Unit convenor and teaching staff |
Unit convenor and teaching staff
Associate Professor
Johannes Dumay
Contact via Email only
329 E4A
By Appointment
Adjunct Lecturer
Charles Koh
Contact via Email
Outside 329 E4A
TBA
Adjunct Lecturer
Allyson Cox
Contact via Email
E4A Level 5
TBA
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
Admission to MRes
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
ACCG927
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Unit description |
Unit description
This unit focuses on special topics in financial accounting and corporate governance. Topics include sustainability reporting, integrated reporting, intellectual capital, and models of corporate governance. Emphasis is placed on the importance of global harmonisation and the convergence of accounting and corporate governance. Students are encouraged to explore current issues and problems in complex contexts using social, ethical, economic, political and global perspectives, and to develop skills in analysis and investigation that are required to undertake more advanced research. A sound understanding of how to analyse relevant scholarly research papers, to critically evaluate accounting theories, governance policies and procedures, and to understand the implications of research findings. This unit provides students with essential research experiences that develop the concepts and skills necessary for advanced research in accounting and corporate governance.
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Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Activities | Hours |
Weekly seminars | 39 |
Assessed coursework | 18 |
Essay | 40 |
Final exam | 20 |
Readings/self-study | 33 |
Total | 150 |
Research and Practice, Global and Sustainability
This unit addresses global and sustainability issues as direct areas of study and as necessary implications arising from the materials, assessment and academic discussion and debate in classes/seminars. We promote sustainability by developing ability in students to research and locate information within accounting discipline. We aim to provide students with an opportunity to obtain skills which will benefit them throughout their career.
The unit materials have a reference list at the end of each chapter/module/text containing all references cited by the author. These provide some guidance to references that could be used to research particular issues.
Name | Weighting | Due |
---|---|---|
Presentation | 30% | Weekly x 9 |
Essay - Part 1 | 30% | October 4 2016 9 am |
Essay - Part 2 | 10% | 14/11/2016 9 am |
Final exam | 30% | During examination period |
Due: Weekly x 9
Weighting: 30%
● Task Description
This assessment has two parts. First, for 9 of the 13 weeks you will be given two chapters and/or articles to read, and a case study. You are asked to provide a written critical reflection of 250 words about the readings and argue how they apply to the case study. The assessment is designed to introduce you to different contemporary accounting and corporate governance issues and how to apply them to real world cases. These form the basis of the material to be covered in the individual essay and as source material for the exam. The critical reflections allow you to develop writing skills and the ability express your knowledge about the course content. This part of the assessment is graded individually in class using peer feedback and assessment. This to contributes 50% of your grade for this assessment. The first assessment will not count towards your grade as it is a trial assessment. However, it is still compulsory.
In the second part, you will participate in group case studies which are designed to help you and your group to develop skills for working together as you might in a work situation. The case studies are formative assessments that engage you directly with the concepts covered in the weekly readings and with a real life accounting and corporate governance situation. It allows you to develop skills to work together to analyse a real life accounting or corporate governance situation and argue for taking a particular course of action.The group will receive a grade and the group grade contributes 50% towards your grade for this assessment. The first assessment will not count towards your grade as it is a trial assessment.
● Assessment Criteria
1. Presentation, communication & style (written)
2. Use of literature/ Knowledge of theory
3. Data/information gathering/processing
4. Conclusions
5. Critical reasoning / critical thinking
6. Time management/self management
7. Interactive and group skills (include. Teamwork, Negotiation/micro-politics & empathy)
8. Presentation / communication (oral)
● Other Information
The group case study will be assessed by the lecturer using the following criteria:
Extensions
There are no extensions for this assessment. Students must be present in Class when the presentation is prepared and given or else they will receive a zero grade and the group members present will only receive a grade.
Penalties
Students not attending the class to prepare the presentation will be given a 0 grade. This penalty does not apply for cases in which an application for special consideration is made and approved.
