Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Verity Greenwood
Contact via verity.greenwood@mq.edu.au
E4A 310
Wednesday 2.00pm- 4.00pm or by appointment
Moderator
Hope Ashiabor
Contact via N/A
N/A
N/A
Hope Ashiabor
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
(4cp in ACCG or ACST or BUS or ECON or MKTG units at 600 level) or admission to MCyberSec
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
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Unit description |
Unit description
This unit is a partner in the Association of Certified Fraud Examiners (ACFE) Anti-Fraud Education Partnership. The unit is designed to provide practical knowledge and skills to manage appropriate responses required to be taken by organisations, fraud examiners and individuals when an allegation of fraud arises. Corporate compliance and action programs with legislative requirements will be addressed as well as fraud and corruption risk assessments that assist discovery, identification and reporting of corporate wrongdoing. In particular, this program enables practitioners to effectively retrieve and secure documentary or other evidence to support fraud investigations. Students will appreciate the composition of the investigation team and the issues and challenges that need to be addressed to successfully manage a fraud investigation.
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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:
Assessment Criteria
Three criteria will be used to assess student work in this Unit:
See the ACCG878 Assessment Guide, page 7-8 for the assessment of performance against standards in relation to each of these criteria.
Name | Weighting | Hurdle | Due |
---|---|---|---|
Online Forums | 20% | No | 20/08/2018-23/08/2018 |
Reflective Task (RT) | 30% | No | 5.00pm 16/09/18 |
Case Investigation Report | 50% | No | 5pm 11/11/2018 |
Due: 20/08/2018-23/08/2018
Weighting: 20%
Detail regarding the Online Forum is provided in the the Assessment Guide and discussed in the Module One seminar. In summary the topics is:
Online Forum
Responding to the Allegations
Assessed
Topic:
Technology has changed the way a fraud may be committed, but it has also created paper trails that often make it easier to detect and investigate a fraud. For further details, see Mod 1
Deadlines for each Forum are provided in Relationship between Assessment and Learning Outcomes in the Unit Assessment Guide (pages 13-14). Note that non-submission into the Forum will result in an automatic fail grade for the missed Online Forum assessment.
Due: 5.00pm 16/09/18
Weighting: 30%
The Reflective Task has a definite topic based on the unit case study, your contributions are assessed and feedback is given. Details of the Reflective Task are provided for each Module and will be discussed in the seminars. In summary the topics are:
Reflective Task
Responding to the Allegations
Assessed
Topic:
'Often the motivations, methods and expectations of modern fraudsters are sheltered by the anonymity of the Internet and the embarrassment of victims.'
Submission: The deadline for the Reflective Task are provided in the Assessment Guide under the heading Relationship between Assessment and Learning Outcomes (pages 13-14 of that guide). The RT is to be submitted by 5pm on the 16th September, 2018 (due date). Online submission will be subject to Turn-it-in check. Maximum 500 words. Ensure that the statement on page 3 under 'General Assessment Information' is cut and pasted into your RT. This statement will not be included in your word count. Also ensure that the RT is uploaded and submitted correctly by clicking the 'submit' button. Documents left as drafts on the submission site will not be marked.
Penalty and Extension: No extensions will be granted. There will be a deduction of 10% 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 – 20% penalty). This penalty does not apply for cases in which an application for special consideration is made and approved. No submission will be accepted after solutions have been posted.
Due: 5pm 11/11/2018
Weighting: 50%
In Week 2 a ‘real life’ case study scenario will be given. This case study will be used in a logical flow as the basic model for the fraud investigation in all the modules covered in the unit. The case investigation report is based on the findings of the fraud investigation case study used in the unit. Consequently gathering evidence in a portfolio for the report should be a continuing feature of your participation in the unit. A fraud examiner is responsible for writing clear, accurate and unbiased reports reflecting the fraud investigation and fraud examination results. The suggested structure of the finished Case Investigation Report is discussed in the ACCG878 Assessment Guide.0 words)
Submission : Case Investigation Report is to be submitted by 5pm on Sunday 11 November, 2018. This assignment is to be a concise word processed document (maximum 3,000 words) and English expression is very important in this task. Online submission will be subject to a Turn-it-in check. Ensure that the statement on page 3 under 'General Assessment Information' is cut and pasted into your case investigation report. This statement will not be included in your word count. Also ensure that the case investigation report is uploaded and submitted correctly by clicking the 'submit' button. Documents left as drafts on the submission site will not be marked.
