ACC586 Ethics and Governance CPA (8)
CSU Discipline Area: Accounting (ACCOU)
Duration: One session
Abstract:
This subject exposes students to the field of ethics within a solid theoretical framework. Analysis and resolution of ethical issues will be achieved through the use of case studies, with particular reference to issues arising within the scope of activities carried out by professional accountants. Professional accountants require a strong awareness of how proper governance underpins the financial stewardship function.The significance of appropriate governance structures to the effective and efficient conduct of modern business will be studied.
+ Subject Availability Modes and Locations
| Session 2 | |
|---|---|
| Distance | Wagga Wagga |
Continuing students should consult the SAL for current offering details: ACC586
Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
Enrolment restrictions:
Available only to students enrolled in the Master of Professional Accounting (CPA) or the Master of Accounting Practice. Enrolment in this subject is further restricted to those students concurrently enrolled in the CPA Program professional level segment Ethics and Governance.
Objectives:
Upon successful completion of this subject, students should:
- be able to describe and evaluate the nature of the accounting profession, its role in business and society, and the contributions accountants can make to leadership and management teams;
- be able to identify and appraise an ethical framework appropriate for accountants and apply ethical principles to issues that arise over the course of a business career;
- be able to examine and evaluate the important role governance structures play in the commercial world and the role of accountants within the governance framework;
- be able to identify the legal and ethical responsibilities accountants have toward financial stewardship and the balance of stakeholder interests;
- be able to summarise and critically evaluate corporate social responsibility issues and innovative reporting within the context of sustainable economic development, including issues surrounding climate change and its impact on business.
Syllabus:
The subject will cover the following topics:
- a conceptual framework for ethics;
- ethics and accountants;
- corporate governance concepts;
- Governance structures, success and failure;
- corporate stakeholders and agency theory;
- stakeholder protections;
- social responsibility in business;
- social and environmental reporting.
The information contained in the 2013 CSU Handbook was accurate at the date of publication: 24 April 2013. The University reserves the right to vary the information at any time without notice.