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Module Title LM Professional Integrity and The Reflective Practitioner
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 29381
Module Lead Ann-Christine Frandsen
Level Masters Level
Credits 20
Semester Semester 2
Restrictions Restricted to students enrolled to the International Accounting and Finance programme, and Erasmus and exchange students according to BBS policy.
Contact Hours Guided independent study-161 hours
Practical Classes and workshops-18 hours
Lecture-21 hours
Total: 200 hours
Description Finance and accountancy practitioners are expected to act with integrity and within strict ethical codes and are regularly confronted with ethical and moral dilemmas. The consequences of unethical, illegal or immoral accountancy and finance practices can be substantial, in some cases leading to the collapse of major corporations, financial markets, national economies and the global economic system. It is almost impossible to stress how important the role of sound, professional judgement by finance and accountancy practitioners in avoiding these catastrophes and in assuring the smooth and responsible functioning of key institutions.

However the importance of profession integrity and ethical reasoning can get overlooked in the technical complexity of contemporary financial modelling, decision making, valuation processes and costing systems. Contemporary finance and accountancy practitioners need to develop an awareness of the consequences of their actions and advice and to integrate this awareness into their professional life.

This module is designed to develop students’ abilities to evaluate different aspects of finance and accountancy practices from an ethical and moral perspective and learn what it takes to be a reflective practitioner who can operate professionally and with integrity in today’s dynamic economic and social world.
Learning Outcomes By the end of the module students should be able to:
  • Evaluate the ethical and moral consequences of accounting & finance theory & practice
  • Apply ethical frameworks to evaluate and reflect on professional practices and different decision contexts
  • Discuss the role of unethical and unreflective practices in constructing financial and economic crises
  • Appraise the importance of professional integrity and the value of reflection on action for continuous professional development
Assessment 29381-01 : Group Report : Coursework (30%)
29381-02 : Essay : Coursework (30%)
29381-03 : Group Presentation : Presentation (20%)
29381-04 : Online Tests : Class Test (20%)
Assessment Methods & Exceptions Assessments: Group Ethical Case Study Report (30%) (5000 words); individual case study report (30%) (1500 words); Group Poster Presentation or group video presentation (20%); Weekly On-line Assessments (20%)
Reassessment: Ethical Case Study Report (100%) (4,000)
Other None
Reading List