Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Patrick Gallagher
Contact via patrick.gallagher@mq.edu.au
Lecturer
Andrew Skinner
Contact via andrew.skinner@mq.edu.au
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
ACCG926 or ACCG855 or admission to MAdvProfAcc
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
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Unit description |
Unit description
This unit is completed whilst the student is enrolled in the Ethics and Governance segment of the CPA program. The unit introduces and explains key responsibilities required of an accounting professional as well as the role and functions of the accounting profession. The unit also provides students with the opportunity to acquire vital knowledge, skills and understanding of ethics, governance and corporate social responsibility. The unit extends the student's generic skills with a focus on developing practical problem solving abilities and effective communication in complex managerial forums.
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Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Name | Weighting | Due |
---|---|---|
1. Presentation | 10% | As advised |
2. Class Test | 35% | Thursday 10 April |
3. Final Examination | 30% | 28 April - re CPA Australia |
4. Group Presentation | 25% | 6, 7 and 13, 14 May |
Due: As advised
Weighting: 10%
Submission: Your presentation and submission are to comprise a single newly developed (by you) multiple choice question that you write and present. The total duration of the presentation and explanation MUST NOT EXCEED 7 minutes. There is no word limit applicable to accompanying documentation but obviously total words will reflect the time limit in a realistic way. When creating your question and explanation you are required to use class content, the CPA118 materials and any further relevant research. You need to write a UNIQUE and NEWLY DEVELOPED multiple choice question. You must also write a clear explanation clearly identifying which answers are wrong and why and which answers are correct and why. This Minor Presentation may require you to undertake additional research, reading and thought, and you will be marked on the quality of the work that was undertaken. Detailed marking criteria are on the Feedback Sheet which will be provided to all students. This will be discussed in class before presentations in classes commence.
You will be marked according to your level of research and preparation, your understanding, accuracy, comprehensiveness and ability to explain the key issues to your fellow students, and your use of presentation aids. A schedule of presentation times will be set for every student. A hard copy of your question and presentation materials must be handed to your lecturer before delivering your presentation.
You are expected to display your knowledge and the communication skills at a standard expected of a postgraduate student. All students must present before Week 8 – all feedback to students will be finalised at or before the classes of Week 11.
You MUST ‘hand in’ a printed version of all presentation materials and additional explanation materials at the start of your presentation. This must be attached to the Feedback cover sheet – which must be STAPLED as the front page of your ‘handed in’ materials. Professional presentation of the document submitted and the quality of oral presentation are important!
Extension: No extension will be granted without a special consideration application being approved.
Penalties: Zero mark for non-submission.
Due: Thursday 10 April
Weighting: 35%
Submission: This test will have a duration of 120 minutes (plus 15 mins reading time). It will be conducted as an invigilated exam in a different classroom than usual and may be at a time and day other than the normal class time. This test will cover Modules 1 to 4 inclusive. Module 5 will not be included. The test will be fully open book exam. The value of all questions will be stated clearly and all multiple choice questions will be the same value. The planned date is Thursday 10 April but this may change subject to administration approval.
You will receive full feedback about this exam in Class. You will receive your own marked exam script (this will be re-collected at the end of the class) for review and discussion.
Extension: No supplementary exam is available.
Penalties: Consistent with all CPA Extension units, students who miss this exam will score zero marks. Documented absence substantiated by a special consideration request that meets University requirements will permit the CPA exam to be treated as comprising 65% of overall assessment.
Due: 28 April - re CPA Australia
Weighting: 30%
The CPA Australia examination is conducted by CPA Australia at a time and location designated by CPA Australia and according to rules and conditions set by CPA Australia. You can expec to be advised in writing of these rules and further exam details - this written advice will be sent directly to you by CPA Australia and NOT by Macquarie University.
Submission: Subject to the rules applicable to CPA Australia candidature
Extension: Subject to the rules applicable to CPA Australia candidature
Penalties: Students who do not achieve at least a Pass grade in this exam will not be awarded a Pass grade in ACCG913. Students who do no achieve a Pass grade should discuss this with MACC administration staff.
Due: 6, 7 and 13, 14 May
Weighting: 25%
Submission: Groups of students (maximum 5) will choose a topic from a list of topics posted on iLearn. Topics must be selected and notified to your lecturer in class on 15 or 16 April. If no selection is made then your lecturer will allocate topics. Lecturers will approve the topic or may advise that topic is not available so that another may be chosen. Each group will be advised a designated class for the presentation. Both the report and presentation are due in the designated class. It is expected that group preparation and documentation and each individual's presentation will all demonstrate appropriate professional capabilities.
Extension: Presentations and reports are required to be presented by each group in the designated class. Extensions will only be permitted on the basis of a special consideration request being approved and a new date being acceptable to the entire group.
Penalties: Zero marks apply to any student not participating and meeting all requirements including completion of the required peer evaluation form.
