ACCTFIN 7001 - Ethical Principles in Finance & Accounting
North Terrace Campus - Semester 1 - 2022
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General Course Information
Course Details
Course Code ACCTFIN 7001 Course Ethical Principles in Finance & Accounting Coordinating Unit Accounting Term Semester 1 Level Postgraduate Coursework Location/s North Terrace Campus Units 3 Contact Up to 3 hours per week Available for Study Abroad and Exchange Y Prerequisites ACCTING 7019, CORPFIN 7005 Assumed Knowledge ECON 7200 Assessment Exam/assignments/tests/tutorial work as prescribed at the first lecture Course Staff
Course Coordinator: Dr Paskalis Glabadanidis
Course Timetable
The full timetable of all activities for this course can be accessed from .
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Learning Outcomes
Course Learning Outcomes
1. Analyse, evaluate and critically reflect on various theoretical and practice based principles of morals and ethics.
2. Apply and explain ethical principles to the role of business in society including the reporting of financial information and the competing perspectives of the stakeholder and shareholder.
3. Demonstrate an ability to exercise professional judgement consistent with an organisations ethical values and corporate social responsibility.
4. Identify and discuss the application of professional body ethics and professional conduct standards to business decision-making and it's consequences in an ethical context.University Graduate Attributes
This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:
University Graduate Attribute Course Learning Outcome(s) Attribute 1: Deep discipline knowledge and intellectual breadth
Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.
1 & 2 Attribute 2: Creative and critical thinking, and problem solving
Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.
2, 3, & 4 Attribute 3: Teamwork and communication skills
Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.
3 & 4 Attribute 4: Professionalism and leadership readiness
Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.
3 & 4 Attribute 5: Intercultural and ethical competency
Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.
1, 2, 3, & 4 Attribute 8: Self-awareness and emotional intelligence
Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.
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Learning Resources
Required Resources
There is no specific textbook required for this course.
The following professional codes are required reading for this course and will be examined. These can be accessed using the links available on the MyUni site for this course:
CFA Insitute, Code of Ethics and Standards of Practice
Accounting Professional & Ethical Standards Board.
Recommended Resources
Various on-line and other resources will be recommended to you throughout the course. Relevant information will be provided via MyUni.Online Learning
The MyUni site for this course contains various links to on-line resources and the websites of relevant professional associations and government regulators. -
Learning & Teaching Activities
Learning & Teaching Modes
This course will be taught in a standard lecture and tutorial format.
Lectures for all topics will be posted to Echo360 on a regular basis.
Tutorials are designed to review topic-based Student Review questions and will be conducted on both a face-to-face and online basis (via provided Zoom links).Workload
The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
Review of lecture topics posted to Echo360: 2 hours per week for 12 weeks
Required attendance at face-to-face / online tutorials: 1 hour per week for 11 weeks
Learning Activities Summary
Interactive lectures comprising a historical and contemporary analysis of issues relating to each of the specified topics include; underlying theory and practical application of theoretical constructs, case study analysis, empirical research and evidence.
Topic 1. Introduction to Ethics
Topic 2. Professional service body Codes of Ethics and Standards of Professional Conduct
Topic 3. CFA Standard I - Professionalism
Topic 4. CFA Standard II - Integrity of Capital Markets
Topic 5. CFA Standard III - Duties to Clients
Topic 6. CFA Standard IV - Duties to Employers
Topic 7. Case studies on Business Ethics
Topic 8. CFA Standard V - Investment Analysis, Recommendations & Actions
Topic 9. CFA Standard VI - Conflicts of Interest
Topic 10. Accounting and Ethical Standards
Topic 11. Other Business Professional and Ethical Standards -
Assessment
The University's policy on Assessment for Coursework Programs is based on the following four principles:
- Assessment must encourage and reinforce learning.
- Assessment must enable robust and fair judgements about student performance.
- Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
- Assessment must maintain academic standards.
Assessment Summary
Assessment Task Task Type Weighting Word Count / Time Due Date Learning Outcome Online Class Test #1 Individual 15%
90 minutes
Week 6 1 & 2 Group Assignment Collaborative 20% 2,500 word equivalent Week 9 1, 2, 3 & 4 Online Class Test #2 Individual 15% 90 minutes Week 11 3 & 4 Final Exam Individual 50% 2 hours and 10 minutes Exam Period 1, 2, 3 & 4 Assessment Detail
Online Class Tests:
Combination of multiple-choice, true-false and discussion questions completed individually, with each Class Test covering specified course topics.
Assessment will be based on the correctness of the response marked against a solutions guide and will be provided in the form of a mark.
Further information regarding these assessment tasks will be posted to MyUni during the semester.
Group Assignment:
A journal/newspaper article relevant to the topics covered in the course will be provided to student groups. Group members will be required to respond to various questions in relation to the given journal/newspaper article in the form of presentation-based slides and summary handout. In addition, groups are required to prepare minutes / agendas as to how the group worked together to complete the assignment and also a reflection as to what they would do differently in a subsequent group task to improve their submission.
Assessment will be based on the quality of the submitted response consistent with course objectives and will be provided in the form of a grade equivalent.
Further information regarding this assessment task will be posted to MyUni during the semester.
Final Exam:
Combination of multiple-choice, true-false and discussion questions completed individually, covering all course topics.
Assessment will be based on the correctness of the response marked against a solutions guide and will be provided in the form of a mark.
Further information regarding this assessment task will be posted to MyUni during the semester.
Submission
To be provided.Course Grading
Grades for your performance in this course will be awarded in accordance with the following scheme:
M10 (Coursework Mark Scheme) Grade Mark Description FNS Fail No Submission F 1-49 Fail P 50-64 Pass C 65-74 Credit D 75-84 Distinction HD 85-100 High Distinction CN Continuing NFE No Formal Examination RP Result Pending Further details of the grades/results can be obtained from Examinations.
Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.
Final results for this course will be made available through .
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Student Feedback
The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.
SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.
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Student Support
- Academic Integrity for Students
- Academic Support with Maths
- Academic Support with writing and study skills
- Careers Services
- Library Services for Students
- LinkedIn Learning
- Student Life Counselling Support - Personal counselling for issues affecting study
- Students with a Disability - Alternative academic arrangements
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Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
- Academic Credit Arrangements Policy
- Academic Integrity Policy
- Academic Progress by Coursework Students Policy
- Assessment for Coursework Programs Policy
- Copyright Compliance Policy
- Coursework Academic Programs Policy
- Intellectual Property Policy
- IT Acceptable Use and Security Policy
- Modified Arrangements for Coursework Assessment Policy
- Reasonable Adjustments to Learning, Teaching & Assessment for Students with a Disability Policy
- Student Experience of Learning and Teaching Policy
- Student Grievance Resolution Process
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Fraud Awareness
Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student鈥檚 disciplinary procedures.
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