ACCTFIN 7001 - Ethical Principles in Finance & Accounting
North Terrace Campus - Semester 2 - 2024
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General Course Information
Course Details
Course Code ACCTFIN 7001 Course Ethical Principles in Finance & Accounting Coordinating Unit Finance and Banking 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 and CORPFIN 7005 Assessment Exam/assignments/tests/tutorial work as prescribed at the first lecture Course Staff
Course Coordinator: Dr Daniel Orlovsky
Course Timetable
The full timetable of all activities for this course can be accessed from Course Planner.
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Learning Outcomes
Course Learning Outcomes
At the successful completion of this course, students will be able to:
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 6: Australian Aboriginal and Torres Strait Islander cultural competency
Graduates have an understanding of, and respect for, Australian Aboriginal and Torres Strait Islander values, culture and knowledge.
. Attribute 7: Digital capabilities
Graduates are well prepared for living, learning and working in a digital society.
. 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 once you have enrolled in 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 once you have enrolled in the course.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. You will have access to this once you have enrolled. -
Learning & Teaching Activities
Learning & Teaching Modes
This course will be taught in seminar format.
Seminars for all topics will be posted to Echo360 on a regular basis.Workload
The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
The University expects full-time students (i.e., those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course of private study outside of your regular classes.Learning Activities Summary
Week Topic 1 Introduction to Ethics 2 CFA Standard I - Professionalism 3 CFA Standard II - Integrity of Capital Markets 4 CFA Standard III - Duties to Clients 5 CFA Standard IV - Duties to Employers 6 CFA Standard V - Investment Analysis, Recommendation, and Actions & Test 1 7 CFA Standard IV - Conflict of Interest 8 Accounting Professionalism 9 APES - Fundamental Principles and Conceptual Framework 10 APES - Professional Competence, Duties to Clients & Professionals and Employers 11 Whistleblowing and Discrimination & Test 2 12 Course Overview & Exam Information Specific Course Requirements
Conditions attaching to assessment:
Please note the following important conditions associated with your assessment in this course:
• 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 Weighting Due Date Learning Outcome Test 1 20%
Week 6 1 & 2 Test 2 20% Week 11 3 & 4 Final Exam 60% TBA 1, 2, 3 & 4 Assessment Related Requirements
Please note the following important conditions associated with your assessment in this course:
• 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.
Class Test #1 (Individual):
A 90 minute online class test #1 will be held during semester week 6. It will cover the earlier topics of the course comprising Topics 1 to 4. Please note that the online class test will be open book. It will consist of a combination of multiple-choice, true-false and fill in the blanks questions. 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. Various commencement times will be provided for student access.
Class Test #2 (Individual):
A 90 minute online class test #2 will be held during semester week 11. It will cover the middle topics of the course comprising Topics 5 to 7. Please note that the online class test will be open book. It will consist of a combination of multiple-choice, true-false and fill in the blanks questions. 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. Various commencement times will be provided for student access.
Final Examination:
A 2 hour final examination will be held at the end of the semester. The final exam will cover all course topics. It will consist of a combination of multiple-choice, true-false, fill in the blanks and short-answer questions. 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.Submission
No information currently available.
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 Access Adelaide.
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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
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- LinkedIn Learning
- Student Life Counselling Support - Personal counselling for issues affecting study
- Students with a Disability - Alternative academic arrangements
- YouX Student Care - Advocacy, confidential counselling, welfare support and advice
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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
- Elder Conservatorium of Music Noise Management Plan
- 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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