Classes
Required and Recommended Texts and/or Materials
Required Texts/Materials
Reference Texts/Materials
APES 110 Compiled Code of Professional Ethics for Professional Accountants, available online at http://www.apesb.org.au
The CPA 118 segment material provides a comprehensive reference list at the end of each module containing all references cited by the authors. These are provided as a guide, should you choose to pursue an interest in a particular issue or they may be useful to refer to for an assignment on a particular topic. Additional materials will be made available or advised in iLearn. Please note you MUST refer to iLearn regularly.
Unit Web Page
Course information is available on the learning management system (iLearn).
iLearn access is at http://www.learn.mq.edu.au
Advice for iLearn including login advice and relevant support is all available at the iLearn site.
The student web page for this unit is located on iLearn. This includes course material, announcements and results.
Each week you will find on iLearn Lecture Guidance Notes and In-Class Discussion Questions. You will also find relevant reference materials on iLearn.
Learning and Teaching Activities
Each 3 hour class will consist of a combination of activities including seminar presentations by the lecturer and student expositions which will review key concepts. You are encouraged to engage in class discussion relating to questions posed, case studies, current events/issues and practical, problem solving exercises.
A revision class will be held prior to the external CPA Program exam and will include analysis, questions and cases designed to explore the entire course. All students will be required to complete a group presentation based on a group prepared report which is to be submitted at the same time as the group presentation.
The material to be covered each week is identified in this Unit Guide.
Preparation for classes
It is essential that you prepare for each class by reading all materials and references carefully. This will include carefully working through the relevant CPA module, noting any issues which you might like to discuss in class and, of course, contributing to in-class discussions and overall ‘group learning’.
You may download additional relevant class materials required each week from iLearn at http://learn.mq.edu.au.Additional class materials will be placed on iLearn prior to class time. It isyour responsibility to ensure that you access and have copies of relevant material prior to classes. You should allow time for thorough reading of all materials before each class
Technology Used and Required
The principal technology used in this unit comprises web based access to resource materials and the Macquarie University learning enhancement and facilitation system which is called ‘iLearn’.
Technology used and required in this unit is essentially unchanges from the requirements existing in Semester 1 2013.
Unit Web Pages - iLearn
Regular access to iLearn is strongly encouraged so that you have access to:
Technology used by students
Changes to the S1 2014 Unit Guide from that of Semester 2 2013
Week |
Class/Date |
Topic |
Module |
Other information |
1
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Class 1 Tue 11 Feb Wed 12 Feb |
Accounting and Society |
Module 1 |
Module references are to CPA118 Ethics & Governance Study Guide. We will also discuss exam approaches in this class. Minor presentations organised |
2 |
Class 2 Tue 18 Feb Wed 19 Feb |
Ethics – Part A Professional Ethics |
Module 2 Part A |
Minor presentations – 10% |
3
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Class 3 Tue 25 Feb Wed 26 Feb |
Ethics – Part B A Conceptual Framework for Ethical Behaviour |
Module 2 Part B |
Minor presentations – 10% |
4
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Class 4 Tue 4 Mar Wed 5 Mar |
Governance concepts – Part A Overview of Corporate Governance and Part B International Perspectives on Corporate Governance |
Module 3
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Minor presentations – 10% |
5
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Class 6 Tue 11 Mar Wed 12 Mar |
Governance concepts – Part C Codes & Guidance and Part D Governance Failures etc |
Module 3
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Minor presentations – 10% |
6
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Class 6 Tue 18 Mar Wed 19 Mar |
Corporations and Other Entities – up to page 45 |
Module 4 |
Minor presentations – 10% |
7 |
Class 7 Tue 25 Mar Wed 26 Mar |
Corporations and Other Entities – page 45 to end |
Module 4 |
Minor presentations – 10% |
8 |
Class 8 Tue 1 Apr Wed 2 Apr |
Corporate Social Responsibility – Module 5 up to page 55 |
Module 5 |
Group Report & Presentation topics and marking criteria to be available on iLearn. Groups to be finalised. |
9 |
Class 9 Class Test Thu 10 Apr |
Class Test – 35% of marks 2 hours plus 10 minutes reading time – covers Modules 1-4 only. Time to be advised and admin requirements may change date. Test is compulsory. |
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This is an important exam 35% of total marks see iLearn for timetable and seating Date may change. Formal invigilation – bring ID. |
10 |
Class 10 Tue 15 Apr Wed 16 Apr |
Corporate Social Responsibility – remainder of module 5. |
Module 5 |
Minor presentations – 10% Group’s chosen topics to be advised and discussed in class. |
11
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Class 11 Tue 22 Apr Wed 23 Apr |
Mid-Session exam ‘hand back’ and review. Revision preceding CPA Exam. |
Module 5 |
You will receive your exam in your hand for discussion and full understanding and feedback and comments. |
12 & 13
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No Classes
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Final (CPA Australia) Exam – CPA Exam period commences 28 April |
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CPA Australia Exam 28 April 30% of total marks You must personally check ALL exam details with CPA Australia |
14
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Class 12 Tue 6 May Wed 7 May |
Major Assignment – Group Presentation & Report
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Major Assignment – 25% of total marks Group Report and Presentation – ensure you read and follow ALL preparation and submission requirements |
15
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Class 13 Tue 13 May Wed 14 May |
Major Assignment – Group Presentation & Report |
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Major Assignment – 25% of total marks Group Report and Presentation – ensure you read and follow ALL preparation and submission requirements |
Macquarie University policies and procedures are accessible from Policy Central. Students should be aware of the following policies in particular with regard to Learning and Teaching:
Academic Honesty Policy http://mq.edu.au/policy/docs/academic_honesty/policy.html
Assessment Policy http://mq.edu.au/policy/docs/assessment/policy.html
Grading Policy http://mq.edu.au/policy/docs/grading/policy.html
Grade Appeal Policy http://mq.edu.au/policy/docs/gradeappeal/policy.html
Grievance Management Policy http://mq.edu.au/policy/docs/grievance_management/policy.html
Disruption to Studies Policy http://www.mq.edu.au/policy/docs/disruption_studies/policy.html The Disruption to Studies Policy is effective from March 3 2014 and replaces the Special Consideration Policy.