Penalty and Extension: No extensions will be granted. There will be a deduction of 10% 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 – 20% penalty). This penalty does not apply for cases in which an application for special consideration is made and approved. No submission will be accepted after solutions have been posted.
Note that non-submission of the assignment will result in an automatic fail grade for the unit.
The on-campus sessions provide opportunities to explore concepts covered in the Modules through seminars, discussions and group activities. Students studying in Australia on international study visas are required to attend all on-campus sessions. For other students, attendance is strongly encouraged but not a course requirement.
Date |
Time? |
Focus? |
Saturday 1 = Sat 11 August |
9.00am – 5.00pm |
Module 1; Online Forum; Forum 1; Case Investigation Report |
Saturday 2 = Sat 8 September |
9.00am – 5.00pm |
Module 2, RT: Case Study description; *Industry Lecture* |
Saturday 3 = Sat 20 October |
9.00am – 5.00pm |
Module 3, Final Case Study analysis; *Industry Lecture* |
The timetable for classes can be found on the University web site at:
http://www.timetables.mq.edu.au/
The normal format for each on-campus session will be as follows:
(a) Seminar / interactive discussion – each on-campus session, the lecturer will lead discussion covering the key points of the relevant material. The format and approach for this session will vary but may include a question and answer session where students will be asked to participate. This will require students to have pre-read the material.
(b) Preparation and review of pre-assigned tasks and/or practice questions –students will be expected to complete, and contribute to discussion concerning, various set tasks and practice questions. The amount of time spent on these tasks/questions and the campus session in which they are completed will be at the discretion of the lecturer and will depend upon time available. Accordingly, students should bring a copy of these questions to every on-campus session.
Prescribed and Recommended texts and/or materials
Commonwealth Government, Corporations Act 2001 (Corporations Act) Part 9.4AAA Section 1317 AA-AE, http://www.comlaw.gov.au/Details/C2013C00003/Html/Volume_5#_Toc344127819
Corporations Act 2001 (Corporations Act) Part 9.4AAA Section 1317 AA-AE (Cth) www.comlaw.gov.au/Details/C2013C00003/Html/Volume_5#_Toc344127819
Cybercrime Act 2001, No. 161, 2001 (Cth) https://www.legislation.gov.au/Details/C2004A00937
Cybercrime Legislation Amendment Act 2012, No. 120, 2012 (Cth) https://www.legislation.gov.au/Details/C2012A00120
Independent Commission Against Corruption Act 1988 No 35. http://www.legislation.nsw.gov.au/maintop/view/inforce/act+35+1988+cd+0+N
New South Wales Government, Public Interest Disclosures Act 1994 No 92, http://www.legislation.nsw.gov.au/viewtop/inforce/act+92+1994+FIRST+0+N/
Privacy and Personal Information Protection Act 1998, http://www.austlii.edu.au/au/legis/nsw/consol_act/papipa1998464/
Jackson, C.W. Detecting Accounting Fraud: Analysis and Ethics,Global Edition, Pearson Publishers, ISBN 10: 1292059400/ ISBN 13: 9781292059402
Wells, J.T. (2017) Corporate Fraud Handbook: Prevention and Detection, 5th Edition. ISBN: 978-1-119-35198-6 ((Electronic version available Macquarie Library e-Reserve)
Silverstone, H., Sheetz, M. Pednault, S. and Rudewicz, F (2012) Forensic Accounting and Fraud Investigation for Non-Experts, 3rd Ed, John Wiley & Sons, New Jersey, USA (Electronic version available Macquarie Library e-Reserve HV8079.F7.S55 2012)
Recommended Books
Meyer, P. (2010) Liespotting: Proven Techniques to Detect Deception, St. Martins Griffin, New York.
Pednault, S. (2010) Anatomy of a Fraud Investigation: from detection to prosecution, John Wiley & Sons, Inc. Hoboken, New Jersey.
Rabon, D. and Chapman, C. (2010) Fraud –Related Interviewing, Carolina Academic Press, Durham, North Carolina.
Recommended Journal
Ó Ciardhuáin, S. (2004) An Extended Model of Cybercrime Investigations, International Journal of Digital Evidence, Summer 2004, Vol 3, Issue 1, https://utica.edu/academic/institutes/ecii/publications/articles/A0B70121-FD6C-3DBA-0EA5C3E93CC575FA.pdf
A module-by-module list of the topics to be covered is at the end of the unit guide.
