AYN458 Ethics and Professional Relationships
To view more information for this unit, select Unit Outline from the list below. Please note the teaching period for which the Unit Outline is relevant.
| Unit code: | AYN458 |
|---|---|
| Equivalent(s): | AYQ458 |
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| Domestic tuition unit fee | $4,092 |
| International unit fee | $4,584 |
Unit Outline: Semester 1 2024, Gardens Point, Internal
| Unit code: | AYN458 |
|---|---|
| Credit points: | 12 |
| Equivalent: | AYQ458 and GSZ458 |
| Coordinator: | Annette Quayle | a.quayle@qut.edu.au |
Overview
This unit is designed for students intending to pursue professional careers in business, particularly accounting or financial planning, and introduces ethical issues associated with the roles of directors, executives and professionals. With a particular focus on the ethical competencies and obligations required of those providing financial advice and accounting services, the unit also specifically addresses the development of trust within professional relationships. Practical considerations regarding how to develop effective non-verbal and verbal communication skills with clients and other stakeholders are also of continuing importance in professional contexts and are explored in this unit.
Learning Outcomes
On successful completion of this unit you will be able to:
- Describe and explain the key ethical issues and concepts relevant to professionals, directors and executives, and apply them to make ethically informed judgements on business issues.
- Explain the ethical obligations relevant to professionals working in accounting and financial advisory roles.Relates to: PG Business Capabilities: SE (5.1)
- Apply self-reflection skills to demonstrate trust in relation to professional relationships.Relates to: PG Business Capabilities: TS (4.1)
- Utilise effective communication skills that are appropriate for developing professional relationships.
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing financial planning ethical and client issues.
Content
Areas examined include the nature of ethics, ethical failures, ethical decision-making, social and organisational context, professional ethics in financial planning and in accounting, trust in professional relationships, verbal and non-verbal communication in a professional context.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
This unit is designed to encourage critical enquiry and intellectual debate within a professional context. To achieve this, students are exposed to both the professional literature and academic research addressing the issues as well as numerous case studies. This approach is intended to broaden each student's outlook so as to enhance their ability to develop ethical competencies in professional contexts.
All learning material will be made available online using the unit's Canvas site and library readings. Weekly sessions will focus on addressing key concepts, and opportunities will be provided for students to develop and demonstrate their competence through active participation.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Reflective Portfolio
The purpose of this assessment is to enable students to reflect upon and thereby demonstrate their developing understanding of ethical issues and concepts in business. Students will also be assessed on their ability to communicate these understandings effectively in writing. Details of the assignment requirements together with the criteria marking sheet will be posted on Canvas.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.1), TS (4.1), SE (5.1)
This is an assignment for the purposes of an extension.
Assessment: Oral Presentation
Each week selected students will be required to orally present on a specific ethical case or issue.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.2), SE (5.1)
Assessment: Final Exam
The purpose of this assessment item is to assess the student's knowledge and application of key concepts and techniques covered throughout the semester including written communication skills.
Formative or Summative: Summative
Business Capabilities (AoL goals): PC (3.1), SE (5.1, 5.2), TS (4.1)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Recommended text(s)
Brooks, L. & Dunn, P. (2018), Business & Professional Ethics for Directors, Executives and Accountants, 8th edition, Cengage
Other
Useful References:
As advised on a weekly basis.
Other Resources:
As per the unit's Canvas site.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Postgraduate)
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO1
PC (3.1): Professional Communication (Written)
Relates to: ULO4, Reflective Portfolio, Final Exam
PC (3.2): Professional Communication (Oral)
Relates to: ULO4, Oral Presentation
SE (5.1): Ethical and Legal Understanding
Relates to: ULO1, ULO2, ULO5, Reflective Portfolio, Oral Presentation, Final Exam
SE (5.2): Global Social Responsibility
Relates to: ULO5, Final Exam
TS (4.1): Self-Reflection and Accountability
Relates to: ULO3, Reflective Portfolio
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS79 Graduate Diploma in Business
- Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Relates to: ULO1 - Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
Relates to: ULO4 - Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
Relates to: ULO3 - Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
Relates to: ULO1, ULO2, ULO5
Unit Outline: Semester 1 2024, Online
| Unit code: | AYN458 |
|---|---|
| Credit points: | 12 |
| Equivalent: | AYQ458 and GSZ458 |
Overview
This unit is designed for students intending to pursue professional careers in business, particularly accounting or financial planning, and introduces ethical issues associated with the roles of directors, executives and professionals. With a particular focus on the ethical competencies and obligations required of those providing financial advice and accounting services, the unit also specifically addresses the development of trust within professional relationships. Practical considerations regarding how to develop effective non-verbal and verbal communication skills with clients and other stakeholders are also of continuing importance in professional contexts and are explored in this unit.
Learning Outcomes
On successful completion of this unit you will be able to:
- Describe and explain the key ethical issues and concepts relevant to professionals, directors and executives, and apply them to make ethically informed judgements on business issues.
