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nternational corporate governance: North America, Europe and AsiaPacific Marketbased systems of corporate governance Relationshipbased systems of corporate governance o AsiaPacific approaches Accountancy as a profession o Attributes of a profession A conceptual framework for ethical behaviour o Theoretical approaches to ethics o A conceptual framework for individual ethical behaviour o Factors influencing decisions Professional ethics for accountantsservice ideal39。 Professional practice applying ethical decisionmaking models o A philosophical approach to applying ethics o Systematic approaches: Ethical decisionmaking models o Decisionmaking models The role of financial accounting standards Australian accounting regulation Trade Practices Act Other legislation affecting business Module 4: Corporate governance International corporate governance structures Board structureModule 5: Conceptual framework for general purpose financial reporting o Preliminary ments o Systems and theories o How theories e into existence o Deductive v. inductive processes o Theory in accounting o Problems with inductive accounting theories o The Australian conceptual framework project o A general parison of the Australian and International frameworksinternational framework Contemporary issues o Measuring the elements of financial statements o Technical benefits o Professional judgment o Social and political constraints Comprehensive case studies Business Strategy and Leadership CPA113(“企業(yè)策略與領(lǐng)導(dǎo)技能”,對企業(yè)制定的戰(zhàn)略進行總體介紹和分析)100%以案例為基礎(chǔ)的問答題The overall objective of this segment is to provide candidates with an understanding of the basic concepts and principles that underlie the practices of strategy and leadership. In the increasingly plex business environment in which organisations operate, characterised by change, uncertainty and escalating petition, the disciplines of strategy and leadership have bee critical to successful organisational performance. Specifically, the segment aims to: Apply concepts such as environment and industry analysis, capability analysis and gap analysis to business strategy formulation. Analyse the role of leaders in developing and implementing strategy. and apply these concepts to business case scenarios through the use of a major case study. The origins and importance of strategy Leadership defined Strategic thinking and analysis Strategic leadership Analysing the external environment Remote environment analysis Understanding the industry life cycle From industry to market analysis Identifying the existing business strategy: The five questions approach Identifying and analysing corporate strategy: The four questions approach Strategic capabilities Measuring organisational performance CPAs and internal environment analysisModule 4: Formulating a strategy Business strategic options Risk assessment Practical strategic decisionmaking The role of the CPA in formulating strategyModule 5: Implementing strategy Managing people and systems The politics of strategy implementation The role of leadership in implementing strategyModule 6: Leadership and the strategic process Achieving strategic success The role of leaders in strategic thinking The role of leaders in setting direction The role of leaders in implementing strategy Future challengesModule 7: Case study Part B: Notting Foods Australia Pty LtdFinancial Reporting and Disclosure39。 Part A: P