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.
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 2 - 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

Additional Textbook Information

This book is available to read online through the Library website. If you would like your own copy, you can purchase either paper or eBook copies at the CQUni Bookshop here: http://bookshop.cqu.edu.au (search on the Unit code).

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: 11 Jul 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: 18 Jul 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: 25 Jul 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: 01 Aug 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: 08 Aug 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.

Vacation Week Begin Date: 15 Aug 2022

Module/Topic

Chapter

Events and Submissions/Topic

Week 6 Begin Date: 22 Aug 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: 29 Aug 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: 05 Sep 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 (5 Sept 2022) 11:55 pm AEST
Week 9 Begin Date: 12 Sep 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: 19 Sep 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: 26 Sep 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: 03 Oct 2022

Module/Topic

Revision

Chapter


Events and Submissions/Topic


Review/Exam Week Begin Date: 10 Oct 2022

Module/Topic

Chapter

Events and Submissions/Topic

Exam Week Begin Date: 17 Oct 2022

Module/Topic

Chapter

Events and Submissions/Topic


Assessment Tasks

1 Group Discussion

Assessment Title
Group Presentation

Task Description

This assessment item is a group presentation exercise. Each group will provide an overview of how the corporate governance principles of control, accountability and transparency can be applied to the case study provided for Assessment Item 2.

Groups will be created during the first four weeks of term. Each group will present using a standard PowerPoint template supplied on Moodle. Presentations will be during scheduled workshops in Weeks 5 and 6. The conditions of the presentation are:
1. No more than 10 slides in total
2. No more than six minutes of presentation, with four minutes allowed for questions and feedback
3. The presentation will be recorded
4. The group will submit a single deck of PowerPoint slides for assessment (the same deck used in the presentation)
5. Individual marks will be awarded per student following the presentation, but only team members who participate in the presentation will receive marks.



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.

Assessment


This assessment item is worth 10% overall. This will consist of:
• 6% for the quality of the scholarship, and
• 4% will be for the quality of your participation and the presentation overall.


Assessment Due Date

Presentations will be held during workshops in Weeks 5 and 6.


Return Date to Students

Results will be posted in Moodle within two weeks of the presentation.


Weighting
10%

Assessment Criteria

This assessment item is worth 10% overall. This will consist of:
• 6% for the quality of the scholarship, and
• 4% will be for the quality of your participation and the presentation overall.


Referencing Style

Submission
Online Group

Submission Instructions
One file upload per group.

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 (5 Sept 2022) 11:55 pm AEST


Return Date to Students

Week 10 Monday (19 Sept 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.

This assessment will be an invigilated online test.

What you will require for your invigilated online test

You must have the following resources to be able to take part in your invigilated online test:

1. One only PC, Mac or laptop/MacBook and access to Moodle and Zoom

2. Your CQUniversity student ID card with your photo on the card

3. Access to adequate and reliable internet (10 mb/s download and 4 mb/s upload should be adequate)

4. A working webcam on your PC, Mac, or laptop/MacBook

5. A working microphone on your PC, Mac, or laptop/MacBook.

If you do not have all the above items, you will not be allowed to take part in the invigilated online test. You may be able to apply for an extension on the assessment, using the online extension request form in Moodle, and if granted you will be invited to sit the deferred online test. However, the same conditions will apply for the deferred online test.

You should also look for a quiet and distraction-free environment to give yourself the best opportunity at being successful in your invigilated online test. If you cannot find such an environment at home or at your workplace, then you can make use of CQUniversity campus locations (such as a library), or a public library. Start planning for your “quiet place” for your invigilated online test.

An invigilated online test is a restricted open book assessment. That means that as well as the required resources listed above, you can have your textbook on hand and any other printed materials. If you have a digital textbook, you can use your one PC, Mac, or laptop/MacBook to access it. You can also use your one PC, Mac, or laptop/MacBook to search the University library databases or to use Google.

However, because this is a restricted open book assessment, you cannot use the following in your invigilated online test:

  1. any other person’s assistance (which also means that phone calls, messaging or email is also banned)

  2. a phone, tablet, or any other digital device except for the one PC, Mac or laptop/MacBook listed as an essential resource.


Assessment Due Date

The invigilated 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

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?