purpose, structure and contents of selected codes of conduct from business and professions, particularly the accounting profession and apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with ethics in business and the accounting profession and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS2700.


Within semester assessment: 30%
Examination: 70%

Chief examiner(s)

Workload requirements

3 hours per week


AFW2042, AFW2700, AFW3004, AFS2700