ACCTFIN 7001 - Ethical Principles in Finance & Accounting
North Terrace Campus - Semester 2 - 2020
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General Course Information
Course Details
Course Code ACCTFIN 7001 Course Ethical Principles in Finance & Accounting Coordinating Unit Adelaide Business School Term Semester 2 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 Bryan Howieson
Course Co-Ordinator:
Bryan Howieson
Email: bryan.howieson@adelaide.edu.au
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) Deep discipline knowledge
- informed and infused by cutting edge research, scaffolded throughout their program of studies
- acquired from personal interaction with research active educators, from year 1
- accredited or validated against national or international standards (for relevant programs)
1 & 2 Critical thinking and problem solving
- steeped in research methods and rigor
- based on empirical evidence and the scientific approach to knowledge development
- demonstrated through appropriate and relevant assessment
2, 3, & 4 Teamwork and communication skills
- developed from, with, and via the SGDE
- honed through assessment and practice throughout the program of studies
- encouraged and valued in all aspects of learning
3 & 4 Career and leadership readiness
- technology savvy
- professional and, where relevant, fully accredited
- forward thinking and well informed
- tested and validated by work based experiences
3 & 4 Intercultural and ethical competency
- adept at operating in other cultures
- comfortable with different nationalities and social contexts
- able to determine and contribute to desirable social outcomes
- demonstrated by study abroad or with an understanding of indigenous knowledges
1, 2, 3, & 4 Self-awareness and emotional intelligence
- a capacity for self-reflection and a willingness to engage in self-appraisal
- open to objective and constructive feedback from supervisors and peers
- able to negotiate difficult social situations, defuse conflict and engage positively in purposeful debate
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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 information will be made available as soon as possible.
Workload
The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
This information will be made available as soon as possible.Learning Activities Summary
For the Full Topic Schedule please visit the MyUni site for this course.
PART I – UNDERLYING CONCEPTS AND SKILLS
Week 1
Topic 1: Trust
Week 2
Tutorials Start
Topic 2: Nature of Ethics and Practical Ethical Skills
Week 3
Topic 3: Nature of Professions and Professionalism
Week 4
Topic 4: Principles, Rules and Codes of Ethics
PART II – TOPICAL ETHICAL ISSUES
Week 5
Topic 5: Integrity of Capital Markets
Week 6
No Tutorials for this Week ONLY
On-Line Test
Test Coverage: Topics 1 – 4 inclusive.
Week 7
Topic 6: Professional Competence
Week 8
Topic 7: Professionals and Clients
Mid-Semester Break
Week 9
Topic 8: Professionals and Employers
Week 10
Topic 9: Whistleblowing
Wednesday 14/10/20 – Team Communications Assignment Due
Week 11
Topic 10: Gender Issues in the Finance and Accounting Professions
Week 12
Topic 11: Review Session
End of Semester Examination
Specific Course Requirements
Conditions attaching to assessment:
Please note the following important conditions associated with your assessment in this course:
• To gain a pass for this course, a mark of at least 50% must be obtained on the examination as well as a total of at least 50% overall. Students not achieving the minimum exam mark will be awarded no more than 49: and
• A student who fails any of the assessment items will NOT be permitted to resubmit that item for remarking. -
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 Timing Due Weighting Learning Outcome Class Test Individual 90 minutes Thursday Week 6, 3.00 p.m. start, Horace Lamb LT 1022. 20% 1, 2 Group Oral Communication Video Assignment Collaborative 10 minutes video presentation Wednesday Week 10, 2.00 p.m. 30% 1, 2, 3, & 4 Final Exam Individual 3 hours and 10 minutes Exam Period 50% 1, 2, 3, & 4 Assessment Related Requirements
Please note the following important conditions associated with your assessment in this course:
• To gain a pass for this course, a mark of at least 50% must be obtained on the examination as well as a total of at least 50% overall. Students not achieving the minimum exam mark will be awarded no more than 49; and
• A student who fails any of the assessment items will NOT be permitted to resubmit that item for remarking.Assessment Detail
A summary of each of the assessment tasks is presented below. More detailed information will be provided in due course via separate handouts on MyUni.
Mid-Semester Examination:
A one and a half hour examination will be held during Week 6. Please note that the test will be held on-line and will be open book. It will consist of various short-answer questions and cases. The examination is likely to cover Topics 1 to 4.
Group Oral Communication Video Assignment:
This assessment task will consist of a team oral communication task which will be a video presentation. A video file and a written component will be submitted as part of this assessment task. More details will be provided separately.
Final Examination:
A three hour plus ten minute reading time examination. The examination will be on-line and open book and consist of various short-answer questions and cases. The examination is likely to cover the entire course.Submission
Information regarding the submission of group assignment will be provided in due course via a handout on MyUni.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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