CQUniversity Unit Profile
ACCT19083 Corporate Governance & Ethics
Corporate Governance & Ethics
All details in this unit profile for ACCT19083 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student).
The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.
Corrections

Unit Profile Correction added on 03-03-22

This unit is an accredited unit with CPA Australia and Chartered Accountants Australia and New Zealand (CAANZ). From Term 1 2022, these accrediting authorities now require that at least 50% of all assessment is invigilated. An invigilated assessment is one where you are observed by another person as you complete your assessment (like an exam, for example).

In accordance with this requirement, Assessment Task 3 (Online Test) will now become an Invigilated Online Test (40%). Assessment 1 Group Discussion (10%) already satisfies the requirements of invigilation, and will remain unchanged. This brings the total of invigilated assessment to 50%.

Further details will be provided in Moodle during Term 1.

General Information

Overview

This unit aims to develop an understanding of the underlying concepts of corporate governance, ethics and organisational citizenship which are relevant to the contemporary business environment. To do this, the unit will focus on values, philosophies, theories and models of corporate governance and ethical practice. By using a combination of case study analysis and role-play, you will develop an awareness of the role that ethical issues play in business governance and management, and develop an ability to critically analyse ethical issues that arise in business life.

Details

Career Level: Undergraduate
Unit Level: Level 3
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

There are no requisites for this unit.

Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).

Offerings For Term 1 - 2022

Brisbane
Melbourne
Online
Sydney

Attendance Requirements

All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Class and Assessment Overview

Recommended Student Time Commitment

Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Class Timetable

Bundaberg, Cairns, Emerald, Gladstone, Mackay, Rockhampton, Townsville
Adelaide, Brisbane, Melbourne, Perth, Sydney

Assessment Overview

1. Group Discussion
Weighting: 10%
2. Written Assessment
Weighting: 30%
3. Online Test
Weighting: 40%
4. Online Quiz(zes)
Weighting: 20%

Assessment Grading

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University’s Grades and Results Policy for more details of interim results and final grades.

Previous Student Feedback

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Feedback from Student evaluations

Feedback

The assessment requirements should be explained in a clear and concise manner.

Recommendation

Further information will be placed on Moodle and MS Teams to explain what is required to successfully complete assessments.

Unit Learning Outcomes
On successful completion of this unit, you will be able to:
  1. Apply the fundamental principles of business ethics and corporate governance in a range of contexts
  2. Given a case study, analyse ethical decision-making issues at the individual, group, and organisational levels
  3. Practice ethical decision-making using appropriate strategies and models in a given context
  4. Formulate solutions to ethical problems in organisations using effective ethics programs
  5. Discuss, debate and reflect on business ethics in a culturally-diverse global environment
  6. Construct and defend a position for a given ethical problem based on values and knowledge of ethical behaviour across cultures.
Alignment of Learning Outcomes, Assessment and Graduate Attributes
N/A Level
Introductory Level
Intermediate Level
Graduate Level
Professional Level
Advanced Level

Alignment of Assessment Tasks to Learning Outcomes

Assessment Tasks Learning Outcomes
1 2 3 4 5 6
1 - Group Discussion - 10%
2 - Written Assessment - 30%
3 - Online Test - 40%
4 - Online Quiz(zes) - 20%

Alignment of Graduate Attributes to Learning Outcomes

Graduate Attributes Learning Outcomes
1 2 3 4 5 6
1 - Communication
2 - Problem Solving
3 - Critical Thinking
4 - Information Literacy
5 - Team Work
6 - Information Technology Competence
7 - Cross Cultural Competence
8 - Ethical practice
9 - Social Innovation
10 - Aboriginal and Torres Strait Islander Cultures

Alignment of Assessment Tasks to Graduate Attributes

Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7 8 9 10
1 - Group Discussion - 10%
2 - Written Assessment - 30%
3 - Online Test - 40%
4 - Online Quiz(zes) - 20%
Textbooks and Resources

Textbooks

Prescribed

Moral Issues in Business

4th Asia-Pacific Edition (2021)
Authors: Shaw, W. H., Barry, V. E., Muntean, D., Issa, T., Ilott, G., & Catley, B.
Cengage Learning
Melbourne Melbourne , Vic , Australia
ISBN: 9780170441025
Binding: Paperback

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
  • Micorsoft Office or equivalent (wordprocessing)
Referencing Style

All submissions for this unit must use the referencing style: American Psychological Association 7th Edition (APA 7th edition)

For further information, see the Assessment Tasks.

Teaching Contacts
Gerard Ilott Unit Coordinator
g.ilott@cqu.edu.au
Schedule
Week 1 Begin Date: 07 Mar 2022

Module/Topic

The moral dimension of business

Chapter

Chapter 1

Events and Submissions/Topic

In this module you will begin to explore the importance of ethics in business, as well as some of the moral or ethical codes we live by.

