CPA CONTEMPORARY BUSINESS ISSUES
ACC5CBI
2017
Credit points: 15
Subject outline
The CPA Contemporary Business Issues (CBI) subject examines a number of contemporary and emerging global issues in order to familiarise you with the business environment you are likely to be operating in as an accountant. More specifically, the aims of the subject are to: a) promote the development of professional values, ethics and attitudes by using complex, real-life sceneries that highlight how professional values, ethics and attitudes underpin all faces of an accountant's work; and b) develop awareness of the origins and effects of contemporary and emerging global issues that are affecting the business environment. CBI is an elective subject in the CPA Program.
School: La Trobe Business School
Credit points: 15
Subject Co-ordinator: Alireza Vafaei
Available to Study Abroad Students: Yes
Subject year level: Year Level 5 - Masters
Exchange Students: Yes
Subject particulars
Subject rules
Prerequisites: WAM of 60% in the 8 of the 10 core MPA subjects
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: All students enrolling in the CPA Professional subjects will be required to enrol concurrently with CPA in order to sit the CPA final exams, at their cost. The final exam for the CPA professional subjects is the official CPA professional accreditation exam set and graded by CPA Australia. Students failing to pass this exam on the first attempt will be offered a second attempt (at their cost) in lieu of a supplementary exam. Students enrolled in the course who fail to achieve the 60% WAM for 8 of the 10 core MPA subjects, will be able to transfer into the generic MPA degree. Students failing to satisfactorily complete all six CPA subjects will be able to transfer to complete the generic MPA, where completed CPA subjects will count towards the elective subjects of that degree.
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Discipline Specific | Study Guide | Prescribed | CPA Australia | CPA Australia |
| Readings | Blended material | Recommended | La Trobe University | La Trobe University |
Graduate capabilities & intended learning outcomes
01. Challenge assumptions about contemporary and emerging issues, and develop a professional curiosity and attitude towards addressing them appropriately
- Activities:
- Lecture/workshops and online material
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour,Adaptability Skills)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
02. Develop a broader awareness of the origins and effects of contemporary and emerging global issues that are affecting the business environment.
- Activities:
- Lecture/workshops and online material
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
03. Recognise the development of professional values, ethics and attitudes by using complex, real-life scenarios that highlight how professional values, ethics and attitudes underpin all facets of an accountants work
- Activities:
- Lecture/workshops and online material
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour,Adaptability Skills)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
04. Appraise the effects that disclosure requirements will have on financial and non-financial reporting, and consider the overall impact that a shift towards non-financial sustainability and integrated reporting will have on organisations and accounting functions
- Activities:
- Lecture/workshops and online material
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour,Adaptability Skills)
- Personal and Professional Skills(Autonomy and independence,Ethical behaviour,Adaptability Skills)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Melbourne, 2017, Week 29-43, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Alireza Vafaei
Class requirements
Lecture/WorkshopWeek: 31 - 43
One 3.0 hours lecture/workshop per week on weekdays at night from week 31 to week 43 and delivered via face-to-face.
"One 3-hour face-to-face lecture/workshop per week for 12 weeks plus online material from CPA Australia. Classes at 5pm (Monday-Thursday only)."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Final Exam (3 hours 15 minutes) | The CPA Program Exams are of three hours and 15 minutes. CPA Program Exams are Open Book. As this exam forms part of a professional qualification, the required level of performance is high. Candidates are required to achieve a passing scale score of 540 in all CPA Program exams/. Further information about scaled scores and exam results I available at cpaaustralia.com.au/cpaprogram. | 50 | 01, 02, 03, 04 |
| Individual Case Study Assignment (one, 1000-words) | Students will conduct in-depth analysis of case studies and prepare a report which is to be submitted via LMS site. This assignment will assist students to prepare for the CPA final exam where case study analysis is an important element of the subject. | 20 | 01, 02, 03, 04 |
| Online quizzes (Best 10 of 12, each MCQ will consist of 10 questions) | Online quizzes will consist of MCQs to assist candidates to prepare for the CPA Final Exam. | 30 | 01, 02, 03, 04 |