Course Title: Ethics in Professional Accountancy
Part A: Course Overview
Course Title: Ethics in Professional Accountancy
Credit Points: 12
Sem 1 2009,
Sem 1 2010,
Sem 1 2011,
Sem 1 2012,
Sem 2 2009,
Sem 2 2010,
Sem 2 2011,
Sem 2 2012
Course Coordinator: Dr Paul Myers
Course Coordinator Phone: +61 3 9925 5746
Course Coordinator Email:email@example.com
Course Coordinator Location: level 15, Building 108, Bourke St melbourne
Pre-requisite Courses and Assumed Knowledge and Capabilities
Company Law JUST 1028 and the Bachelor of Business (Professional Accountancy) Year 3 Work Integrated Learning (WIL) Cooperative Education program or its equivalent.
Through integration of your experience in the Bachelor of Business (Professional Accountancy) Year 3 Work Integrated Learning Cooperative Education program with the material covered in this course, Ethics in Professional Accountancy 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.
Assumed Knowledge and Capabilities
To participate successful in this course, it is highly recommended that you
• 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.
Ethics in Professional Accountancy is a compulsory core unit in the Bachelor of Business (Professional Accountancy) degree.
If you are undertaking this course in Melbourne from semester 2, 2012 onwards your teacher will advise you if you require access to a computer for the course. It is recommended that you have access to a mobile computing device to allow greater flexibility in terms of where you can work on campus outside class times.
Objectives/Learning Outcomes/Capability Development
Successful completion of Ethics in Professional Accountancy 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 and enhance the skills you developed in your WIL experience.
These include the ability to:
• 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.
Upon successful completion of the course you will be able to:
Successful completion of Ethical Issues in Accountancy 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:
Prepare and analyse case studies prior to classes
Communicate effectively in small groups
Research and prepare formal reports and presentations.
Overview of Learning Activities
You are expected to consistently apply yourself to the course throughout the semester. Seminars are specifically designed using group work and problem-solving activities so that you may gain clarification of topics covered in seminars throughout the semester. The seminar setting also provides the opportunity for you to critically evaluate problems and develop confidence in your ability to apply theoretical issues to practical situations.
Overview of Learning Resources
Brooks and Dunn Business and professional Ethics for Directors, Executives and Accountants, 6th. Edition, South-Western Cengage Learning 2012 ISBN-13: 978 -0-53847838-0, ISBN-10: 0-538-47838-1
RMIT Learning Hub
This course uses the RMIT Learning Hub, the internet-based, learning environment for RMIT students and staff. The Learning Hub gives you access to important announcements, staff contact details, the teaching schedule, assessment timelines and a variety of important teaching and learning materials. The Learning Hub can be found at http://www.rmit.edu.au/online.
Overview of Assessment
Your experiences in the Bachelor of Business (Professional Accountancy) Year 3 Work Integrated Learning Cooperative Education program will be integrated into the assessment of Ethics in Professional Accountancy.
This assessment may take the form of presentation and an in-semester business report designed to test your understanding of the course material and your research, analytical and written skills. An end of semester exam will test the your ability to understand course material and further, your ability to analyze, interpret and respond to ethical issues, demonstrating logic/reasoning through your written responses.
To pass this course, you need to obtain at least 50% of the available marks in this course.