Week 2 Begin Date: 14 Mar 2022

Module/Topic

The study of ethics and its theories

Chapter

Chapter 2

Events and Submissions/Topic

Welcome to the exploration of theories of ethics. The study of ethics has been under way for thousands of years. Moral philosophy was the first branch of philosophy started by the Greeks in 3rd century BC. Its come a long way since then!

Week 3 Begin Date: 21 Mar 2022

Module/Topic

Corporate governance and business ethics

Chapter

Chapter 5

Events and Submissions/Topic

In this module you will begin to appreciate the central role of good corporate governance in creating and maintaining an ethical organisation. We will focus especially on the board of directors and how they maintain transparency, accountability and control throughout the organisation.

Week 4 Begin Date: 28 Mar 2022

Module/Topic

Corporate social responsibility

Chapter

Chapter 4

Events and Submissions/Topic

In module you will begin to investigate the broad and narrow views of corporate social responsibility (CSR). CSR is a big issue in today's world of business and it is something you should have an understanding of. Do you think that a company should just focus on making money for its shareholders, or do you think it should make society its main focus? These are important and interesting questions to consider.

Week 5 Begin Date: 04 Apr 2022

Module/Topic

The ethics of consumption

Chapter

Chapter 6

Events and Submissions/Topic

In module 5 you will begin to investigate the issues involved in having a consumer society. What are the responsibilities of businesses, the regulators and us, the consumers? What are the ethics of marketing campaigns that keep telling us that we need more "stuff"?

You will find this an interesting and highly relevant topic.


Group Discussion Due: Week 5 Friday (8 Apr 2022) 11:55 pm AEST
Vacation Week Begin Date: 11 Apr 2022

Module/Topic

Chapter

Events and Submissions/Topic

Week 6 Begin Date: 18 Apr 2022

Module/Topic

Ethics and international business

Chapter

Chapter 7

Events and Submissions/Topic

In module 6 you will begin to realise the ethical pressures and dilemmas inherent in doing business across countries and cultures. The multinational corporations often get a lot of criticism, but it is a very difficult business model to get right when your stakeholders are so culturally diverse. You will find the discussion on cultural relativism vs moral absolutism very interesting.

Week 7 Begin Date: 25 Apr 2022

Module/Topic

Business ethics and the environment

Chapter

Chapter 8

Events and Submissions/Topic

In module 7 we consider the impact and responsibilities of business to the environment. When you consider the issues of global warming, rising sea levels, air pollution, land clearing and declining water quality, then you must realise that these are the great problems of our time. For example, should Australia continue to mine coal, or should we be more mindful of the predicament of our neighbours in the Pacific?

Week 8 Begin Date: 02 May 2022

Module/Topic

The ethics of the organisation

Chapter

Chapter 9

Events and Submissions/Topic

You will begin by looking at the employment relationship, and the rights and responsibilities of both the employer and employee. Can you be sacked for bagging your boss on Facebook? Yep, you can. Want to know more?


Individual Assessment - Report (30%) Due: Week 8 Monday (2 May 2022) 11:55 pm AEST
Week 9 Begin Date: 09 May 2022

Module/Topic

Ethics in the workplace

Chapter

Chapter 10

Events and Submissions/Topic

In this module you will continue to explore current ethical issues in the workplace. What is informed consent? When is it needed? When is a gift not a bribe? What should you do if you are considering blowing the whistle? 

Week 10 Begin Date: 16 May 2022

Module/Topic

Ethics, leadership and culture

Chapter

Chapter 11

Events and Submissions/Topic

Module 10 is all about the interaction between ethics, culture and leadership. This is quite a dynamic mix and you can imagine the impact on the workplace of ethical leaders, just as you can imagine the impact of leaders with low character. Hint: try to avoid those if you can.

Week 11 Begin Date: 23 May 2022

Module/Topic

Ethical decision-making

Chapter

Chapter 12

Events and Submissions/Topic

Module 11 provides insights into some internationally accepted models for ethical decision-making, especially the American Accounting Association (AAA) model. Ethical decision-making is also contrasted with ordinary, or common decision-making.

You will find this module very useful for your professional life.

Week 12 Begin Date: 30 May 2022

Module/Topic

Revision

Chapter


Events and Submissions/Topic


Review/Exam Week Begin Date: 06 Jun 2022

Module/Topic

Chapter

Events and Submissions/Topic

Online Test (40%) Due: Review/Exam Week Monday (6 June 2022) 11:45 pm AEST
Online Quizzes (20%) Due: Review/Exam Week Friday (10 June 2022) 11:55 pm AEST
Exam Week Begin Date: 13 Jun 2022

Module/Topic

Chapter

Events and Submissions/Topic


Assessment Tasks

1 Group Discussion

Assessment Title
Group Discussion

Task Description

This assessment item is a study group exercise. Each member of the group will provide a brief outline of the report  that they are planning for Assessment Item 2. Each member will either present to their group during set group discussion time in class or, if an Online student, use the group discussion facility provided on Moodle to present their outline, read feedback from their team members and also provide their own feedback.