- Explain the ethical obligations relevant to professionals working in accounting and financial advisory roles.Relates to: PG Business Capabilities: SE (5.1)
- Apply self-reflection skills to demonstrate trust in relation to professional relationships.Relates to: PG Business Capabilities: TS (4.1)
- Utilise effective communication skills that are appropriate for developing professional relationships.
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing financial planning ethical and client issues.
Content
Areas examined include the nature of ethics, ethical failures, ethical decision-making, social and organisational context, professional ethics in financial planning and in accounting, trust in professional relationships, verbal and non-verbal communication in a professional context.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
This unit is designed to encourage critical enquiry and intellectual debate within a professional context. To achieve this, students are exposed to both the professional literature and academic research addressing the issues as well as numerous case studies. This approach is intended to broaden each student's outlook so as to enhance their ability to develop ethical competencies in professional contexts.
All learning material will be made available online using the unit's Canvas site and library readings. Weekly sessions will focus on addressing key concepts, and opportunities will be provided for students to develop and demonstrate their competence through active participation.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Reflective Portfolio
The purpose of this assessment is to enable students to reflect upon and thereby demonstrate their developing understanding of ethical issues and concepts in business. Students will also be assessed on their ability to communicate these understandings effectively in writing. Details of the assignment requirements together with the criteria marking sheet will be posted on Canvas.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.1), TS (4.1), SE (5.1)
This is an assignment for the purposes of an extension.
Assessment: Oral Presentation
Each week selected students will be required to orally present on a specific ethical case or issue.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.2), SE (5.1)
Assessment: Final Exam
The purpose of this assessment item is to assess the student's knowledge and application of key concepts and techniques covered throughout the semester including written communication skills.
Formative or Summative: Summative
Business Capabilities (AoL goals): PC (3.1), SE (5.1, 5.2), TS (4.1)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Recommended text(s)
Brooks, L. & Dunn, P. (2018), Business & Professional Ethics for Directors, Executives and Accountants, 8th edition, Cengage
Other
Useful References:
As advised on a weekly basis.
Other Resources:
As per the unit's Canvas site.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Postgraduate)
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO1
PC (3.1): Professional Communication (Written)
Relates to: ULO4, Reflective Portfolio, Final Exam
PC (3.2): Professional Communication (Oral)
Relates to: ULO4, Oral Presentation
SE (5.1): Ethical and Legal Understanding
Relates to: ULO1, ULO2, ULO5, Reflective Portfolio, Oral Presentation, Final Exam
SE (5.2): Global Social Responsibility
Relates to: ULO5, Final Exam
TS (4.1): Self-Reflection and Accountability
Relates to: ULO3, Reflective Portfolio
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS79 Graduate Diploma in Business
- Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Relates to: ULO1 - Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
Relates to: ULO4 - Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
Relates to: ULO3 - Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
Relates to: ULO1, ULO2, ULO5
Unit Outline: Semester 2 2024, Gardens Point, Internal
| Unit code: | AYN458 |
|---|---|
| Credit points: | 12 |
| Equivalent: | AYQ458 and GSZ458 |
| Coordinator: | Annette Quayle | a.quayle@qut.edu.au |
Overview
This unit is designed for students intending to pursue professional careers in business, particularly accounting or financial planning, and introduces ethical issues associated with the roles of directors, executives and professionals. With a particular focus on the ethical competencies and obligations required of those providing financial advice and accounting services, the unit also specifically addresses the development of trust within professional relationships. Practical considerations regarding how to develop effective non-verbal and verbal communication skills with clients and other stakeholders are also of continuing importance in professional contexts and are explored in this unit.
Learning Outcomes
On successful completion of this unit you will be able to:
- Describe and explain the key ethical issues and concepts relevant to professionals, directors and executives, and apply them to make ethically informed judgements on business issues.
- Explain the ethical obligations relevant to professionals working in accounting and financial advisory roles.Relates to: PG Business Capabilities: SE (5.1)
- Apply self-reflection skills to demonstrate trust in relation to professional relationships.Relates to: PG Business Capabilities: TS (4.1)
- Utilise effective communication skills that are appropriate for developing professional relationships.
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing financial planning ethical and client issues.
Content
Areas examined include the nature of ethics, ethical failures, ethical decision-making, social and organisational context, professional ethics in financial planning and in accounting, trust in professional relationships, verbal and non-verbal communication in a professional context.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
This unit is designed to encourage critical enquiry and intellectual debate within a professional context. To achieve this, students are exposed to both the professional literature and academic research addressing the issues as well as numerous case studies. This approach is intended to broaden each student's outlook so as to enhance their ability to develop ethical competencies in professional contexts.
All learning material will be made available online using the unit's Canvas site and library readings. Weekly sessions will focus on addressing key concepts, and opportunities will be provided for students to develop and demonstrate their competence through active participation.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Reflective Portfolio
The purpose of this assessment is to enable students to reflect upon and thereby demonstrate their developing understanding of ethical issues and concepts in business. Students will also be assessed on their ability to communicate these understandings effectively in writing. Details of the assignment requirements together with the criteria marking sheet will be posted on Canvas.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.1), TS (4.1), SE (5.1)
This is an assignment for the purposes of an extension.
