ACCT20080 - Ethics and Governance

General Information

Unit Synopsis

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

Level Postgraduate
Unit Level 9
Credit Points 6
Student Contribution Band SCA Band 4
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).

Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 2 - 2021

Term 2 - 2021 Profile
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Melbourne
Online
Sydney
Term 3 - 2021 Profile
Brisbane
Melbourne
Online
Sydney
Term 1 - 2022 Profile
Brisbane
Melbourne
Online
Sydney
Term 2 - 2022 Profile
Brisbane
Melbourne
Online
Sydney
Term 3 - 2022 Profile
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).

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.

Assessment Tasks

This information will not be available until 8 weeks before term.
To see assessment details from an earlier availability, please search via a previous term.

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

Past Exams

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Previous Feedback

Term 1 - 2020 : The overall satisfaction for students in the last offering of this course was 4.4 (on a 5 point Likert scale), based on a 43.01% response rate.

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.

Source: Unit evaluations
Feedback
Case studies for workshops should be more "real world".
Recommendation
Improved case studies will be added from term to term.
Action Taken
Case studies now include fictional scenarios that reflect current issues, such as responding to evidence of wage theft, or workplace harassment.
Source: Unit evaluations
Feedback
More structure in the final capstone assessment would be appreciated.
Recommendation
Further details on the capstone assessment requirements will be placed on Moodle.
Action Taken
Nil.
Unit learning Outcomes
This information will not be available until 8 weeks before term.
To see Learning Outcomes from an earlier availability, please search via a previous term.