Once all outlines have been presented and feedback has been presented, each member can then upload their draft outline in the secure upload link provided.

The organisation of groups

Groups will be self-selecting and will consist of (no more than) four students each.

On-campus students will have the first four weeks of term to organise themselves into groups which must be within the same class. The local lecturer will be able to help students find groups. The local lecturer will also advise the unit coordinator about the numbers of groups in their classes and the membership of each group.

Online students will be able to liaise with the unit coordinator to help find a group. An online discussion and collaboration space for distance students will be provided in Moodle in Week 1. This will enable them to find fellow distance students willing to team up.

All students will submit their draft outline using the secure submission link provided in Moodle. All students will then use the same link to assess the contribution of each member of the team.

Assessment

This assessment item is worth 10% overall. This will consist of:

  • 6% for the quality of your presentation and reference list, as assessed by your team members, and
  • 4% will be for the quality of your participation and review of your team members' contributions.


Assessment Due Date

Week 5 Friday (8 Apr 2022) 11:55 pm AEST

You will upload your draft report outline into the secure link provided in Moodle, then review the contribution of your team members.


Return Date to Students

Vacation Week Friday (15 Apr 2022)


Weighting
10%

Assessment Criteria

You must be present and actively engaged in the scheduled presentation. Your local lecturer or tutor will assess the presentation and award marks on the basis of the following criteria:

1. Quality of research and planning as evidenced by the draft report outline: 6 marks

2. Quality of contribution to the team: 4 marks.


Referencing Style

Submission
Online

Learning Outcomes Assessed
  • Given a case study, analyse ethical decision-making issues at the individual, group, and organisational levels
  • Practice ethical decision-making using appropriate strategies and models in a given context
  • Discuss, debate and reflect on business ethics in a culturally-diverse global environment
  • Construct and defend a position for a given ethical problem based on values and knowledge of ethical behaviour across cultures.


Graduate Attributes
  • Communication
  • Team Work
  • Ethical practice

2 Written Assessment

Assessment Title
Individual Assessment - Report (30%)

Task Description

This assessment item involves a written report on a contemporary topic based on one or more of the first five modules in this unit. The specific topic will be presented for you in Moodle in Week 1. The topic will require a critique of a particular scenario through the lens of one or more theories of ethics.


In your report, you are expected to draw on a number of sources for information in your business report such as textbooks, newspapers, magazine articles and academic journals. A minimum of three academic journals should be used for your report. The CQUni library database is a good starting point. Wikipedia is not an acceptable source of information for academic purpose.

You are required to answer these questions in the form of a report, in the following form:

Title page

Table of Contents

Executive summary

Introduction

Report body, with a maximum of 2,000 words

Conclusion

References

Information will be provided in Moodle in how to construct and write an effective business report.


Assessment Due Date

Week 8 Monday (2 May 2022) 11:55 pm AEST


Return Date to Students

Week 10 Monday (16 May 2022)

This return date only applies to assignments submitted by the due date and time.


Weighting
30%

Assessment Criteria

Assessment Criteria

You will be assessed on:

  • Quality of your scholarship (80%)
  • Quality of your English expression (10%)
  • The readability (presentation) of your report (10%).

Use APA style of referencing.


Referencing Style

Submission
Online

Submission Instructions
Submission must be made by the secure upload facility in Moodle.

Learning Outcomes Assessed
  • Apply the fundamental principles of business ethics and corporate governance in a range of contexts
  • Given a case study, analyse ethical decision-making issues at the individual, group, and organisational levels
  • Practice ethical decision-making using appropriate strategies and models in a given context
  • Discuss, debate and reflect on business ethics in a culturally-diverse global environment
  • Construct and defend a position for a given ethical problem based on values and knowledge of ethical behaviour across cultures.


Graduate Attributes
  • Communication
  • Problem Solving
  • Critical Thinking
  • Cross Cultural Competence
  • Ethical practice

3 Online Test

Assessment Title
Online Test (40%)

Task Description

Online Test must be within Moodle and is made up of two parts.

For Part A, you are required to answer four (4) short answer questions based on a topics studied during the term. Each question will be worth 5 marks, giving a total of 20 marks for Part A.

For Part B, you are to use your research and knowledge gained from the study of this unit to make recommendations on how an organisation (described in a short case study or scenario) could:

  1. design and implement an ethics program that would address the issues reported in the case, and/or
  2. apply an ethical decision-making approach to achieve better outcomes.

Part B will is worth 20 marks in total.

