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ACCTFIN 7001 - Ethical Principles in Finance & Accounting

North Terrace Campus - Semester 2 - 2020

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.

  • 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 .

  • 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.
    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
    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 最新糖心Vlog's policy on Assessment for Coursework Programs is based on the following four principles:

    1. Assessment must encourage and reinforce learning.
    2. Assessment must enable robust and fair judgements about student performance.
    3. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
    4. 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 .

  • 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
  • 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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