In addition, a number of other policies can be found in the Learning and Teaching Category of Policy Central.
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/support/student_conduct/
The nature of scholarly endeavour, dependent as it is on the work of others, binds all members of the University community to abide by the principles of academic honesty. Its fundamental principle is that all staff and students act with integrity in the creation, development, application and use of ideas and information. This means that:
Further information on the academic honesty can be found in the Macquarie University Academic Honesty Policy at http://www.mq.edu.au/policy/docs/academic_honesty/policy.html
Macquarie University uses the following grades in coursework units of study:
Grade descriptors and other information concerning grading are contained in the Macquarie University Grading Policy which is available at:
http://www.mq.edu.au/policy/docs/grading/policy.html
If, at the conclusion of the unit, you have performed below expectations, and are considering lodging an appeal of grade please refer to the following website which provides information about these processes and the cut off dates in the first instance. Please read the instructions provided concerning what constitutes a valid grounds for appeal before appealing your grade.
The University is committed to equity and fairness in all aspects of its learning and teaching. In stating this commitment, the University recognises that there may be circumstances where a student is prevented by unavoidable disruption from performing in accordance with their ability. A special consideration policy exists to support students who experience serious and unavoidable disruption such that they do not reach their usual demonstrated performance level. The policy is available at:
http://www.mq.edu.au/policy/docs/special_consideration/policy.html
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
For all student enquiries, visit Student Connect at ask.mq.edu.au
For help with University computer systems and technology, visit http://informatics.mq.edu.au/help/.
When using the University's IT, you must adhere to the Acceptable Use Policy. The policy applies to all who connect to the MQ network including students.
Our postgraduates will be able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.
This graduate capability is supported by:
Our postgraduates will be capable of systematic enquiry; able to use research skills to create new knowledge that can be applied to real world issues, or contribute to a field of study or practice to enhance society. They will be capable of creative questioning, problem finding and problem solving.
This graduate capability is supported by:
Our postgraduates will demonstrate a high standard of discernment and common sense in their professional and personal judgment. They will have the ability to make informed choices and decisions that reflect both the nature of their professional work and their personal perspectives.
This graduate capability is supported by:
The materials have a strong research base - just a few of many more detailed research inclusions are:
- The CPA Australia materials studied by students within this unit have been written by a range of experts in the field of Ethics and Governance, all of whom were required to base their writing on research and business practice. The the Unit Convener of ACCG913, Patrick Gallagher is one of these writers having written most of Module 1 and more than half of each of Modules 3 and 4 of the CPA Australia materials.
- Analysis of what it means to be a professional (including research by Wilensky and also by Buckley and Buckley);
- Agency Theory including the concepts of Jensen and Meckling and others;
- Concepts of ethics including analysis of teleology and deontology
- Practical research of business dilemmas and problems at a broader level including the Global Financial Crisis and, at various narrower levels of study, examples of specific legal and ethical breaches by business - eg James Hardie, Centro and Calvin Zhu and many others.
- The nature of sustainability and its relationship with ethical sustainable business conduct - one key researcher in this area is Craig Degan - who is a recognised writer and researcher in the area and the prncipal author of Module 5 of the CPA material
- A strong emphasis is given to the relationship between industry/business practice and the desirable level of knowledge to be attained by Macquarie students studying this Unit. As part of this emphasis the Group Assignment encourages students to undertake research relevant to the topic addressed by each group.
Date | Description |
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03/02/2014 | - |