Due: October 4 2016 9 am
Weighting: 30%
● Task Description
The purpose of the individual essay is to allow you to put accounting and corporate governance concepts into practice in a real life setting and allow you to demonstrate your research and writing skills on an individual basis. The assignment and the arguments you develop should help you reflect on your learning and link accounting theory to practice. This is a formative assessment designed to prepare you for the final exam.
● Assessment Criteria
Extensions
No extensions will be granted. Late tasks will be accepted up to 72 hours after the submission deadline.
Penalties
There will be a deduction of 20% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 40% penalty). This penalty does not apply for cases in which an application for special consideration is made and approved.
Due: 14/11/2016 9 am
Weighting: 10%
● Task Description
The purpose of the second part of the essay is to allow you to use feedback to improve your application of accounting and corporate governance concepts research and writing skills on an individual basis. The assignment and the arguments you develop should help you reflect on your learning and link accounting theory to practice. This is a formative assessment designed to prepare you for the final exam.
● Assessment Criteria
Extensions
No extensions will be granted. Late tasks will be accepted up to 72 hours after the submission deadline.
Penalties
There will be a deduction of 20% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 40% penalty). This penalty does not apply for cases in which an application for special consideration is made and approved.
Due: During examination period
Weighting: 30%
● Task Description
The final exam is summative assessment designed to let you demonstrate the knowledge and skills you have attained in the previous three formative assessments.
● Assessment Criteria
1. Conforming with instructions (e.g. word length, font, other instructions)
2. Presentation, communication & style (written)
3. Clarity of expression (incl. accuracy, spelling, grammar, punctuation)
4. Use of literature/ Knowledge of theory
5. Conclusions
6. Conceptualisation
A two hour final examination for this unit will be held during the University Examination period. The University Examination period in the First Half Year 2015 is from Monday 9 June to Friday 26 June. You are expected to present yourself for examination at the time and place designated in the University Examination Timetable. The timetable will be available in Draft form approximately eight weeks before the commencement of the examinations and in Final form approximately four weeks before the commencement of the examinations.
http://exams.mq.edu.au/ The only exception to not sitting an examination at the designated time is because of documented illness or unavoidable disruption. In these circumstances you may wish to consider applying for Disruption to Studies. The University’s policy on Disruption to Studies is available at
http://www.mq.edu.au/policy/docs/disruption_studies/policy.html
If a Supplementary Examination is granted as a result of the Disruption to Studies the examination will be scheduled as per the Supplementary Examination timetable of the Faculty. Please note that the supplementary examination will be of the similar format as the final examination.
The Macquarie university examination policy details the principles and conduct of examinations at the University. The policy is available at: http://www.mq.edu.au/policy/docs/examination/policy.htm Further details about the final exam for this unit will be available in the final week of classes and also on the unit web page (iLearn).
The text book for ACCG927 is Contemporary Issues In Accounting (First Edition) by Rankin et. al. (http://au.wiley.com/WileyCDA/WileyTitle/productCd-EHEP002337.html). The book is available in the Co-op bookshop on campus and at other Co-op locations. It is essential that all students purchase a hard copy of the text as it will be used as a learning resource in and out of the classroom on a weekly basis. Failure bring the book and or copies of assigned readings to class will demonstrate that you are not prepared to participate in your weekly group work and will cause your group to lose marks. Individual students not coming to class prepared to participate in group work will not be able to share in the group mark for that week.
