Evaluating a current organisational ethical issue that is linked to accounting

1

School of Accounting and Commercial Law

MMPA 513 ACCOUNTING SYSTEMS

Trimester Three 2021

Assessment: Ethics essay

About this assessment

This assessment has multiple phases and is structured as an iterative process (see Figure 1 below), building from the initial choice of topic to the final submitted document. This is intended to help you develop your writing and gain skills in giving and receiving feedback. You are expected to complete all parts of each phase, even though only the final, submitted essay counts towards your grade. We recommend that you keep notes on your experiences throughout the phases of this assessment as you will reflect on them in the assessment item due at the end of Week 8.

Required:

Critically evaluate a current organisational ethical issue that is linked to accounting. Include in your essay:

o A summary of the issue;

o An outline of the ethical theories discussed in class;

o A discussion of how ONE of these theories relates to the issue;

o An outline of the five fundamental principles of the professional accountants’ Code of

Ethics;

o An application of these principles to your chosen issue; and

o A conclusion on whether the professional accountants’ Code of Ethics would be

helpful in resolving the issue identified.

Instructions

1. Find a current news or magazine article (i.e. dated after 1 November 2021) about an organisational (public, private, or third-sector) ethical issue. This issue should relate to accounting in some way.

2. Submit an essay outline (see expectations for this in Appendix A below) with a link (if online) or scanned copy (if offline or pay-walled) to your chosen article on Blackboard by 11:59pm Friday 26 November 2021. Articles in languages other than English are acceptable but must be accompanied by an English translation, sufficient for your classmates and lecturer to understand the issue it raises.

3. Complete peer-review of TWO essay outlines and submit these to Blackboard by 11:59pm Friday 3 December 2021. Resources on peer-reviewing are available on Blackboard.

2

4. Consider the peer-reviews of your own essay outline, paying particular focus to any suggested improvements, and use these where appropriate in writing a full draft of your ethics essay.

5. Submit your draft essay to Blackboard by 11.59pm Friday 10 December 2021.

6. Complete peer-review of TWO draft essays and submit these to Blackboard by 11:59pm Friday 17 December 2021. Resources on peer-reviewing are available on Blackboard.

7. Consider the peer-reviews of your own draft essay, paying particular focus to any suggested improvements, and use this where appropriate in writing your final version of the ethics essay.

8. Submit your final essay to Blackboard by the due date.

(100 marks)

Word limit: 2,500 words excluding reference list.

DUE: 11.59PM FRIDAY 14 JANUARY 2022

3

Figure 1: Process flow of Ethics Essay assignment

4

Appendix A: Essay Outline requirements

Your essay outline should include the following:

• A link to or copy of your chosen article, with translation to English if needed.

• A précis (max. one paragraph) of the ethical issue to which your article relates. o Make sure you make it clear to your reviewers why this is a problem.

• An explanation of how the issue identified relates to or concerns accounting.

• A statement of the ONE ethical theory you intend to apply to this issue in your essay.

• A justification of why this theory is appropriate.

Expected length: 1 page