CPA CONTEMPORARY BUSINESS ISSUES

ACC5CBI

2020

Credit points: 15

Subject outline

The CPA Contemporary Business Issues 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.

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Axel Schulz

Available to Study Abroad/Exchange Students: Yes

Subject year level: Year Level 5 - Masters

Exchange Students: No

Available as Elective: No

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: Must have completed 180 credit points of subjects as per the course structure in either LMCPA or LMFAN and seek subject co-ordinator's approval

Co-requisites: N/A

Incompatible subjects: N/A

Equivalent subjects: N/A

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: All students enrolling in the CPA Professional subjects must first enrol with CPA Australia and provide evidence of associate membership with CPA Australia. 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 in lieu of a supplementary exam. All CPA Australia exams are at the student's own cost, exam payments must be made directly to CPA Australia. Students choosing to exit after satisfactorily completing any four LBS subjects (60cps) may exit with a Graduate Certificate in Business. Students choosing to exit after satisfactorily completing any eight LBS subjects (120cps) may exit with a Graduate Diploma in Business. 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.

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Learning resources

Study Guide

Resource Type: Other resource

Resource Requirement: Prescribed

Author: CPA Australia

Year: N/A

Edition/Volume: N/A

Publisher: CPA Australia

ISBN: N/A

Chapter/article title: N/A

Chapter/issue: N/A

URL: N/A

Other description: N/A

Source location: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

DISCIPLINE KNOWLEDGE AND SKILLS

INQUIRY AND ANALYSIS - Creativity and Innovation

INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving

INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

PERSONAL AND PROFESSIONAL - Adaptability and Self-Management

PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility

Intended Learning Outcomes

01. Challenge assumptions about contemporary and emerging issues, and develop a professional curiosity and attitude towards addressing them appropriately

02. Develop a broader awareness of the origins and effects of contemporary and emerging global issues that are affecting the business environment.

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

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

Melbourne (Bundoora), 2020, Week 06-24, Blended

Overview

Online enrolment: No

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Axel Schulz

Class requirements

SeminarWeek: 6 - 18
Seven 3.00 hours seminar per study period on weekdays at night from week 6 to week 18 and delivered via face-to-face.
Taught as seven 3-hour face-to-face seminars, plus online material from CPA Australia. Seminar timing will be aligned to match CPA Australia exam dates.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Final Exam (3 hours 15 minutes) (3250 word equivalent). Hurdle requirement : Students must pass the matching CPA Program Exam to be eligible to pass this subject.The CPA Program Exams are of three hours and 15 minutes duration. CPA Program Exams are Open Book. As this exam forms part of a professional qualification, the required level of performance is high. CPA Program exams are conducted by CPA Australia.	N/A	Central exam	Individual	Yes	70	SILO1, SILO2, SILO3, SILO4
Individual Case Study Assignment (1000 words). Students will prepare an individual case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element.	N/A	Assignment	Individual	No	10	SILO1, SILO2, SILO3, SILO4
Group Assignment (500 words per student). Students will work in groups to prepare an in-depth case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element.	N/A	Assignment	Group	No	20	SILO1, SILO2, SILO3, SILO4

Melbourne (Bundoora), 2020, Week 29-43, Blended