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MODULE DESCRIPTOR
Module Title
Ethics and Professional Skills - ACCA (Essential)
Reference BS4076 Version 1
Created April 2022 SCQF Level SCQF 10
Approved July 2022 SCQF Points 15
Amended ECTS Points 7.5

Aims of Module
To understand and apply the ethical values that guide the behaviours of a professional accountant and develop professional skills in leadership, communication and commercial awareness.

Learning Outcomes for Module
On completion of this module, students are expected to be able to:
1 Apply ACCA ethical principles to manage complex professional and ethical business issues.
2 Demonstrate personal effectiveness and commercial awareness in order to recommend innovative solutions to problem solve and create business opportunities.
3 Critically identify different leadership styles and how these inform management and communication approaches.
4 Apply professional and commercial awareness to complex scenarios using appropriate data manipulation techniques to recommend innovative business solutions.

Indicative Module Content
Content is determined by the ACCA Ethics and Professional Skills exam syllabus.

Module Delivery
The module is delivered in Blended Learning mode using structured online learning materials/activities and directed study provided by ACCA.

Indicative Student Workload Full Time Part Time
Contact Hours 18 N/A
Non-Contact Hours 18 N/A
Placement/Work-Based Learning Experience [Notional] Hours 114 N/A
TOTAL 150 N/A
Actual Placement hours for professional, statutory or regulatory body 100  

ASSESSMENT PLAN
If a major/minor model is used and box is ticked, % weightings below are indicative only.
Component 1
Type: Examination Weighting: 100% Outcomes Assessed: 1, 2, 3, 4
Description: The ACCA Ethics and Professional Skills Exam.

MODULE PERFORMANCE DESCRIPTOR
Explanatory Text
The module is assessed by one component: C1 - Examination - 100% weighting. This module is not graded.
Module Grade Minimum Requirements to achieve Module Grade:
Pass Demonstrates that the learning outcomes have been met.
Fail Fails to demonstrate that the learning outcomes have been met.
NS Non-submission of work by published deadline or non-attendance for examination

Module Requirements
Prerequisites for Module BS1071; BS1072; BS2070; BS2071; BS2080; BS3070; BS3071; BS3080; BS3116; BS3117; BS4070; BS4074.
Corequisites for module None.
Precluded Modules None.

INDICATIVE BIBLIOGRAPHY
1 CRANE, A. and MATTEN, D., 2019. Business Ethics. 5th Edition. Oxford: Oxford University Press.
2 DUSKA, R. DUSKA, B & RAGATZ, J. 2011. Accounting Ethics. 2nd edition. Wiley-Blackwell, Chichester.


Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781