Students
ACCG7027 – Current Issues in Accounting and Corporate Governance
2020 – Session 1, Weekday attendance, North Ryde
Coronavirus (COVID-19) Update
Due to the Coronavirus (COVID-19) pandemic, any references to assessment tasks and on-campus delivery may no longer be up-to-date on this page.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor and Lecturer
Haiyan Jiang
Contact via Dialogue via iLearn
E4A 344
See iLearn
Moderator
Rahat Munir
Contact via via Email
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| Credit points |
Credit points
10
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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
with ACCG8127
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| Unit description |
Unit description
This is an advanced Master of Research unit in financial accounting and corporate governance which examines accounting theories and their relationship to a broad range of issues of current concern to both the accounting profession and accounting information users. Given the current focus and importance of global harmonisation, and the convergence of accounting and corporate governance, students are required to examine current issues and problems in complex contexts using social, ethical, economic, political and global perspectives. Students will also be required to analyse relevant scholarly research papers. The objective of the unit is for students to critically evaluate accounting theories, governance policies and procedures. Students will use critical analysis skills to evaluate, synthesise and judge through research and essay writing. Research findings are used to underpin all theories. Students will be challenged to question the foundations of accounting and corporate governance and to think critically about current issues in accounting and accountability. |
Important Academic Dates
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
Learning Outcomes
On successful completion of this unit, you will be able to:
- ULO1: Demonstrate an advanced level of theoretical accounting knowledge, including knowledge in financial and management accounting and corporate governance, and critically apply knowledge in a range of contexts.
- ULO2: Evaluate relevant quantitative research methods and principles applicable to accounting.
- ULO3: Conduct independent research to recommend appropriate solutions to complex business problems.
- ULO4: Demonstrate communication skills in accordance with academic and disciplinary research conventions.
- ULO5: Appreciate the need for corporate social responsibility and ethical thinking in research.
Assessment Tasks
Coronavirus (COVID-19) Update
Assessment details are no longer provided here as a result of changes due to the Coronavirus (COVID-19) pandemic.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
Delivery and Resources
Coronavirus (COVID-19) Update
Any references to on-campus delivery below may no longer be relevant due to COVID-19.
Please check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status
| Required Text: |
Required Texts and/or Materials The text book for ACCG927 is Rankin M., Ferlauto K., McGowan S. and Stanton P. (2018) Contemporary Issues In Accounting (Second Edition) John Wiley and Sons, Milton, Qld. ISBN 9780730343530 Textbook can be purchased through: https://www.wiley.com/en-au/Contemporary+Issues+in+Accounting%2C+2nd+Edition-p-9780730343530. Please note: The 1st edition of the required text, either hard copy or ebook, is no longer appropriate for ACCG927. It is essential that all students bring their device to access the E Book on a weekly basis as it will be used as a learning resource each week throughout the semester. Failure to bring your device 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. |
| Unit Web Page: |
Course material is available on Macquarie University’s learning management system (iLearn).The unit web site (iLearn) is available via the link below: https://ilearn.mq.edu.au/login/MQ/ Technology Used and Required · iLearn This unit will use Macquarie University’s online technology for students to access course material, announcements as well as any other documents related to this unit. Students are required to regularly check the website for accessing up-to-date information about this unit. The unit web site is available via the link below: https://ilearn.mq.edu.au/login/MQ/ Students need to have username and password to access to the unit web site. Please contact iLearn directly if you have any difficulties to access to the unit site. iLearn Student Help can be found from the following link: http://www.mq.edu.au/iLearn/help-pages/students.htm |
| Technology Used and Required: | |
| Delivery Format and Other Details: |
Classes This unit is taught in the form of weekly three-hour class. Students are required to enrol in one class for this unit. You can also access details of scheduled classes through the university’s timetable facility (https://timetables.mq.edu.au/2019/). Changes to lecture time are managed by the on-line enrolment system. Please note that it is students' responsibility to check your class time and venue and ensure that you attend your registered class each week. The attendance records will be kept by lecturers. On-line registration changes to lectures will be shut down at the end of Week 1 so all changes must be made by then. If you have unavoidable disruption during the session and need to change class, you must contact Unit Convenor to get written approval to attend an alternative class. |
| Recommended Readings: | |
| Other Course Materials: |
Consultation Times
The consultation timetable will be posted on the unit iLearn webpage at the beginning of the session.You are encouraged to seek help at a time that is convenient to you from a staff member teaching on this unit during their regular consultation hours. In special circumstances, an appointment may be made outside regular consultation hours.Staff will not conduct consultations by email. You may, however, phone staff during their consultation hours. In order to gain access to staff located at levels 2 and 3 of building E4A during their consultation hours please ring the staff member from the phones available in the lobby (phone numbers of relevant staff members will be provided on iLearn and are available next to the phones).