Component |
Details |
Unit Outline |
Read this Unit Outline right through first. It contains a great deal of information that you'll need to know, including assessment requirements and grading criteria, schedules of activities, reading guidelines and information about plagiarism, progress and where to get help. |
Modules |
There are three Modules in this Unit. The three provide summaries of content, suggested readings, Practical Assessment Tasks (readings and associated questions to help guide your study) and information about the online Forum and other assessments. See the next Section for details. |
Reflective Task Assessment |
One Reflective Task (RT) assessment will be conducted. You are required to complete and submit this assessment online and your assessment will be assessed. The Reflective Task is an exercise designed to encourage reflection on Unit topics and associated readings. For details of RT and how it is assessed, see Relationship between Assessment and Learning Outcomes section, pages 13-14 of the ACCG878 Assessment guide. Online submission subject to Turn-it-in check. |
Online Forum |
One formal online Forum will be conducted during the Session. This is analogous to tutorials in a traditional course. You are required to participate actively in it, and your contributions will be assessed. There is an informal 'Drop In Dialogue’ (not assessed!), allowing opportunities for discussions and requests for help from classmates which might take place outside a traditional class. For example, if you want to meet online with a few classmates to swap drafts of your evolving report and get their help, the 'Drop In Dialogue’ is a good place to do it. |
Consultations |
Attend the Convenor onsultations in E4A 310 when you need to discuss the unit or seek further assistance as required. |
e-Reserve |
Recommended readings can be downloaded from e-Reserve. The e-reserve link gives you access to other areas of the library that you will need, namely the Journal Finder, Catalogue and Databases. |
Overview of Modules
An overview of modules is given below:
Module |
Provides opportunities for participants to: |
Module 1 Responding to the Allegations |
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Module 2 Fraud Investigation Team |
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Module 3 Investigative Techniques |
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Work Requirements
This Unit has been designed as a 4 postgraduate credit point Unit, requiring the equivalent of 13 weeks of work over one semester. Being a four credit-points Unit you should expect to spend a minimum of 12 hours per week to meet the requirements of the Unit. As a postgraduate student, you bring valuable knowledge and experience to the Unit. As you work through the Unit, try to:
In completing the Unit, you are expected to:
• participate fully in online forums and in seminars
• provide feedback in class and/or in the ‘Drop In Dialogue’
• read at least the material in e-reserve and any other materials designated for
each module, and bring this reading into discussions.
Assignment Preparation and Submission
At the start of each assignment submitted online (Reflective Task and Case Investigation Report), you are required to paste in the following words and insert your name:
I, [Insert your name], declare that:
This assignment is entirely my own work based on my personal study and/or research.
Topic/Subsection |
Readings |
Activities |
Online delivery |
Module 1: Responding To The Allegations Saturday 11th August 2018 |
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1.1 Introduction |
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Introduction to unit. |
1.2 Introduction to Internal Fraud Investigations |
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Prepare answers to Peter Madoff Case Study a. and b. (page 64); Video: ‘Causes of Fraud’
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Introduction of ‘real life’ case study.
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1.3 Legal Context of Internal Investigations |
Refer to legislation listed under ‘Prescribed and Recommended texts and/or materials Readings List
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See online delivery |
Review relevant fraud legislation/legal framework of cyber security; court system; whistleblower legislation
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1.4 Finding Fraud |
Video: ‘Other People’s Money: The Basics of Asset Misappropriation’.
