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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/accounting-business-society
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课程名称：会计、商业与社会：会计的多面角色 课程概述：本课程旨在揭示会计在商业和社会背景中的多重角色，帮助学员了解会计的运作方式以及其与伦理、公司治理框架的交互关系。课程将分为几个模块，探讨会计在企业健康与社会发展的贡献、会计职业的监管框架及其与利益相关者的信息需求关系，同时讨论企业社会责任（CSR）的重要性。 通过课程学习，您将能够： - 描述会计过程及不同类型的商业实体； - 解释会计职业的监管框架，以及如何满足不同商业实体的利益相关者的信息需求； - 阐述伦理、公司治理与企业社会责任的广泛框架及其相互关系； - 展示对个人、商业及会计专业人士伦理行为的理解和尊重； - 解释良好治理实践及会计在绩效和合规中的贡献； - 通过实际案例识别企业的良好或不良公司治理和CSR实践。 课程大纲： 第一部分：会计与商业 学习会计的基本概念及其对企业和社会的重要性，以及各种商业设置形式和有限责任公司的作用。 第二部分：会计职业及会计师的角色 探讨会计师在保护利益相关者财务利益方面的重要性，了解会计的制度与监管框架、财务报告、审计和其他会计服务。 第三部分：伦理与会计职业 强调伦理对企业和会计师的正常运作的重要性，并通过经典案例练习伦理决策。 第四部分：公司治理（CG）与企业社会责任（CSR） 讨论公司治理实践如何确保公司作出伦理决策。 第五部分：公司治理案例研究与嘉宾访谈 以安然案为例，分析其背后的公司治理问题，并探讨该事件对公司治理实践的影响。课程最后邀请会计从业者分享会计专业人士在新时代的多元角色。 通过这个课程，您将获得对现代会计职业更深刻的理解以及其在企业和社会中所扮演的重要角色的认识。
Part: 1
Title:Accounting and Business
Description:Welcome to the first module of this course! In this module, You will learn (1) what accounting is and (2) how it contributes to the health and growth of a business and, in turn, the society. Furthermore, you will come across (3) the various forms of business setups and (4) how limited liability companies become the mainstream business concerns for corporate governance practices.
Part: 2
Title:The Accounting Profession and Roles of Accountants
Description:We often hear that accounting is essential for businesses for various reasons, and that as a profession, accountants are looked upon to for protecting financial interests of stakeholders. In the second module, you are going to learn the institutional and regulatory frameworks of accounting professionals, that give accountants the creditability in their work, and brings the professionalism that they command. In addition, I shall show you not only the mainstream practices of accounting (1) Financial Reporting and (2) Auditing, but also other services that accounting professionals provide.
Part: 3
Title:Ethics and Accounting Profession
Description:From the previous modules, you have fully understood how accounting can help businesses perform for the betterment of society. Society may also demand businesses to be operated by conforming to his expectations by using accounting. Yet, the most crucial factor for success in the above is the quality of all parties concerned in regard to understanding the roles and also performing them faithfully. This quality is primarily founded on the notions of ethics. In this module, you will learn the notions of ethics. How it serves as the foundation for proper conduct of individuals, businesses and also professionals like accountants. You will have an opportunity to practice how to make ethical decisions using a classical case in this module.
Part: 4
Title:Corporate Governance (CG) and Corporate Social Responsibility (CSR)
Description:Ethical decisions made by companies are assured by way of corporate governance practices.
Part: 5
Title:Corporate Governance Case Study and Guest Interview
Description:The Enron Case is one of the biggest corporate scandals in recent years. Enron turned from an acclaimed company into the most infamous company in the world overnight. There were a number of corporate governance issues, leading to the scandal. In this module, let us now take a look at the case, as to how it happened and how he changed the world of corporate governance practices in his aftermath. To conclude the course, I invited an accounting practitioner for an interview and discuss the multi-faceted role of accounting professionals in the new era.
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
