Inherent requirements for Accounting


These inherent requirements apply to the following courses:

  • Master of Accountancy - course code 2691
  • Master of Professional Accounting - course code 2689

Introduction

The Western Sydney University and the School of Business (SoB) strongly supports the right of all people to pursue an accounting course.

Inherent requirements are the essential components of a course or unit that demonstrate the abilities, knowledge and skills to achieve the core learning outcomes of the course or unit, while preserving the academic integrity of the University's learning, assessment and accreditation processes. The inherent requirements are the abilities, knowledge and skills needed to complete the course that must be met by all students.

Students with a disability or chronic health condition may be able to have reasonable adjustments made to enable them to meet these requirements.

The school is committed to making reasonable adjustments to teaching and learning, assessment and other activities to enable students to participate in their course. Reasonable adjustments must not fundamentally change the nature of the inherent requirement.

Admission to the accounting profession in Australia is governed by the requirements of the major professional bodies, namely the Institute of Chartered Accountants Australia (ICAA), CPA Australia and the Institute of Public Accountants (IPA). These rules require a minimum of the equivalent of three years full time academic study. A first degree in a business-related area is a requirement common to all accounting bodies recognised in Australia.

To support potential and current students' decision making, a series of inherent requirement statements have been developed. These statements specify the course requirements of the accounting courses for student admission and progression. The statements are clustered under six domains consisting of ethical behaviour. behavioural stability, legal, communication, cognition and information and communication technologies.

The inherent requirements outlined below provide a guide to inform decision making for students and staff.

How to read the inherent requirement statements

If you are intending to enrol in an accounting course at the SoB, you should look at these inherent requirement statements and think about whether you may experience challenges in meeting these requirements. These inherent requirements should be read in conjunction with other course information.

If you think you may experience challenges for any reason including a disability or chronic health condition, you should discuss your concerns with the SoB staff such as the Director of Academic Program, Academic Course Advisor, School Disability Coordinator or a Campus Disability Advisor. These staff can work collaboratively with you to determine reasonable adjustments to assist you to meet the inherent requirements. In the case where it is determined that inherent requirements cannot be met with reasonable adjustments, University staff can provide guidance regarding other study options.

The inherent requirement is made up of the following five components:

  • Level 1 - introduction to the inherent requirement
  • Level 2 - description of the inherent requirement
  • Level 3 - explanation of why this is an inherent requirement of the course
  • Level 4 - the nature of any adjustments that may be made to allow you to meet the requirement
  • Level 5 - examples of tasks that show you've met the requirement.

These are examples only and are not a comprehensive list.

Inherent requirement domains and statements

There are six domains of inherent requirements in the accounting courses. Some domains have a number of sub-domains.

Ethical behaviour

Level Inherent requirements statements
1 Accountancy is a profession governed by professional standards and the codes of conduct. These standards can be found at: Accounting Professional and Ethics Standards Board (opens in a new window). Students must be able to demonstrate their ability to meet these standards.
2 Student demonstrates knowledge of and understanding of the requirements of ethical behaviour in practice.
3

Justification of inherent requirement:

» The ability to comply with professional accounting codes and standards facilitates safe, competent interactions and relationships for students and/or the people with whom they engage. This supports the physical, psychological, emotional and spiritual wellbeing of all.

4Adjustments must support the recognised codes of conduct and values of society or result in unethical behaviour. Adjustments specific to the individual can be discussed with the Campus Disability Advisor.
5

Exemplars:

» Engage with the accounting industry in a professional manner.
» Demonstrate ability to reflect on ethical dilemmas and issues and take responsibility for ensuring awareness of ethical behaviour.

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Behavioural stability

Level Inherent requirements statements
1 Behavioural stability is required to function and adapt effectively in a program of study in accounting.
2 Student demonstrates the behavioural stability required to work constructively in a diverse and changing academic environment.
3

Justification of inherent requirement:

» Behavioural stability is required to work individually and in groups in the academic environment. Accounting students will be required to have behavioural stability to manage their academic responsibilities.

4Adjustments must support stable, effective and professional behaviour in academic and professional settings. Adjustments specific to the individual can be discussed with the Campus Disability Advisor.
5

Exemplars:

» Being receptive and professional in responding appropriately to constructive feedback.
» Managing own emotions and behaviour effectively when dealing with individuals both in classroom and placement settings.
» The ability to engage with peers and staff appropriately and with sensitivity in discussion settings in the classroom and in team tasks.

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Legal

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Communication

This course requires effective verbal and written communication skills.

