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
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 2 - 2024
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).
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
Assessment Overview
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.
All University policies are available on the CQUniversity Policy site.
You may wish to view these policies:
- Grades and Results Policy
- Assessment Policy and Procedure (Higher Education Coursework)
- Review of Grade Procedure
- Student Academic Integrity Policy and Procedure
- Monitoring Academic Progress (MAP) Policy and Procedure - Domestic Students
- Monitoring Academic Progress (MAP) Policy and Procedure - International Students
- Student Refund and Credit Balance Policy and Procedure
- Student Feedback - Compliments and Complaints Policy and Procedure
- Information and Communications Technology Acceptable Use Policy and Procedure
This list is not an exhaustive list of all University policies. The full list of University policies are available on the CQUniversity Policy site.
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
More feedback requested on assessments
Provide more feedback to students for assessments
Feedback from Student Evaluations
More support and guidance required for main assessments.
Provide more support and guidance for assessments.
- 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
- Formulate solutions to ethical problems in organisations using effective ethics programs
- 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.
ACCT19083 supports external accreditation requirements for business acumen, critical thinking and communication competencies.
Alignment of Assessment Tasks to Learning Outcomes
| Assessment Tasks | Learning Outcomes | |||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | |
| 1 - Online Quiz(zes) - 10% | ||||||
| 2 - Group Work - 40% | ||||||
| 3 - Report - 30% | ||||||
| 4 - Oral Examination - 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 | ||||||
Textbooks
Accountants' truth : knowledge and ethics in the financial world
1st Edition (2011)
Authors: Matthew Gill (Matthew James)
Oxford University Press
ISBN: 9780199603107
Binding: Paperback
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
Corporate governance and accountability
2nd Edition (2007)
Authors: J. Solomon
Wiley
Chichester Chichester , England
ISBN: 0470034513
Binding: Paperback
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
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
IT Resources
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
- Microsoft Office (including Word and Powerpoint)
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.
a.abeygunasekera@cqu.edu.au
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.
Module/Topic
The study of ethics and its theories
Chapter
Chapter 2
Events and Submissions/Topic
In this module you will begin to explore 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!
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.
Assessment 1 - Quiz 1 opens this week - All Quizzes due on Friday Week 12 by 11.55pm (AEST)
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.
Module/Topic
The ethics of consumption
Chapter
Chapter 6
Events and Submissions/Topic
In this module 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.
Assessment 1 - Quiz 2 opens this week - All Quizzes due on Friday Week 12 by 11.55pm (AEST)
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Ethics and international business
Chapter
Chapter 7
Events and Submissions/Topic
In this module 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.
Assessment 3 (PART 1) -Upload a 75-100 words introduction on the case you have selected for the assessment 3 - Close at 23:55 (11:55 PM) AEST Monday of Week 6
Module/Topic
Business ethics and the environment
Chapter
Chapter 8
Events and Submissions/Topic
In this module 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?
Assessment 1 - Quiz 3 opens this week - All Quizzes due on Friday Week 12 by 11.55pm (AEST)
Module/Topic
The ethics of the organisation
Chapter
Chapter 9
Events and Submissions/Topic
In this module you will begin to look at the employment relationships, 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?
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?
Assessment 1 - Quiz 4 opens this week - All Quizzes due on Friday Week 12 by 11.55pm (AEST)
Assessment 2 -Submission of the video recorded presentation and Report - Close at 23:55 (11:55 PM) AEST Friday of Week 9
Assessment 2 Due: Week 9 Friday (13 Sept 2024) 11:55 pm AEST
Module/Topic
Ethics, leadership and culture
Chapter
Chapter 11
Events and Submissions/Topic
In this module you will explore 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.
Module/Topic
Ethical decision-making
Chapter
Chapter 4 of Dellaportas et al. (2005)
Chapter 12
Events and Submissions/Topic
In this module you get 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.