Week 1 | Introduction to Critical Thinking (Lecture) |
01/08/2016 | The Smartest Guys in the Room Video |
Week 2 | Research skills (Topic) |
08/08/2016 | End note and referencing (Handout) Library Databases (Handout) Essay structuring (Handout) Critical thinking reflection - Trial |
Academic writing and argumentation | |
Week 3 | CH1: Contemporary issues in accounting (pp. 1-22) |
15/08/2016 | CH5: Theories in Accounting (pp. 131-158) |
Presentation 1 | |
Week 4 | CH6: Products of the financial reporting process (pp. 159-184) |
22/08/2016 | CH14: Special reporting issues (pp. 383-394 only) |
Presentation 2 | |
Week 5 | CH7: Corporate Governance (pp. 185-222) |
29/08/2016 | Christensen et al (2010) |
Presentation 3 | |
Week 6 | CH13: Corporate Failure (pp. 363-382) |
05/09/2016 | Carnegie & O'Connell (2014) |
Presentation 4 | |
Week 7 | CH8: Capital market research and accounting (pp. 223-252) |
12/09/2016 | Jordan and Clarke (2015) |
Presentation 5 | |
Semester break | Work on Essay |
19/09/2016 | |
Semester break | Work on Essay |
26/09/2016 | |
Week 8 | CH10: Fair value accounting (pp. 275-313) |
03/10/2016 | Cairns et al (2011) |
Presentation 6 | |
Essay - Part 1 due 04/10/2016 9am | |
Week 9 | Essay feedback workshop |
10/10/2016 | Exam strucuture |
Week 10 | CH12: International accounting (341-362) |
17/10/2016 | Baker et al (2010) |
Presentation 7 | |
Week 11 | CH11: Sustainability and environmental accounting (pp. 313-340) |
24/10/2016 | Milne & Gray (2014) & GRI Guidelines |
Presentation 8 | |
Week 12 | Integrated reporting (Topic) |
31/10/2016 | Dumay et al. (2016) & Integrated Reporting Framework 2013 |
Presentation 9 | |
Week 13 | Exam preparation and review |
07/11/2016 | Essay revision and critical reflection |
Week 14 | Exams |
14/11/2016 | Essay Part 2 Due 14/11/2016 9am |
Macquarie University policies and procedures are accessible from Policy Central. Students should be aware of the following policies in particular with regard to Learning and Teaching:
Academic Honesty Policy http://mq.edu.au/policy/docs/academic_honesty/policy.html
New Assessment Policy in effect from Session 2 2016 http://mq.edu.au/policy/docs/assessment/policy_2016.html. For more information visit http://students.mq.edu.au/events/2016/07/19/new_assessment_policy_in_place_from_session_2/
Assessment Policy prior to Session 2 2016 http://mq.edu.au/policy/docs/assessment/policy.html
Grading Policy prior to Session 2 2016 http://mq.edu.au/policy/docs/grading/policy.html
Grade Appeal Policy http://mq.edu.au/policy/docs/gradeappeal/policy.html
Complaint Management Procedure for Students and Members of the Public http://www.mq.edu.au/policy/docs/complaint_management/procedure.html
Disruption to Studies Policy http://www.mq.edu.au/policy/docs/disruption_studies/policy.html The Disruption to Studies Policy is effective from March 3 2014 and replaces the Special Consideration Policy.
In addition, a number of other policies can be found in the Learning and Teaching Category of Policy Central.
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/support/student_conduct/
Results shown in iLearn, or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au.
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
For all student enquiries, visit Student Connect at ask.mq.edu.au
For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/.
When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.
Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience, of applying higher level critical thinking skills, and of integrating and synthesising learning and knowledge from a range of sources and environments. A characteristic of this form of thinking is the generation of new, professionally oriented knowledge through personal or group-based critique of practice and theory.
This graduate capability is supported by:
Our postgraduates will be capable of systematic enquiry; able to use research skills to create new knowledge that can be applied to real world issues, or contribute to a field of study or practice to enhance society. They will be capable of creative questioning, problem finding and problem solving.
This graduate capability is supported by:
Our postgraduates will be able to communicate effectively and convey their views to different social, cultural, and professional audiences. They will be able to use a variety of technologically supported media to communicate with empathy using a range of written, spoken or visual formats.
This graduate capability is supported by:
We are re-introducing written critical reflections in place of two class tests. Students are also required to purchase a hard copy of the textbook because these will in use during in class assessments. During the preparation and presentation of in class assessments, no electronic device use will be permitted.