Course Title: Professional Values, Ethics & Attitudes

Part A: Course Overview

Course Title: Professional Values, Ethics & Attitudes

Credit Points: 12.00


Course Code




Learning Mode

Teaching Period(s)


City Campus


615H Accounting


Sem 1 2006,
Sem 2 2006,
Sem 1 2007,
Sem 2 2007,
Sem 1 2008,
Sem 2 2008,
Sem 1 2009,
Sem 2 2009,
Sem 1 2010,
Sem 2 2010,
Sem 1 2011,
Sem 2 2011,
Sem 1 2012,
Sem 2 2012,
Sem 1 2013,
Sem 2 2013,
Sem 1 2014,
Sem 2 2014,
Sem 1 2015,
Sem 2 2015,
Sem 1 2016,
Sem 2 2016,
Sem 1 2017,
Sem 2 2017,
Sem 1 2018,
Sem 2 2018


Kolej Metropolitan


615H Accounting


Offsh 3 09,
Offsh 1 10,
Offsh 3 10,
Offsh 1 11,
Offsh 3 11,
Offsh1 12


Singapore Inst of Management


615H Accounting


Offsh 3 09,
Offsh 1 10,
Offsh 3 10,
Offsh 1 11,
Offsh 3 11,
Offsh1 12,
Offsh3 12,
Offsh1 13,
Offsh3 13,
Offsh1 14,
Offsh3 14,
Offsh1 15,
Offsh3 15,
Offsh1 16,
Offsh3 16,
Offsh1 17,
Offsh3 17,
Offsh1 18,
Offsh3 18


RMIT University Vietnam


615H Accounting


Viet1 2009,
Viet2 2009,
Viet3 2009,
Viet1 2010,
Viet2 2010,
Viet3 2010,
Viet1 2011,
Viet2 2011,
Viet1 2013,
Viet2 2013,
Viet3 2013,
Viet1 2014,
Viet3 2014,
Viet2 2015,
Viet1 2016,
Viet2 2016,
Viet3 2016,
Viet2 2017

Course Coordinator: Dr Joe Christopher

Course Coordinator Phone: 61 3 9925 1397

Course Coordinator Email:

Pre-requisite Courses and Assumed Knowledge and Capabilities

Assumed Knowledge
Knowledge of fundamental accounting concepts and practice are assumed. This includes:

  • be able to comprehend and communicate information in accurate, clear, concise and coherent English
  • have the ability to undertake research and demonstrate problem-solving skills
  • have an understanding of the unique role of the accountant in the business/commercial environment and an appreciation of legal frameworks applicable to business.

Course Description

The course aims to sensitise and develop your understanding of ethical issues as it relates to your future role in the accounting profession. You will also be introduced to a range of diagnostic tools to aid in the identification and resolution of ethical dilemmas from the use of ethical decision-making frameworks. The course is designed to enable you to apply your academic learning to a contemporary workplace situation

This course is a core course in the double degree Bachelor of Business (Financial Planning)/(Accountancy)  is available as an  elective course.   Also it   forms part of the Accounting Business Minor: Professional Advisory Services Minor, contained in the Bachelor of Business (Accountancy) degree.


Objectives/Learning Outcomes/Capability Development

Successful completion of Ethics and Accountability means that you should be able to identify and respond to ethical situations facing accountants in the business context.

In addition, the course provides an opportunity for you to develop generic capabilities. These include the ability to communicate effectively and work in teams.


  • collaborate and work in teams
  • undertake effective research
  • identify and critically evaluate ethical problems
  • apply the relevant ethical theories
  • analyse ethical issues in accountancy
  • effectively communicate an ethical decision.

Program Learning Outcomes

It is expected that you will acquire the following Program Learning Outcomes (PLO)

  • PLO 1 Combine the core knowledge gained from your studies in accounting; business computing, macroeconomics, microeconomics, marketing; management; business statistics; and commercial law to support lifelong learning in your chosen discipline field.
  • PLO 2 Integrate theoretical and technical accounting knowledge which includes a selection of auditing and assurance, finance, economics, quantitative methods, information systems, commercial law, corporation law and taxation law.
  • PLO 3 Exercise judgement under supervision to solve routine and complex accounting problems in straightforward contexts using social, ethical, economic, regulatory and global perspectives
  • PLO 4 Critically apply theoretical and technical accounting knowledge and skills to solve routine and complex accounting problems
  • PLO 5 Justify and communicate accounting advice and ideas in straightforward collaborative contexts involving both accountants and non-accountants

Course Learning Outcomes (CLO)

In this course, is expected that you will acquire the following Course Learning Outcomes (CLO)

  • CLO 1: Collaborate and work in teams to research and provide advice to ethical issues facing accountants and financial planners(aligned to PLO 5).
  • CLO 2: Undertake effective research into ethical practice and theory in a business context (aligned to PLO 1,PLO 2, PLO 3).
  • CLO 3: Identify and critically evaluate and analyse ethical problems based on your understanding of ethical theories and prior research (aligned to PLO 4) 
  • CLO 4: Effectively communicate your evaluation of ethical issues (aligned to PLO 5)

Overview of Learning Activities

This course is offered at multiple locations employing different learning modes.This means that the nature of the learning activities may vary depending on where you are enrolled. You may participate in face to face lectures, workshops,seminars, online discussions and collaborative activities. Working in groups andindividually, you will identify, discuss, describe and analyse a range of strategic issues, and apply strategy related theory to cases and practical problems. The activities are designed to facilitate your achievement of learning outcomes.

Overview of Learning Resources

The RMIT web site for this course, accessed via the RMIT Student portal, has announcements about activities to be undertaken by you and materials for
your use, e.g. material here includes semester work schedules, assessment marking guides, lecture material, background reading items, etc.

Overview of Assessment




Assessment Task

Weighting Linked CLOs


Task 1 20% 2 & 3

Task 2 30% 1 &2

Task 3 50% 1, 2, 3 & 4