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Required: Prepare answer to Peregrine case study a (1) and b. |
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1.5 Initial Assessment and Procedure |
Read Silverstone et al (2012) Ch.9, pp.143 -156 |
See online delivery |
Key elements of investigation; investigation protocol; response and process upon allegation of fraud
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Module 2: Fraud Examination Team Saturday 8th September 2018 |
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2.1 Managing The Case |
R *Industry Lecturer*
Read Silverstone et al (2012) Ch.9, pp.160-167
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Video: ‘Corporate Con: Internal Fraud and the Auditor’. |
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2.2 Managing The Fraud Investigation Team |
Suggested reading: Pednualt 2010 (Ch 2)
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See online delivery |
Structuring/identifying skills and expertise of fraud investigation team; allocation/management of resources; investigation process
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2.3 Project Management
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Reading: Ch 5 (Jackson);
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1.Prepare answers for Tyco International case study c (p.179); 2. Bring an early case investigation report draft for discussion with other class members
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2.4 Professional Standards |
Read Ch. 8 (Jackson) ‘Effective Practices for Managing Conflicts of Interest (pp. 307-310)
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See online delivery |
Internal/external expertise; Conflicts of interest; Reporting issues; Investigation objectives; Ethical and moral practice. |
Module 3: Investigative Techniques Saturday 20th October 2018 |
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3.1 Electronic Investigation and Surveillance |
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See online delivery |
Electronic Investigation, Surveillance and Matrices Design
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3.2 Document Collection and Analysis |
*Inustry Lecturer*
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Video: ‘Analysing and Managing Financial Information’ |
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3.3 Interviewing Witnesses and Suspects |
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Video: Beyond the Numbers: Professional Interview Techniques’ |
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3.4 Reporting and Litigation |
Read Ch 7 (Jackson) pp.277-278 . |
See online delivery
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Case study resolution, reflection and remediation; expert witness requirements; litigation process |
Case Investigation Report Summary |
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See online delivery |
Online review of case investigation report and assessment requirements. |
Macquarie University policies and procedures are accessible from Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central). Students should be aware of the following policies in particular with regard to Learning and Teaching:
Undergraduate students seeking more policy resources can visit the Student Policy Gateway (https://students.mq.edu.au/support/study/student-policy-gateway). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
If you would like to see all the policies relevant to Learning and Teaching visit Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central).
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/study/getting-started/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.
Extensions
You are expected to submit written assessment tasks by the published due date UNLESS you have received written permission to submit your work at a later date from the Unit convenor. Extensions will only be granted in exceptional, unforeseen circumstances (known workload is not a legitimate or sufficient reason for the granting of an extension). However, Special Consideration is available for students who are prevented by serious and unavoidable disruption from completing any Unit requirements in accordance with their ability. All students have the right to submit an application for Special Consideration. Details of how the University defines serious and unavoidable disruption to studies, and information about the processes involved, are contained in the Special Consideration Policy.
Confidentiality
In the actual and virtual classroom, the University respects your right to confidentiality and to having your ideas protected. We aim to develop a safe and secure online learning environment in which you can freely express your ideas and opinions. Your Unit convenor will ensure that all submitted online discussions and assignments are treated with confidentiality and respect.
The password-protected component of your Unit's web site is hosted on Online Learning @ MQ. For information about confidentiality when studying online, see http://online.mq.edu.au/uw/conf.html
Note that submission of assignments via iLearn involves an inbuilt automatic check for plagiarism using the Turnitin application.
Academic Honesty
The nature of scholarly endeavour, dependent as it is on the work of others, binds all members of the University community to abide by the principles of academic honesty. Its fundamental principle is that all staff and students act with integrity in the creation, development, application and use of ideas and information. This means that:
Further information on the academic honesty can be found in the Macquarie University Academic Honesty Policy at University Academic Honesty Policy at http://www.mq.edu.au/policy/docs/academic_honesty/policy.html
Grades
Macquarie University uses the following grades in coursework units of study:
HD –High Distinction
D – Distinction
CR – Credit
P – Pass
F – Fail
Grade descriptors and other information concerning grading are contained in the Macquarie University Grading Policy which is available at:
http://www.mq.edu.au/policy/docs/grading/policy.html
All final grades in the Department of Accounting and Corporate Governance are determined by a grading committee and are not the sole responsibility of the Unit Coordinator.
The final grade that is awarded reflect the corresponding grade descriptor in the Grading Policy.
To pass the unit, students need an overall mark of 50%.
Grading appeals and final examination script viewing
If, at the conclusion of the unit, you have performed below expectations, and are considering lodging an appeal of grade and/or viewing your final exam script please refer to the following website which provides information about these processes and the cut off dates in the first instance. Please read the instructions provided concerning what constitutes a valid grounds for appeal before appealing your grade. These are available athttp://www.businessandeconomics.mq.edu.au/for/new_and_current_students/undergraduate current students/how do i/grade_appeal
Student Support Services
Macquarie University provides a range of Academic Student Support Services. Details of these services can be accessed at http://www.student.mq.edu.au.
ITConditions of Use
Access to all student computing facilities within the Faculty of Business and Economics is restricted to authorised coursework for approved units. Student ID cards must be displayed in the locations provided at all times.
Students are expected to act responsibly when utilising University IT facilities. The following regulations apply to the use of computing facilities and online services:
● Accessing inappropriate web sites or downloading inappropriate material is not permitted. Material that is not related to coursework for approved unit is deemed inappropriate.
