Ethics and Governance

ACC80013 12.5 Credit Points Hawthorn

Duration

  • One Semester or equivalent

Contact hours

  • 36 hours

On-campus unit delivery combines face-to-face and digital learning.

Aims and objectives

Effective Semester 2, 2019
 
This unit develops your ability as an accounting graduate to understand the complexities of ethics and corporate governance and to apply them in a demanding and global business environment. This course integrates the materials from the CPA Program Professional Level segment titled Ethics and Corporate Governance and prepares students for the CPA examination. This is a core unit in the Master of Professional Accounting (CPA Specialisation) degree.
 
Students who successfully complete this unit will be able to:
 
1. Demonstrate coherent and advanced knowledge of the nature of the accounting profession and the roles of professional accountants
2. Critically analyse the key professional responsibilities of an accountant from the perspective of a professional accounting body
3. Critically evaluate key governance and regulatory and ethical frameworks, including international perspectives on corporate governance and the roles of various stakeholders
4. Critically evaluate the nature, role and importance of corporate social responsibility, including climate change and sustainable development
5. Communicate proficiently and in professional practice and act as a leader or member of a team
 
Please note:
This unit is to be undertaken in conjunction with the equivalent CPA unit directly with CPA and incurs an additional fee payable to CPA. Students sit the CPA assessment which is then weighted down to 30-40% of the unit’s assessment. Students may fail the CPA assessment component but still pass the unit with Swinburne.