Assessment: Oral Presentation
Each week selected students will be required to orally present on a specific ethical case or issue.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.2), SE (5.1)
Assessment: Final Exam
The purpose of this assessment item is to assess the student's knowledge and application of key concepts and techniques covered throughout the semester including written communication skills.
Formative or Summative: Summative
Business Capabilities (AoL goals): PC (3.1), SE (5.1, 5.2), TS (4.1)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Recommended text(s)
Brooks, L. & Dunn, P. (2018), Business & Professional Ethics for Directors, Executives and Accountants, 8th edition, Cengage
Other
Useful References:
As advised on a weekly basis.
Other Resources:
As per the unit's Canvas site.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Postgraduate)
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO1
PC (3.1): Professional Communication (Written)
Relates to: ULO4, Reflective Portfolio, Final Exam
PC (3.2): Professional Communication (Oral)
Relates to: ULO4, Oral Presentation
SE (5.1): Ethical and Legal Understanding
Relates to: ULO1, ULO2, ULO5, Reflective Portfolio, Oral Presentation, Final Exam
SE (5.2): Global Social Responsibility
Relates to: ULO5, Final Exam
TS (4.1): Self-Reflection and Accountability
Relates to: ULO3, Reflective Portfolio
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS79 Graduate Diploma in Business
- Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Relates to: ULO1 - Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
Relates to: ULO4 - Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
Relates to: ULO3 - Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
Relates to: ULO1, ULO2, ULO5
Unit Outline: Semester 2 2024, Online
| Unit code: | AYN458 |
|---|---|
| Credit points: | 12 |
| Equivalent: | AYQ458 and GSZ458 |
Overview
This unit is designed for students intending to pursue professional careers in business, particularly accounting or financial planning, and introduces ethical issues associated with the roles of directors, executives and professionals. With a particular focus on the ethical competencies and obligations required of those providing financial advice and accounting services, the unit also specifically addresses the development of trust within professional relationships. Practical considerations regarding how to develop effective non-verbal and verbal communication skills with clients and other stakeholders are also of continuing importance in professional contexts and are explored in this unit.
Learning Outcomes
On successful completion of this unit you will be able to:
- Describe and explain the key ethical issues and concepts relevant to professionals, directors and executives, and apply them to make ethically informed judgements on business issues.
- Explain the ethical obligations relevant to professionals working in accounting and financial advisory roles.Relates to: PG Business Capabilities: SE (5.1)
- Apply self-reflection skills to demonstrate trust in relation to professional relationships.Relates to: PG Business Capabilities: TS (4.1)
- Utilise effective communication skills that are appropriate for developing professional relationships.
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing financial planning ethical and client issues.
Content
Areas examined include the nature of ethics, ethical failures, ethical decision-making, social and organisational context, professional ethics in financial planning and in accounting, trust in professional relationships, verbal and non-verbal communication in a professional context.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
This unit is designed to encourage critical enquiry and intellectual debate within a professional context. To achieve this, students are exposed to both the professional literature and academic research addressing the issues as well as numerous case studies. This approach is intended to broaden each student's outlook so as to enhance their ability to develop ethical competencies in professional contexts.
All learning material will be made available online using the unit's Canvas site and library readings. Weekly sessions will focus on addressing key concepts, and opportunities will be provided for students to develop and demonstrate their competence through active participation.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Reflective Portfolio
The purpose of this assessment is to enable students to reflect upon and thereby demonstrate their developing understanding of ethical issues and concepts in business. Students will also be assessed on their ability to communicate these understandings effectively in writing. Details of the assignment requirements together with the criteria marking sheet will be posted on Canvas.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.1), TS (4.1), SE (5.1)
This is an assignment for the purposes of an extension.
Assessment: Oral Presentation
Each week selected students will be required to orally present on a specific ethical case or issue.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.2), SE (5.1)
Assessment: Final Exam
The purpose of this assessment item is to assess the student's knowledge and application of key concepts and techniques covered throughout the semester including written communication skills.
Formative or Summative: Summative
Business Capabilities (AoL goals): PC (3.1), SE (5.1, 5.2), TS (4.1)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Recommended text(s)
Brooks, L. & Dunn, P. (2018), Business & Professional Ethics for Directors, Executives and Accountants, 8th edition, Cengage
Other
Useful References:
As advised on a weekly basis.
Other Resources:
As per the unit's Canvas site.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Postgraduate)
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO1
PC (3.1): Professional Communication (Written)
Relates to: ULO4, Reflective Portfolio, Final Exam
PC (3.2): Professional Communication (Oral)
Relates to: ULO4, Oral Presentation
SE (5.1): Ethical and Legal Understanding
Relates to: ULO1, ULO2, ULO5, Reflective Portfolio, Oral Presentation, Final Exam
SE (5.2): Global Social Responsibility
Relates to: ULO5, Final Exam
TS (4.1): Self-Reflection and Accountability
Relates to: ULO3, Reflective Portfolio
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS79 Graduate Diploma in Business
- Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Relates to: ULO1 - Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
Relates to: ULO4 - Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
Relates to: ULO3 - Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
Relates to: ULO1, ULO2, ULO5