Dive into ethics in the world of accounting and financial advice. Learn the major theories of ethics and investigate professionalism in the field.
Enrolments for this year have closed. Keep exploring subjects.
Online and other materials
Subjects may require attendance
The University of New England is the only Australian public university to be awarded the maximum 5 stars for Overall Experience by the Good Universities Guide, 13 years in a row. UNE has delivered distance education since 1955—that’s longer than any other Australian university. Perhaps that’s why students continue to rate UNE so highly for student satisfaction and teaching quality. With over 170 degrees offered online, and more than 20,000 online students, UNE is the expert in online education.
QS RANKING 2020
Times Higher Education Ranking 2020
Upon completion of this subject, students will be able to:
- demonstrate a comprehensive understanding of major ethical frameworks, theories and concepts, and their application to issues in accounting and the provision of financial advice;
- demonstrate specialist knowledge of the content, application and values that underpin APES 110, the FASEA Code of Ethics and the requirements of due diligence and the best interest duty in the provision of financial advice;
- use cognitive and communication skills to apply relevant ethical frameworks, theories and concepts in order to critically analyse, consolidate and synthesise information drawn from a range of sources in order to solve complex problems in professional practice;
- work independently and/or collaboratively to plan and execute tasks to enhance professional knowledge and skills; and
- exercise critical thinking and judgment in identifying, reflecting on, and responding appropriately to a range of ethical, cultural or social issues that arise in the context of accounting and the provision of financial advice.
- Topics will be available to enrolled students in the subjects Learning Management System site approximately one week prior to the commencement of the teaching period.
In order to enrol in this subject, you must be accepted into one of the following degrees:
- EquipmentDetails - Headphones or speakers (required to listen to lectures and other media) Headset, including microphone (highly recommended) Webcam (may be required for participation in virtual classrooms and/or media presentations).
- SoftwareDetails - Please refer students to link for requirements: http://www.une.edu.au/current-students/support/it-services/hardware It is essential for students to have reliable internet access in order to participate in and complete your units, regardless of whether they contain an on campus attendance or intensive school component.
- TravelDetails - Travel may be required to attend the Final Examination for this subject.
- OtherDetails -
Textbook information is not available until approximately 8 weeks prior to the commencement of the Teaching period.
Students are expected to purchase prescribed material.
Textbook requirements may vary from one teaching period to the next.
This subject focuses on professional ethics in the context of accounting and the provision of financial advice. Students will be introduced to major normative theories of ethics which will inform an understanding of ethical decision-making and reflective practice. Descriptive theories of ethics are discussed in order to provide insight into influences on ethical decision-making including cognitive biases. The concepts of professions and professionalism are investigated. The role and content of professional body codes are analysed and compared and contrasted.
Assignment 1: Online Quiz. 1000 words. Relates to Learning Outcomes: 1, 4 Assignment 2: Written Task. 3000 words. Relates to Learning Outcomes: 1-5 Final Examination: 2 hrs 15mins. Assessment Notes: Students must obtain at least 50% in the exam (and at least 50% overall) to receive a pass or better in the unit. Relates to Learning Outcomes: 1-5 UNE manages supervised exams associated with your UNE subjects. Prior to census date, UNE releases exam timetables. They’ll email important exam information directly to your UNE email address.
- Assignment 1: Online Quiz (20%)
- Assignment 2: Written Task (40%)
- Final Examination (40%)