What will be provided for you

  1. During Week 10 a study guide will be posted on Moodle to help you prepare for your online test questions.
  2. A practice online test will be provided for you in Week 10. There are no marks allocated for this test. It is for practice purposes only.

Submission details

The online test is in the form of an online quiz in Moodle, where all questions require long-form written answers (there are no multiple choice questions in the online test). The due date/time provided for this assignment is absolute. If you miss the due date/time deadline and you do not have an approved extension, you will not be able to submit. If you are unable to submit in this period through illness or because of some family emergency, you will be able to apply for an extension in the usual way. You will be given details of a deferred assessment item, with a different submission period. You will be given different questions to answer and you will be given a specific time to answer them.

A deferred assessment will be granted only in cases of emergency and the submission facility will shut at the due date/time. All students will have the same amount of time to prepare for this assignment. The questions in the deferred assessment will be different to the standard assessment.


Assessment Due Date

Review/Exam Week Monday (6 June 2022) 11:45 pm AEST

The online test will be held during the Review/Exam week. Further information will be provided on Moodle in Week 10.


Return Date to Students

This assessment item will be returned to students after final grades are certified. Students will be notified by email on their assessment release.


Weighting
40%

Assessment Criteria

You will be assessed on the following criteria:

For Parts A & B:

  1. Your demonstrated understanding of the unit material and the ability to apply that material to the assessment question (80%).
  2. Your ability to write clearly and in a professional manner (20%)

You must also reference your response to each question using the proper APA style. Failure to do so will result in a penalty of up to three marks per question.


Referencing Style

Submission
Online

Submission Instructions
Submission must be made via the online test link in Moodle.

Learning Outcomes Assessed
  • Apply the fundamental principles of business ethics and corporate governance in a range of contexts
  • Given a case study, analyse ethical decision-making issues at the individual, group, and organisational levels
  • Practice ethical decision-making using appropriate strategies and models in a given context
  • Formulate solutions to ethical problems in organisations using effective ethics programs
  • Construct and defend a position for a given ethical problem based on values and knowledge of ethical behaviour across cultures.


Graduate Attributes
  • Problem Solving
  • Critical Thinking
  • Ethical practice

4 Online Quiz(zes)

Assessment Title
Online Quizzes (20%)

Task Description

Modules 2–11 will contain short review quizzes. These quizzes will come online at the start of each module and remain open until 11:55 pm on the Friday of Review/Exam Week. They will not be re-opened.

Each Module's Review Quiz will equate to 2 marks, or 2% of total assessment.



Number of Quizzes

10


Frequency of Quizzes

Weekly


Assessment Due Date

Review/Exam Week Friday (10 June 2022) 11:55 pm AEST

All quizzes close at the same time.


Return Date to Students

Results are made available as soon as the test is submitted.


Weighting
20%

Assessment Criteria

Each question is worth 0.5% of the overall unit assessment. There may be a mixture of question types.


Referencing Style

Submission
Online

Learning Outcomes Assessed
  • Formulate solutions to ethical problems in organisations using effective ethics programs


Graduate Attributes
  • Ethical practice

Academic Integrity Statement

As a CQUniversity student you are expected to act honestly in all aspects of your academic work.

Any assessable work undertaken or submitted for review or assessment must be your own work. Assessable work is any type of work you do to meet the assessment requirements in the unit, including draft work submitted for review and feedback and final work to be assessed.

When you use the ideas, words or data of others in your assessment, you must thoroughly and clearly acknowledge the source of this information by using the correct referencing style for your unit. Using others’ work without proper acknowledgement may be considered a form of intellectual dishonesty.

Participating honestly, respectfully, responsibly, and fairly in your university study ensures the CQUniversity qualification you earn will be valued as a true indication of your individual academic achievement and will continue to receive the respect and recognition it deserves.

As a student, you are responsible for reading and following CQUniversity’s policies, including the Student Academic Integrity Policy and Procedure. This policy sets out CQUniversity’s expectations of you to act with integrity, examples of academic integrity breaches to avoid, the processes used to address alleged breaches of academic integrity, and potential penalties.

What is a breach of academic integrity?

A breach of academic integrity includes but is not limited to plagiarism, self-plagiarism, collusion, cheating, contract cheating, and academic misconduct. The Student Academic Integrity Policy and Procedure defines what these terms mean and gives examples.

Why is academic integrity important?

A breach of academic integrity may result in one or more penalties, including suspension or even expulsion from the University. It can also have negative implications for student visas and future enrolment at CQUniversity or elsewhere. Students who engage in contract cheating also risk being blackmailed by contract cheating services.

Where can I get assistance?

For academic advice and guidance, the Academic Learning Centre (ALC) can support you in becoming confident in completing assessments with integrity and of high standard.

What can you do to act with integrity?