Microsoft

* Characteristics of a profession

An occupation such as medicine, law, engineering, where formal university training and strict ethical guidelines for practice exist

* Background to the Enron case

* Notes from watching the Enron movie, “Enron – The Smartest Guys in The Room” (borrow from the video store or download from u-tube)

* Background to the Arthur Andersen case

* The concept of ‘socialization’ / define and apply to the accounting profession. Is socialization a positive or a negative for the profession? It could be both

* Keep adding to your list of examples re the events at both Enron and Arthur Andersen (these are key corporate collapses and you will virtually be guaranteed to be required to know them in detail in the exam)

* A tip – borrow or regularly access the old text book from the library and use as an extra reference (good for definitions) // ‘Ethics, Governance and Accountability” by Dellaportas et al.

* Define and briefly describe the 6 stages of the Kohlberg model, and be able to associate behaviours (through example / scenarios) to each of the 6 stages

* Be able to define the difference between consequential and non-consequential ethical behaviour, and be able to use examples

* Be able to define ‘normative’ theory

* Know a little background about Alan Bond (and briefly who Christopher Skase was)

* Define the Code of Ethics

* Explain the reasons why we have a Code of Ethics

* Define and explain the 8 principles of the Code of Ethics

* Define and explain the 5 threats to the Code of Ethics

* Describe possible safeguards for the 5 threats to the Code of Ethics i.e. Apply to a specific example perhaps

* Again, know what are the characteristics of being a profession are …

* Define and briefly describe the 6 stages of the Kohlberg model, and be able to associate behaviours (through example / scenarios) to each of the 6 stages

* Be able to define the difference between...