Course Title: Identify situations requiring complex ethical decision making

Part A: Course Overview

Program: C5390 Diploma of Accounting

Course Title: Identify situations requiring complex ethical decision making

Portfolio: BUS Portfolio Office

Nominal Hours: 40

Regardless of the mode of delivery, represent a guide to the relative teaching time and student effort required to successfully achieve a particular competency/module. This may include not only scheduled classes or workplace visits but also the amount of effort required to undertake, evaluate and complete all assessment requirements, including any non-classroom activities.


Course Code




Learning Mode

Teaching Period(s)


City Campus


650T Vocational Business Education

Face-to-Face or Internet

Term1 2019,
Term2 2019,
Term1 2020,
Term2 2020,
Term1 2021,
Term2 2021

Course Contact: Doug Gourlay

Course Contact Phone: +61 3 9925 5944

Course Contact Email:

Course Description

This unit describes the skills and knowledge required to identify situations requiring complex ethical decision making in a variety of industries and organisational settings.

It applies to individuals who use ethical principles and apply ethical frameworks to make decisions in workplace situations.

The skills in this unit must be applied according to commonwealth, state and territory legislation, and applicable national standards and industry codes of practice or similar instruments.

Work functions in the occupational areas where this unit may be used are subject to regulatory requirements. Refer to the FNS Financial Services Training Package Companion Volume Implementation Guide or the relevant regulator for specific guidance on regulatory requirements.

Pre-requisite Courses and Assumed Knowledge and Capabilities


National Competency Codes and Titles

National Element Code & Title:

FNSINC503 Identify situations requiring complex ethical decision making


1. Identify ethical principles

2. Apply ethical frameworks in the workplace

3. Analyse legal and organisational protection that apply to ethical decision making

Learning Outcomes

Overview of Assessment

Performance Evidence

Evidence of the ability to:

  • identify three workplace situations that require ethical decisions to be made, and:
  • analyse the ethical frameworks that apply to each situation
  • determine the legal requirements and ethical dimensions of each situation including:
  • identifying variances between legal requirements and ethical dimensions
  • evaluating the impact of variances between legal and ethical requirements on decision making
  • evaluate the factors in each situation that could inhibit ethical decision making
  • determine the legal and organisational protections available when responding to each ethical situation.


Note: If a specific volume or frequency is not stated, then evidence must be provided at least once.


Knowledge Evidence

The candidate must be able to demonstrate the following knowledge to effectively complete the tasks outlined in the elements and performance criteria of this unit, and to manage tasks and reasonably foreseeable contingencies in the context of the work role.

  • Industry context in which the unit is being delivered, and common job roles in that industry
  • Impact of remuneration and incentives, organisational culture and situational contexts on an individual s actions and behaviours in the workplace
  • Theories of group dynamics in social psychology in relation to how people respond when confronted with an ethical situation that is inconsistent with their values
  • Frameworks for ethical decision making, problem solving and policy setting
  • Organisational artefacts relating to ethics, values and standards
  • Key principles of industry legislation, regulations, codes, and other instruments required to perform work described in the performance evidence
  • Procedures, strategies or protocols to identify and address unethical conduct


Assessment Conditions

Assessment must be conducted in a safe environment where evidence gathered demonstrates consistent performance of typical activities experienced in the industry capability field and include access to:

  • case studies representing situations of comparable context and complexity to those reasonably likely to occur in the industry
  • instruments, artefacts or other objects or materials required to effectively complete the elements, performance criteria and evidence requirements of the unit.


Assessors of this unit must satisfy the assessor requirements in applicable vocational education and training legislation, frameworks and/or standards.

You are advised that you are likely to be asked to personally demonstrate your assessment work to your teacher to ensure that the relevant competency standards are being met.


Feedback will be provided throughout the semester in class and/or online discussions.  You are encouraged to ask and answer questions during class time and online sessions so that you can obtain feedback on your understanding of the concepts and issues being discussed. Finally, you can email or arrange an appointment with your teacher to gain more feedback on your progress.

You should take note of all feedback received and use this information to improve your learning outcomes and final performance in the course.