CQUniversity Unit Profile
ACCT20080 Ethics and Governance
Ethics and Governance
All details in this unit profile for ACCT20080 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

Ethics and governance is a core component of the knowledge and skill base of today’s professional accountants. It promotes awareness of the ethical responsibilities of professional accountants, thereby enabling them to identify and resolve ethical issues or conflicts throughout their career. In this unit, you will study the role of accountants as members of a profession, and their interaction with society, and apply the code of professional ethics and a conceptual framework for ethical behaviour. You will be able to apply corporate governance principles and evaluate compliance. You will also be able to evaluate corporate social responsibility reporting for compliance with international guidelines. This unit is a capstone unit for the Master of Professional Accounting, integrating prior studies and preparing students for their future role as accountants in the community.

Details

Career Level: Postgraduate
Unit Level: Level 9
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

Pre-requisites ACCT20075 Auditing and Ethics LAWS20059 Corporations and Business Structures

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 - 2023

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 Postgraduate 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. Written Assessment
Weighting: 30%
3. Project (applied)
Weighting: 50%

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.

Unit Learning Outcomes
On successful completion of this unit, you will be able to:
  1. Identify the characteristics of a profession, and compare the responsibility of an accounting professional to work in the public interest with the responsibilities of other careers
  2. Assess an accountant’s behaviour for compliance with the Code of Ethics for Professional Accountants
  3. Resolve ethical dilemmas using a conceptual framework for ethical behaviour
  4. Evaluate a published company annual report for compliance with corporate governance guidelines
  5. Evaluate a published corporate social responsibility report for compliance with international guidelines.

This unit is aligned with the core CPA Program professional level segment - Ethics & Governance, and provides preparation for students undertaking the professional examination.

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
1 - Online Quiz(zes) - 20%
2 - Written Assessment - 30%
3 - Project (applied) - 50%

Alignment of Graduate Attributes to Learning Outcomes

Graduate Attributes Learning Outcomes
1 2 3 4 5
1 - Knowledge
2 - Communication
3 - Cognitive, technical and creative skills
4 - Research
5 - Self-management
6 - Ethical and Professional Responsibility
7 - Leadership
8 - 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
1 - Online Quiz(zes) - 20%
2 - Written Assessment - 30%
3 - Project (applied) - 50%
Textbooks and Resources

Textbooks

There are no required textbooks.

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
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
Asit Bhattacharyya Unit Coordinator
a.bhatta@cqu.edu.au
Schedule
Week 1 Begin Date: 06 Mar 2023

Module/Topic

The history and philosophies of ethics

Chapter

See Moodle for your reading material
in all modules

Events and Submissions/Topic

Week 2 Begin Date: 13 Mar 2023

Module/Topic

Individual ethics.

Chapter

Events and Submissions/Topic

Week 3 Begin Date: 20 Mar 2023

Module/Topic

Ethical decision-making

Chapter

Events and Submissions/Topic

Week 4 Begin Date: 27 Mar 2023

Module/Topic

Professional ethics for
accountants—APES 110

Chapter

Events and Submissions/Topic

Week 5 Begin Date: 03 Apr 2023

Module/Topic

APES 110 applied

Chapter

Events and Submissions/Topic

Vacation Week Begin Date: 10 Apr 2023

Module/Topic

Chapter

Events and Submissions/Topic

Week 6 Begin Date: 17 Apr 2023

Module/Topic

Ethical leadership, followership and
organisational culture

Chapter

Events and Submissions/Topic

Week 7 Begin Date: 24 Apr 2023

Module/Topic

Accountability—The corporation and
its stakeholders

Chapter

Events and Submissions/Topic

Week 8 Begin Date: 01 May 2023

Module/Topic

Transparency I—How the corporation
communicates with stakeholders


Chapter

Events and Submissions/Topic

Individual assessment: Report Due: Week 8 Monday (1 May 2023) 11:55 pm AEST
Week 9 Begin Date: 08 May 2023

Module/Topic

Transparency II—The corporation and
voluntary disclosures

Chapter

Events and Submissions/Topic

Week 10 Begin Date: 15 May 2023

Module/Topic

Control—How the corporation
entrenches ethics in its operations

Chapter

Events and Submissions/Topic

Week 11 Begin Date: 22 May 2023

Module/Topic

Review and capstone work

Chapter

See Moodle for special instructions

Events and Submissions/Topic

Week 12 Begin Date: 29 May 2023

Module/Topic

Review and capstone work

Chapter

See Moodle for special instructions

Events and Submissions/Topic

Two Online Quizzes Due: Week 12 Friday (2 June 2023) 11:45 pm AEST
Individual assessment: Capstone project Due: Week 12 Friday (2 June 2023) 11:55 pm AEST
Review/Exam Week Begin Date: 05 Jun 2023

Module/Topic

Chapter

Events and Submissions/Topic

Exam Week Begin Date: 12 Jun 2023

Module/Topic

Chapter

Events and Submissions/Topic

Assessment Tasks

1 Online Quiz(zes)

Assessment Title
Two Online Quizzes

Task Description

Two online quizzes will appear in Moodle during Week 6. Each quiz will be worth 10%.