● Downloading copyright material without permission from the copyright owner is illegal, and strictly prohibited. Students detected undertaking such activities will face disciplinary action, which may result in criminal proceedings.
Non-compliance with these conditions may result in disciplinary action without further notice.
Students must use their Macquarie University email addresses to communicate with staff as it is University policy that the University issued email account is used for official University communication.
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 able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.
This graduate capability is supported by:
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:
The unit is now a core unit in the Master of Cybersecurity, Cyber Governance and Management specialisation. Therefore the modules now include an emphasis on performing cyber security governance ‘health checks’ to assist an organisation understand its cyber security strengths and weaknesses. The ongoing real life case study is underpinned by a cyber crime scenario..
Assessments are designed to correlate and reflect the three revamped modules in the unit. There is now only one Online Forum, with its weighting increased to 20%. and only one Reflective Task (weighting 30%).
Presecribed and recommended reading list now includes legislation, books and journals relating to cyber security.
The normal format for each seminar block session class will be as follows:
a) lecture / interactive discussion
b) review of pre-assigned tasks and/or practice questions
c) group discussions
(a) Lecture / interactive discussion – the lecturer will lead discussion covering the key points of the relevant material. The format and approach for this session will vary but may include a question and answer session where students will be asked to participate. This will require students to have pre-read the material.
(b) Preparation and review of pre-assigned tasks and/or practice questions –students will be expected to complete, and contribute to discussion concerning, various set tasks and practice questions. The amount of time spent on these tasks/questions and the seminar in which they are completed will be at the discretion of the lecturer and will depend upon time available. Accordingly, students should bring a copy of these questions to every seminar.
It is expected that all internal students attended every block on-campus session. Each module block session is recorded and available on ECHO for external/online students.
A module by module list of the topics to be covered is in the unit schedule and in the unit reading list.
1. This Unit has been designed as a 4 postgraduate credit point Unit, requiring the equivalent of 13 weeks of work over one session. Being a four credit-points Unit you should expect to spend a minimum of 12 hours per week to meet the requirements of the Unit. As a guide students should spend the approximate amounts of time as listed on each of the following activities (Note: Each activity listed includes hours required for pre-reading and self-study):
Activities | Hours | |
1 | 3 Block on-campus sessions | 50 |
2 | Assessment Task 1 (1 Online Forum) | 20 |
3 | Assessment Task 2 (1 Reflective Task) | 40 |
4 | Assessment Task 3 (Final Case Study) | 40 |
TOTAL | 150 |
As a postgraduate student, you bring valuable knowledge and experience to the Unit. As you work through the Unit, try to: • critically question your own preconceptions • share your insights with others in the group • contribute to critical analysis and debate of concepts discussed in the Modules, found in the literature and the views of other class members.
In completing the Unit, you are expected to: • participate fully in online Forums and/or face-to-face discussions • provide feedback in class and/or in the ‘Drop In Dialogue’ • read at least one of the texts as set out for each module on the unit website and be prepared to discussing this reading in class discussions.
2. This unit holds an Anti-Fraud Education Partnership with the Association of Certified Fraud Examiners (ACFE).
3. This unit gives you opportunities to conduct research combined with practical expertise with regard to the Online Forums and Reflective Tasks. Further information on the Forums and Reflective Tasks is provided in the Assessment guide.
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. 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 and within each module/text containing all references cited by the author. These provide some guidance to references that could be used to research particular issues.
4. The unit uses recent research by the Unit Convenor:
Verity Greenwood and Larry Dwyer (2017) 'Reinventing Macau tourism: gambling on creativity?' Current Issues in Tourism, Vol. 20, 6, pp. 580-602.
Greenwood, Verity A. ‘Navigating Evolving Global Trends in Financial Crime: a Tourism Focus’, BESTEN Think Tank, Berlin, 13 July 2016.
Greenwood, V and Larry Dwyer (2015) Consumer protection legislation: A neglected determinant of destination competitiveness? Journal of Hospitality and Tourism Management 09/201
Greenwood, V and Larry Dwyer (2014) ‘Challenges to Consumer Protection Legislation in Tourism Contexts’ Journal of Tourism Consumption and Practice, Vol. 6, 2. http://www.tourismconsumption.org/current.htm.
4. The convenor/ lecturer is affiliated with the following organisations:
5. This unit uses research from external sources:
See the prescribed and recommended reading list in above and Seminar activity instructions.