Verbal
Level Inherent requirements statements
1 Effective verbal communication, in English, is an essential requirement to participate in accounting courses.
2

Student demonstrates:
» Sensitivity to individual and/or cultural differences
» The ability to understand and respond to verbal communication accurately, appropriately and effectively
» The ability to provide clear instructions in the context of the situation
» The ability to provide clear feedback and reporting

3

Justification of inherent requirement:

» Communicating in a way that displays respect and empathy to others and develops trusting relationships
» Interactivity of communication is necessary for effectiveness of advice and for resolving complex problems in the course
» Verbal communication is essential for developing and maintaining effective relationships with peers in tutorials and in group assessment tasks

4Adjustments must address effectiveness, clarity and accuracy issues. Adjustments specific to the individual can be discussed with the Campus Disability Advisor
5

Exemplars:

» Participating in tutorial discussions
» Responding appropriately to an information request in the classroom

Written
Level Inherent requirements statements
1 Effective written communication, in English, is a fundamental part of Accounting practice. Accounting students must be able to acquire, understand, apply and convey information in a written format.
2 Student demonstrates the capacity to construct coherent written communication appropriate to the circumstances.
3

Justification of inherent requirement:

» Construction of written text based assessment tasks to reflect the required academic standards are necessary to convey knowledge and understanding of relevant subject matter
» Accurate written communication is essential to provide consistent professional service

4Adjustments must meet necessary standards of clarity, accuracy and accessibility to ensure effective recording and transmission of information in academic, and placement settings. Adjustments specific to the individual can be discussed with the Campus Disability Advisor.
5

Exemplars:

» Constructing an essay or research report to academic standards
» Constructing accounting reports and documents

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Cognition

This course requires knowledge of theory and the skills of cognition, comprehension and numeracy.

Knowledge and cognitive skills
Level Inherent requirements statements
1 Consistent knowledge and effective cognition skills must be demonstrated to provide professional and competent accounting practice.
2 Student demonstrates:
» Capacity to locate appropriate and relevant information
» Ability to process information
» Ability to integrate and implement knowledge
3

Justification of inherent requirement:

» The ability to acquire information and to accurately convey messages is fundamental to ensure effective assessment and advice
» The ability to read, decode, interpret and comprehend multiple sources of information is fundamental for understanding and applying accounting principles

4Adjustments must ensure that a clear demonstration of knowledge and cognitive skills is not compromised or impeded. Adjustments specific to the individual can be discussed with the Campus Disability Advisor.
5

Exemplars:

» Ability to conceptualise and use appropriate knowledge in response to academic assessment items
» Demonstrating the capacity to apply knowledge of policy and procedures in class discussions and professional contexts

Numeracy
Level Inherent requirements statements
1 Accurate numeracy skills are essential to accounting studies
2 Student demonstrates:
» The ability to acquire evidence and accurately convey appropriate information both in data and numerical formats.
» The ability to reason with numbers and other mathematical concepts and apply these in a range of contexts and to solve a variety of problems
3

Justification of inherent requirement:

» Competent application of numeracy skills is essential in accounting to facilitate effective information and advice

4Adjustments must demonstrate a capacity to interpret and apply concepts and processes in an accurate and effective manner. Adjustments specific to the individual can be discussed with the Campus Disability Advisor
5

Exemplars:

» Demonstrate accurate calculation and interpretation of complex accounting transactions involving numeracy skills
» Demonstrating capacity to undertake complex financial analysis of accounting reports

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Information and Communication Technologies (ICT)

Level Inherent requirements statements
1 Competent ICT (computing) skills are essential to accounting studies.
2 Student demonstrates:
» The ability to use ICT, both appropriately and effectively in a range of accounting areas
3

Justification of inherent requirement:

» The ability to use computing skills (both specific and non-specific to accounting) is fundamental to accounting studies

4Adjustments must demonstrate a capacity to effectively use a range of ICT (both specific and non-specific to accounting) to apply and communicate accurate information. Adjustments specific to the individual can be discusses with Campus Disability Advisor.
5

Exemplars:

» Preparing accounting entries and/or reports using accounting specific ICT
» Using accounting specific software programs to process and present information relevant to accounting.

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*Developed from: Johnson, A., Allan, T., Phillips, K., Azzopardi, T., Dickson, C., Goldsmith, M & Hengstberger-Sims, C. (2011). Inherent Requirements of Nursing Education (IRONE), Western Sydney University School of Nursing & Midwifery and Student Equity & Disability Services

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