ACCTFIN 7001 - Ethical Principles in Finance & Accounting

North Terrace Campus - Semester 2 - 2018

The purpose of this course is to focus on the context of the theoretical and empirical underpinning of professional ethics in finance and accounting. The course seeks to link theory and research to the practical application of ethical choices facing the finance and accounting professions. The conduct of stakeholders responsible for preparing and using financial information including moral dimensions and ethical aspects are interpreted through the application of various accounting and finance theories. This reinforces the role of finance and accounting professionals in a dynamic business environment and their significance to society in general. In accordance with various principle-based Association and Regulatory Codes of Ethics and Standards of Professional Conduct, a number of contemporary business issues are examined to illustrate these concepts.

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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	N
Prerequisites	ACCTING 7019 & CORPFIN 7005
Assessment	Exam/assignments/tests/tutorial work as prescribed at the first lecture

Course Staff

Course Coordinator: Peter Lennox

Course Timetable

The full timetable of all activities for this course can be accessed from .

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.

最新糖心Vlog Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

最新糖心Vlog 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	3 & 4

Learning Resources

Required Resources

CFA Standards of Practice Handbook, 11th edition (2014)
Learning & Teaching Activities

Learning & Teaching Modes

This course will be taught in a standard lecture and tutorial format.

Workload

The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

Required attendance at lectures: 2 hours per week for 12 weeks
Required attendance at tutorials: 1 hour per week for 11 weeks
Self-directed study and inquiry : 7 hours per week for 12 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. CFA Institute & Ethics and CFA Standard I - Professionalism
Topic 3. CFA Standard II - Integrity of Capital Markets
Topic 4. CFA Standard III - Duties to Clients
Topic 5. CFA Standard IV Duties to Employers
Topic 6. CFA Standard V - Investment Analysis, Recommendations & Actions
Topic 7. Applied Business Presentation and Communication Skills
Topic 8. CFA Standard VI - Conflicts of Interest
Topic 9. Accounting and Ethical Standards I
Topic 10. Accounting and Ethical Standards I

The 最新糖心Vlog'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	COLLABORATIVE/INDIVIDUAL	WEIGHTING	WORD COUNT/TIME	DUE DATE	LEARNING OUTCOME
Class Test	Individual	15%	90 minutes	Week 7	1 & 2
Group Presentation and Peer Review	Collaborative	25%	20 minutes per group	Weeks 9 to 11	1, 2, 3 & 4
Personal Reflection	Individual	5%	500 words	Weeks 9 & 10	1, 2, 3 & 4
Final Exam	Individual	55%	3 hours and 10 minutes	Week 14	1, 2, 3 & 4

Assessment Detail

Class Test: Combination of multiple-choice and true-false questions provided to students. Students will be required to identify, classify and apply ethical issues to contemporary business practices. Questions will be provided in the form of statements, scenarios and/or case studies of a nature similar to that included with the course topic materials.
Assessment will be based on the correctness of the response marked against an answer guide.

Group Presentation and Peer Review: 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 a class presentation/role play. In preparation for the class presentation/role play, student will be expected to undertake research and discussion with group members enabling them to articulate and communicate a broad range of knowledge and skills relevant to the course. All student groups will be required to provide the class with a summary of their presentation in the form of handouts and provide informed, constructive responses to end-of-presentation questions from other groups.
A Peer Review will also be prepared and submitted by groups evaluating a student group presentation in their tutorial class based on a range of specified criteria including; content, use of visual aids, body language, teamwork and ability to respond to questions.
Assessment will be based on a range of specified criteria including for the Group Presentation; the handout, content, use of visual aids, delivery techniques and end of presentation responses and for the Group Peer Review; the presented analysis undertaken and end of presentation questions and constructive comments.

Personal Reflection: Individually submitted reflection on the students assessment of the Group Presentation process for their group and their input for the materials prepared and submitted by the group.
Assessment will be based on the level of critical analysis undertaken by the student in their submission.

Final Exam: Combination of multiple choice and short-answer questions provided to students. Students will be required to identify, classify, explain and apply ethical issues to contemporary business practices. Questions will be provided in the form of statements, scenarios and/or case studies of a nature similar to that included with the course materials.
Assessment of the final exam will take into account; the correctness of the student response to the question or task set and the clarity of detailing the process by which the student arrived at their answer including engagement with the course materials.

Submission

N/A

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 .

Student Feedback

The 最新糖心Vlog 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 最新糖心Vlog 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.
Student Support
Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
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.

The 最新糖心Vlog of Adelaide is committed to regular reviews of the courses and programs it offers to students. The 最新糖心Vlog of Adelaide therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.

Authorised by:	Deputy Vice-Chancellor and Vice-President (Academic)
Maintained by:	Course Outlines Administrator

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