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 13-02-24

Accreditation bodies no longer require invigilated exams, so we're replacing the invigilated exam with an online test. Additionally, following feedback from students like you, we've decided not to have invigilated exams at all. Instead, we'll be offering online tests for your convenience.

This online test will be held during the Exam Week.

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

Completion of 48 credit points in the first year of equivalent full-time study.

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 - 2024

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

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

Peer-based assessment is not perceived as fair.

Recommendation

The first assessment will be changed to a group presentation.

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. Analyse ethical decision-making issues in the context of a case study 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.

ACCT19083 supports external accreditation requirements for business acumen, critical thinking and communication competencies.

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 - Online Quiz(zes) - 20%
2 - Group Discussion - 10%
3 - Written Assessment - 30%
4 - Examination - 40%

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
Textbooks and Resources

Textbooks

Supplementary

Accountants' truth : knowledge and ethics in the financial world

1st Edition (2011)
Authors: Matthew Gill (Matthew James)
Oxford University Press
ISBN: 9780199603107
Binding: Paperback
Supplementary

Australian corporate governance : a review and analysis of key issues

(2009)
Authors: Psaros, James
Pearson Education Australia
Frenchs Forest, NSW Frenchs Forest, NSW
ISBN: 1-4860-1909-9
Binding: eBook
Supplementary

Corporate governance and accountability

2nd Edition (2007)
Authors: J. Solomon
Wiley
Chichester Chichester , England
ISBN: 0470034513
Binding: Paperback
Supplementary

Ethics, governance & accountability : a professional perspective

(2005)
Authors: Steven Dellaportas; Kathy Gibson; Ratnam Alagiah; Marion Hutchinson; Philomena Leung; David Van Homrigh
John Wiley & Sons
Milton, Qld Milton, Qld
ISBN: 0470804998
Binding: Hardcover
Supplementary

Moral issues in business

3rd Edition (2016)
Authors: William Shaw, Vincent Barry, Theodora Issa, William H. Shaw, and Donata Muntean
Cengage Learning
South Melbourne, Victoria South Melbourne, Victoria
ISBN: 9780170278409 (e-book)
Binding: eBook
Supplementary

Moral Issues in Business

4th Asia-Pacific Edition (2020)
Authors: William H. Shaw, Vincent Barry, Donata Muntean, Theodora Issa, Marcus Rodrigs
Cengage Learning
ISBN: 9780170441025
Binding: Paperback

Additional Textbook Information

In most of these books only a few chapters are recommended for reading. 

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
  • Microsoft Office (including Word and Powerpoint)
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
Janitha Abeygunasekera Unit Coordinator
a.abeygunasekera@cqu.edu.au
Schedule
Week 1 Begin Date: 04 Mar 2024

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: 11 Mar 2024

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: 18 Mar 2024

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: 25 Mar 2024

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: 01 Apr 2024

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: 08 Apr 2024

Module/Topic

Chapter

Events and Submissions/Topic

Week 6 Begin Date: 15 Apr 2024

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.


Group Presentation (10%) Due: Week 6 Friday (19 Apr 2024) 11:55 pm AEST
Week 7 Begin Date: 22 Apr 2024

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: 29 Apr 2024

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?

Week 9 Begin Date: 06 May 2024

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? 


Individual Written Assessment (30%) Due: Week 9 Friday (10 May 2024) 11:55 pm AEST
Week 10 Begin Date: 13 May 2024

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: 20 May 2024

Module/Topic

Ethical decision-making

Chapter

Chapter 12 plus material in you e-reading list.

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: 27 May 2024

Module/Topic

Revision

Chapter

Events and Submissions/Topic

Assessment 1 - All Quizzes due on Friday Week 12 by 11.55pm AEST)


Online Quizzes (20%) Due: Week 12 Friday (31 May 2024) 11:55 pm AEST
Review/Exam Week Begin Date: 03 Jun 2024

Module/Topic

Chapter

Events and Submissions/Topic

Exam Week Begin Date: 10 Jun 2024

Module/Topic

Chapter

Events and Submissions/Topic

Assessment Tasks

1 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 11:55pm on Week 12. 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

Week 12 Friday (31 May 2024) 11:55 pm AEST


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

2 Group Discussion

Assessment Title
Group Presentation (10%)

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 3.

Groups will be created during the first four weeks of the term. Each group will present using a standard PowerPoint template supplied on Moodle. Presentation slides (PowerPoint) will have to be uploaded in week 5 and the recorded presentations will have to be uploaded in week 6. The presentations will be shared and a classroom discussion will be held in week 7.

The conditions of the presentation are:
1. No more than 10 slides in total
2. No more than 10 minutes to be used for the presentation
3. The group will submit a single deck of PowerPoint slides for assessment in week 5 and a recorded presentation in week 6
4. Individual marks will be awarded per student based on the presentation and only the team members who participated 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

Week 6 Friday (19 Apr 2024) 11:55 pm AEST

Submit the deliverables using the links provided in Moodle


Return Date to Students

Week 8 Friday (3 May 2024)

Results will be posted in Moodle


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
Only one file upload per group.

Learning Outcomes Assessed
  • Analyse ethical decision-making issues in the context of a case study 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.

3 Written Assessment

Assessment Title
Individual Written Assessment (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.

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.

 

The use of artificial intelligence systems, such as Chat GPT, will be considered a form of contract cheating and if detected, will result in academic misconduct charges being raised. 

You are required to answer the 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

Some information will be provided in Moodle on how to construct and write an effective business report.


Assessment Due Date

Week 9 Friday (10 May 2024) 11:55 pm AEST


Return Date to Students

Week 11 Friday (24 May 2024)


Weighting
30%

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 the APA 7 style of referencing.


Referencing Style

Submission
Online

Learning Outcomes Assessed
  • Apply the fundamental principles of business ethics and corporate governance in a range of contexts
  • Analyse ethical decision-making issues in the context of a case study 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.

Examination

Outline
Complete an invigilated examination

Date
During the examination period at a CQUniversity examination centre

Weighting
40%

Length
120 minutes

Exam Conditions
Open Book

Materials
Dictionary - non-electronic, concise, direct translation only (dictionary must not contain any notes or comments).
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?