Accounting, Business and Society: The Multi-faceted Role of Accounting

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The Hong Kong University of Science and Technology

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Course Overview: https://youtu.be/v1JJ8y_Zq5U Accounting professionals are open up for more tasks and duties that require their professional skills and knowledge nowadays, and yet not exerting their expertise just the way it used to be. Without bogging you down with the mechanics of accounting, this course provides an overview of the multi-faceted role of accounting in business and social contexts. You will get to know the essential of businesses and how they must work around the notions of ethics, the corporate governance (CG) framework and how accountants function as one of the key players in the practices. An thriving area of corporate social responsibility (CSR) is also discussed. An illustrative approach will be adopted and you will be surprised by how closely accounting is related to things happening around you in your daily lives. By the end of the course, you are able to: • Describe the accounting process and different forms of business entities • Explain the regulatory framework of accounting profession, and how the profession can serve information needs of stakeholders of different forms of business entities • Describe the broad framework of ethics, corporate governance, and corporate social responsibility, and their interrelationships • Demonstrate the knowledge and respect of ethical behaviour of individuals, businesses, and professionals including accountants in particular • Explain what are good governance practices and how accounting contributes to such, for both performance and conformance purposes • Identify good or bad corporate governance and CSR practices of businesses, by making reference to real-life incidents

会计,商业与社会:会计的多面性:课程概述:https://youtu.be/v1JJ8y_Zq5U 如今,会计专业人士可以承担更多的任务和职责,这需要他们的专业技能和知识,但他们并没有像过去那样发挥其专业知识。在不让您陷入会计机制困境的情况下,本课程概述了会计在商业和社会环境中的多重角色。 您将了解业务的本质,以及它们如何围绕道德观念,公司治理(CG)框架工作以及会计师如何充当业务实践的关键角色之一。还讨论了企业社会责任(CSR)蓬勃发展的领域。 我们将采用一种说明性的方法,您会惊讶于会计与您日常生活中发生的事情紧密相关。 在课程结束时,您将能够: •描述会计程序和不同形式的业务实体 •解释会计专业的监管框架,以及该专业如何满足不同形式的企业实体的利益相关者的信息需求 •描述道德,公司治理和公司社会责任的广泛框架及其相互关系 •展示对个人,企业和专业人员(尤其是会计师)的道德行为的了解和尊重 •出于绩效和合规目的,解释什么是良好的治理实践以及会计如何对此做出贡献 •通过参考现实事件确定企业的公司治理和企业社会责任实践的好坏

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