Ethical Principles in Finance and Accounting

Postgraduate | 2026

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Mode icon
Mode
Mode
Your studies will be on-campus, and may include some online delivery
On campus
area/catalogue icon
Area/Catalogue
BAFI 5016
Course ID icon
Course ID
202986
Campus icon
Campus
Adelaide City Campus West
Level of study
Level of study
Postgraduate
Unit value icon
Unit value
6
Course owner
Course owner
School of Accounting and Fin
Course coordinator
Course coordinator
Hien Han
Course level icon
Course level
1
Work Integrated Learning course
Work Integrated Learning course
No
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
Yes
University-wide elective icon
University-wide elective course
Yes
Single course enrollment
Single course enrolment
Yes

Course overview

The purpose of this course is to focus on the context of the theoretical and empirical underpinning of professional ethics in finance and accounting. The course seeks to link theory and research to the practical application of ethical choices facing the finance and accounting professions. The conduct of stakeholders responsible for preparing and using financial information including moral dimensions and ethical aspects are interpreted through the application of various accounting and finance theories. This reinforces the role of finance and accounting professionals in a dynamic business environment and their significance to society in general. In accordance with various principle-based Association and Regulatory Codes of Ethics and Standards of Professional Conduct, several contemporary business issues are examined to illustrate these concepts.

Course learning outcomes

  • Analyse, evaluate and critically reflect on various theoretical and practice-based principles of morals and ethics
  • Apply and explain ethical principles to the role of business in society including the reporting of financial information and the competing perspectives of the stakeholder and shareholder
  • Demonstrate an ability to exercise professional judgement consistent with an organisation’s ethical values and corporate social responsibility
  • Identify and discuss the application of professional body ethics and professional conduct standards to business decision-making and its consequences in an ethical context

Availability

Census date Icon
Census date
Fri 27/03/2026
Enrol by date
Enrol by date
Fri 13/03/2026
Last day to W
Last day to W
Fri 10/04/2026
Last day to WF
Last day to WF
Fri 08/05/2026

Class details

Adelaide City Campus West

Class number
Class number 25202
Section
Section SE01
Size
Size 50
Available
Available 50
Dates Days Time Campus Location Instructor
23 Feb - 13 Apr Monday 5:10pm - 8pm Adelaide City Campus West AHMS, 4050A-B
4 May - 1 Jun Monday 5:10pm - 8pm Adelaide City Campus West AHMS, 4050A-B
Class number
Class number 25201
Section
Section SE03
Size
Size 50
Available
Available 50
Dates Days Time Campus Location Instructor
25 Feb - 15 Apr Wednesday 2:10pm - 5pm Adelaide City Campus West Jeffrey Smart, JS4-11
6 May - 3 Jun Wednesday 2:10pm - 5pm Adelaide City Campus West Jeffrey Smart, JS4-11
Class number
Class number 25200
Section
Section SE05
Size
Size 50
Available
Available 50
Dates Days Time Campus Location Instructor
25 Feb - 15 Apr Wednesday 5:10pm - 8pm Adelaide City Campus West Jeffrey Smart, JS3-13A
6 May - 3 Jun Wednesday 5:10pm - 8pm Adelaide City Campus West Jeffrey Smart, JS3-13A

Census date Icon
Census date
Fri 04/09/2026
Enrol by date
Enrol by date
Fri 21/08/2026
Last day to W
Last day to W
Fri 18/09/2026
Last day to WF
Last day to WF
Fri 16/10/2026

Class details

Adelaide City Campus West

Class number
Class number 55287
Section
Section SE03
Size
Size 50
Available
Available 50
Dates Days Time Campus Location Instructor
7 Aug - 25 Sep Friday 9:10am - 12pm Adelaide City Campus West Sir George Kingston, GK4-30
16 Oct - 13 Nov Friday 9:10am - 12pm Adelaide City Campus West Sir George Kingston, GK4-30
Class number
Class number 55286
Section
Section SE04
Size
Size 50
Available
Available 50
Dates Days Time Campus Location Instructor
6 Aug - 24 Sep Thursday 5:10pm - 8pm Adelaide City Campus West Sir George Kingston, GK4-30
15 Oct - 12 Nov Thursday 5:10pm - 8pm Adelaide City Campus West Sir George Kingston, GK4-30
Class number
Class number 55285
Section
Section SE05
Size
Size 50
Available
Available 50
Dates Days Time Campus Location Instructor
7 Aug - 25 Sep Friday 12:10pm - 3pm Adelaide City Campus West Sir George Kingston, GK4-30
16 Oct - 13 Nov Friday 12:10pm - 3pm Adelaide City Campus West Sir George Kingston, GK4-30

Prerequisite(s)

  • must have completed all of ACCT5001 Accounting Concepts and Methods/BAFI5000 Principles of Finance

Corequisite(s)

N/A

Antirequisite(s)

N/A

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Only some Postgraduate Coursework programs are available as Commonwealth Supported. Please check your program for specific fee information.

The Student Contribution amount displayed below is for students commencing a new program from 2021 onwards. If you are continuing in a program you commenced prior to 1 January 2021, or are commencing an Honours degree relating to an undergraduate degree you commenced prior to 1 January 2021, you may be charged a different Student Contribution amount from the amount displayed below. Please check the Student Contribution bands for continuing students here. If you are an international student, or a domestic student studying in a full fee paying place, and are continuing study that you commenced in 2025 or earlier, your fees will be available here before enrolments open for 2026.