  1. Online Quiz 1 will cover modules 1–5.
  2. Online Quiz 2 will cover module 6–10.

You may attempt these quizzes at any time from when they appear in Week 6 until Friday of Week 12. You may only attempt a quiz once. Once you begin a quiz, you will have 20 minutes to complete it.


Number of Quizzes


Frequency of Quizzes

Other


Assessment Due Date

Week 12 Friday (2 June 2023) 11:45 pm AEST

Both online quizzes will shut down at the due time, and will not be made available again.


Return Date to Students

Quiz results are available immediately following the submission of the quiz.


Weighting
20%

Assessment Criteria

Assessment is based entirely upon your understanding of the unit content. Each quiz will have four options, only one will be the correct answer. Make sure that you have reviewed the relevant material before beginning the quiz. You only have 20 minutes to complete each quiz.


Referencing Style

Submission
Online

Learning Outcomes Assessed
  • Identify the characteristics of a profession, and compare the responsibility of an accounting professional to work in the public interest with the responsibilities of other careers
  • Assess an accountant’s behaviour for compliance with the Code of Ethics for Professional Accountants
  • Resolve ethical dilemmas using a conceptual framework for ethical behaviour
  • Evaluate a published company annual report for compliance with corporate governance guidelines


Graduate Attributes
  • Knowledge
  • Cognitive, technical and creative skills
  • Ethical and Professional Responsibility

2 Written Assessment

Assessment Title
Individual assessment: Report

Task Description

This assessment involves a report based on a combination of theory, research and practical application. It will cover content provided in modules 1–5 and will involve practical decision-making based on an ethical decision-making model.

The topic for this assessment item will be placed on Moodle in Week 1.

Your report will be provided in the following format:

  1. Title page
  2. Executive Summary
  3. Introduction
  4. Report (2,500 words)
  5. Conclusion
  6. Reference List (APA style).



Assessment Due Date

Week 8 Monday (1 May 2023) 11:55 pm AEST

Submit using the secure link in Moodle.


Return Date to Students

Feedback via moodle


Weighting
30%

Assessment Criteria

You will be assessed on:

  1. Quality of your report (80%)
  2. Quality of your English expression (10%)
  3. The readability (presentation) of your report (10%).


Referencing Style

Submission
Online

Submission Instructions
Submission is made only through the secure online submission link in Moodle.

Learning Outcomes Assessed
  • Identify the characteristics of a profession, and compare the responsibility of an accounting professional to work in the public interest with the responsibilities of other careers
  • Assess an accountant’s behaviour for compliance with the Code of Ethics for Professional Accountants
  • Resolve ethical dilemmas using a conceptual framework for ethical behaviour


Graduate Attributes
  • Knowledge
  • Communication
  • Cognitive, technical and creative skills
  • Research
  • Self-management
  • Ethical and Professional Responsibility
  • Leadership

3 Project (applied)

Assessment Title
Individual assessment: Capstone project

Task Description

This assessment involves a report based on a combination of theory, research and practical application. It will cover content provided in modules 6–10 and will involve the selection of an ASX Top 100 listed company for the purposes of evaluating its disclosures, its approach to social responsibility and sustainability, and the effectiveness of its ethical leadership.

The topic for this assessment item will be placed on Moodle in Week 6.

Your report will be provided in the following format:

  1. Title page
  2. Executive Summary
  3. Introduction
  4. Report (2,500 words)
  5. Conclusion
  6. Reference List (APA style).


Assessment Due Date

Week 12 Friday (2 June 2023) 11:55 pm AEST


Return Date to Students

Your assignment and your marker's feedback will be returned to you following the official confirmation of grades for this unit.


Weighting
50%

Assessment Criteria

You will be assessed on:

  1. Quality of your report (80%)
  2. Quality of your English expression (10%)
  3. The readability (presentation) of your report (10%).


Referencing Style

Submission
Online

Submission Instructions
Submission is made only through the secure online submission link in Moodle.

Learning Outcomes Assessed
  • Identify the characteristics of a profession, and compare the responsibility of an accounting professional to work in the public interest with the responsibilities of other careers
  • Evaluate a published company annual report for compliance with corporate governance guidelines
  • Evaluate a published corporate social responsibility report for compliance with international guidelines.


Graduate Attributes
  • Knowledge
  • Cognitive, technical and creative skills
  • Ethical and Professional Responsibility
  • Leadership

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?