Assessment 1 - Quiz 5 opens this week - All Quizzes due on Friday Week 12 by 11.55pm (AEST)
Assessment 3 (PART 2) -Submission of the Report - Close at 23:55 (11:55 PM) AEST Friday of Week 11
Assessment 3 Due: Week 11 Friday (27 Sept 2024) 11:55 pm AEST
Module/Topic
Revision
Chapter
Events and Submissions/Topic
Assessment 1 - All Quizzes due on Friday Week 12 by 11.55pm (AEST)
Assessment 1 Due: Week 12 Friday (4 Oct 2024) 11:55 pm AEST
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
1 Online Quiz(zes)
In weeks 3, 5, 7, 9, 11 there will be five short review quizzes. These quizzes will come online at the start of each of these weeks and remain open until 11:55pm on Week 12. They will not be re-opened after Week 12.
Each Review Quiz will equate to 2% of total assessment.
5
Other
Week 12 Friday (4 Oct 2024) 11:55 pm AEST
Results are made available as soon as the test is submitted.
There may be a mixture of question types and the marks will vary.
- 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
- Formulate solutions to ethical problems in organisations using effective ethics programs
2 Group Work
This assessment item is a group exercise. You are required to submit a report and a video recorded presentation.
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 the term.
Each group will present using a standard PowerPoint template supplied on Moodle. The report and and the recorded video presentation will have to be submitted in week 9.
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 one report and one recorded video presentation
4. Only the team members who participated in the presentation will receive marks.
The report guideline is provided in Moodle.
The organisation of groups
Groups will be self-selecting and will consist of (no more than) five 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 have an online link provided in Moodle connecting all online students, to discuss and find a group.
Week 9 Friday (13 Sept 2024) 11:55 pm AEST
Submit the deliverables using the links provided in Moodle.
Week 11 Friday (27 Sept 2024)
The video recorded presentation is worth 10% and the Report is worth 30%.
The video recorded presentation will be assessed as follows:
• 7% for the quality of the scholarship, and
• 3% will be for the quality of your participation and the presentation overall.
The report will be assessed as follows:
• 4% for the Introduction
• 3% for the Organisation/structure
• 14% for the Content knowledge
• 4% for the Quality of writing & presentation
• 5% for the Conclusion, summary, recommendations
The marking rubrics are shared in Moodle under Assessment 2.
- 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
- Formulate solutions to ethical problems in organisations using effective ethics programs
- 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 Report
This is an individual assessment.
You will select a case related to a corporate governance breach incident. You will research on it and write a report about what the organisation could have done better to avoid this issue and the underlying reasons for your view.
The report guideline is provided in Moodle.
You will need to submit your work in two stages:
In week 6 - Upload a 75-100 words introduction on the case you have selected for the assessment 3 - Close at 23:55 (11:55 PM) AEST Monday of Week 6
In week 11 - Submission of the Final Report - Close at 23:55 (11:55 PM) AEST Friday of Week 11
Further details on this assessment item will be provided in Moodle during term.
Week 11 Friday (27 Sept 2024) 11:55 pm AEST
Submit the deliverables using the links provided in Moodle.
Review/Exam Week Friday (11 Oct 2024)
The 75-100 words introduction submitted will be worth 5%.
The final report submitted will be worth 25%
The report will be assessed as follows:
• 4% for the Introduction
• 3% for the Organisation/structure
• 10% for the Content knowledge
• 4% for the Quality of writing & presentation
• 4% for the Conclusion and summary
The marking rubric is shared in Moodle under Assessment 3.
- 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
- Formulate solutions to ethical problems in organisations using effective ethics programs
- 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.
4 Oral Examination
This is a Question and Answer session on the following:
1. The Assessments 2 completed by your group
2. the Assessment 3 that you completed individually, and
3. The content covered in the unit during the term (only from selected weeks; selected by the UC/lecturer).
Further details will be provided in Moodle and during classes.
The sessions will be scheduled in Week 12 and during the exam period.
No Assessment Criteria
- 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
- Formulate solutions to ethical problems in organisations using effective ethics programs
- 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.
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?