Students experiencing significant difficulties with any topic in the unit must seek assistance immediately.
Unit Schedule
Coronavirus (COVID-19) Update
The unit schedule/topics and any references to on-campus delivery below may no longer be relevant due to COVID-19. Please consult iLearn for latest details, and check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status
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Week 1 |
Introduction to Critical Thinking (Lecture) |
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Enron Corporate Collapse videoclip The ABC of a Corporate Collapse videoclips Essay structuring using IDEALS framework (Handout) Academic writing and argumentation |
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Week 2 |
Research skills (Topic) |
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Demonstration - End note and referencing (Handout) Library Databases (Handout) |
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Critical thinking reflection - Introduction Review of common quantitative methods in research |
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Week 3 |
CH 1: Contemporary issues in accounting |
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CH 5: Theories in Accounting |
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Presentation 1- Case Study |
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Week 4 |
CH 4: Measurement |
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CH6: Products of the financial reporting process |
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Presentation 2 - Quantitative Research Critique |
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| Amar and Zeghal (2016) | |
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Week 5 |
CH7: Corporate Governance |
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Christensen, Kent and Stewart (2010) |
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Presentation 3 - Case Study |
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Week 6 |
CH7: Corporate Failure |
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Carnegie and O'Connell (2014) Hamilton and Micklethwaite (2006) |
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Class Quiz 30 March 2020 |
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| Group Critical Reflection | |
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Week 7 |
CH9: Earnings management |
| Presentation 4 - Quantitative Research Critique | |
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Critique article_TBD |
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Semester break |
Work on Essay |
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Week 8 |
CH10: Fair value accounting |
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Presentation 5 - Quantitative Research Critique |
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Critique article_TBD |
| Essay due 1 May 2020 1pm | |
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Week 9 |
CH12: International accounting |
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Morris, Gray, Pickering and Aisbitt (2014) |
| Presentation 6 - Quantitative Research Critique | |
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Week 10 |
CH11: Sustainability and environmental accounting |
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Milne and Gray (2014) & GRI Guidelines |
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| Presentation 7 - Case Study | |
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Week 11 |
Integrated reporting (Topic) |
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Dumay, Bernardi, Guthrie, and Demartini (2016) & Integrated Reporting Framework 2013 |
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Presentation 8 - Case Study |
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Week 12 |
Essay feedback workshop |
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Exam structure |
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Week 13 |
Exam preparation and review |
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Essay revision and critical reflection |
Policies and Procedures
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:
- Academic Appeals Policy
- Academic Integrity Policy
- Academic Progression Policy
- Assessment Policy
- Fitness to Practice Procedure
- Grade Appeal Policy
- Complaint Management Procedure for Students and Members of the Public
- Special Consideration Policy (Note: The Special Consideration Policy is effective from 4 December 2017 and replaces the Disruption to Studies Policy.)
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).
Student Code of Conduct
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
Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) 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 or if you are a Global MBA student contact globalmba.support@mq.edu.au
Student Support
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to help you improve your marks and take control of your study.
The Library provides online and face to face support to help you find and use relevant information resources.
Student Services and Support
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
Student Enquiries
For all student enquiries, visit Student Connect at ask.mq.edu.au
If you are a Global MBA student contact globalmba.support@mq.edu.au
IT Help
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.