The study of ethics, from the Greek meaning ‘character’, may be defined as the philosophical enquiry into theories of human conduct: establishing what is morally right as opposed to what is morally wrong. Ethics may be simply described as moral philosophy, or perhaps the principles of goodness by which people live. For the purpose of this unit, we may use the term ethics interchangeably with right conduct or moral goodness. Essentially ethics is the reasoning behind our assessment of the morality of actions or decisions. We will study professional ethics and codes of conduct as mechanisms whereby professions are able to represent to the public that certain standards of behaviour, competence and care are being met. Codes of ethics are universal statements of principle, which provide adherents with general guidance about positive or good behaviour. A code of conduct typically provides some form of rules, which are specific and relate to certain behaviours in that profession or business. These rules usually provide descriptions of conduct, which is unacceptable to the profession or business. Some professions and organisations combine codes of ethics and codes of conduct while others, such as the Financial Planning Association, keep the two separate.
|Unit name||Ethics and Professionalism|
|Faculty/School||College of Business & Economics
Tasmanian School of Business and Economics
|Discipline||Accounting and Corporate Governance|
|Available as student elective?||No|
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|LO1||Articulate the importance of a code of ethics.|
|LO2||Identify different ethical frameworks.|
|LO3||Evaluate ethical frameworks to solve dilemmas that are encountered in their role.|
|LO4||Identify the importance of the best interest duty of a financial planner.|
|LO5||Summarise the need for due diligence in maintaining client records.|
Internal Assessments (40%); Examination (60%).
|Timetable||View the lecture timetable | View the full unit timetable|
Details of any required textbooks will be available in the Unit Outline.
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