Programme And Module Handbook
 
Course Details in 2022/23 Session


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Module Title LM Professional Integrity and The Reflective practitioner
SchoolBirmingham Business School
Department Accounting
Module Code 07 36351
Module Lead Mohamed Fadzly
Level Masters Level
Credits 20
Semester Semester 2
Pre-requisites
Co-requisites
Restrictions None
Contact Hours Lecture-22 hours
Practical Classes and workshops-18 hours
Guided independent study-160 hours
Total: 200 hours
Exclusions
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
Assessment Methods & Exceptions Assessment:
Group report (30%) (3,500 words);
individual report (30%) (1,500 words);
Group poster presentation or group video presentation (20%);
weekly on-line assessments (20%).

Reassessment:
1,500-word individual report (30%);
1,500-word individual report (30%);
individual narrated presentation (20%);
online test (20%).

Students resit the failed components
Other
Reading List