Students
ACCG7027 – Current Issues in Accounting and Corporate Governance
2020 – Session 2, Special circumstance
Notice
As part of Phase 3 of our return to campus plan, most units will now run tutorials, seminars and other small group learning activities on campus for the second half-year, while keeping an online version available for those students unable to return or those who choose to continue their studies online.
To check the availability of face to face activities for your unit, please go to timetable viewer. To check detailed information on unit assessments visit your unit's iLearn space or consult your unit convenor.
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Johannes Dumay
|
|---|---|
| Credit points |
Credit points
10
|
| Prerequisites |
Prerequisites
Admission to MRes
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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 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
| Name | Weighting | Hurdle | Due |
|---|---|---|---|
| Online Quiz | 10% | No | Week 7 |
| Qualitative Analysis Task | 30% | No | Week 3, 4, 5, 6, 8, 9, 10, 11 |
| Research Essay | 30% | No | Week 8 |
| Online Final Examination | 30% | No | Exam period |
Online Quiz
Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 10 hours
Due: Week 7
Weighting: 10%
One-hour online quiz
On successful completion you will be able to:
- 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.
- Evaluate relevant quantitative research methods and principles applicable to accounting.
- Conduct independent research to recommend appropriate solutions to complex business problems.
Qualitative Analysis Task
Assessment Type 1: Qualitative analysis task
Indicative Time on Task 2: 20 hours
Due: Week 3, 4, 5, 6, 8, 9, 10, 11
Weighting: 30%
Part 1 - Individual Critical Reflections (15%) You will produce weekly written individual critical reflection of 250 words on allocated readings. This assessment is designed to introduce you to different contemporary accounting and corporate governance issues and how to apply theoretical concepts to real world cases / situations. Part 2 - Group Presentations (15%) You will participate in four group case studies and four quantitative research critiques and will be required to make a presentation on your analysis. This assessment is designed to help you and your group to develop skills in working together, critical thinking and presentation skills.
On successful completion you will be able to:
- 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.
- Evaluate relevant quantitative research methods and principles applicable to accounting.
- Conduct independent research to recommend appropriate solutions to complex business problems.
- Demonstrate communication skills in accordance with academic and disciplinary research conventions.
Research Essay
Assessment Type 1: Essay
Indicative Time on Task 2: 20 hours
Due: Week 8
Weighting: 30%
The purpose of the research essay is to allow you to put accounting and corporate governance research into practice and to allow you to demonstrate research and writing skills. The assignment and the research 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. World limit 2000.
On successful completion you will be able to:
- 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.
- Evaluate relevant quantitative research methods and principles applicable to accounting.
- Conduct independent research to recommend appropriate solutions to complex business problems.
- Demonstrate communication skills in accordance with academic and disciplinary research conventions.
- Appreciate the need for corporate social responsibility and ethical thinking in research.
Online Final Examination
Assessment Type 1: Examination
Indicative Time on Task 2: 40 hours
Due: Exam period
Weighting: 30%
A two-hours online examination will be held during the University examination period
On successful completion you will be able to:
- 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.
- Evaluate relevant quantitative research methods and principles applicable to accounting.
- Conduct independent research to recommend appropriate solutions to complex business problems.
- Appreciate the need for corporate social responsibility and ethical thinking in research.
1 If you need help with your assignment, please contact:
- the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
- the Writing Centre for academic skills support.
2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation
Delivery and Resources
Required Text: There is no required text for this course
However, students can refer to the current edition of Rankin M., Ferlauto K., McGowan S. and Stanton P. (2018) Contemporary Issues In Accounting (Second Edition) John Wiley and Sons, Milton, Qld. ISBN 9780730343530. Please do not use the first edition as there have been substantial changes relating to the material being covered in this class.
The textbook can be purchased through https://www.wiley.com/en-au/Contemporary+Issues+in+Accounting%2C+2nd+Edition-p-9780730343530.
Unit webpage:
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
Students will be required to have a personal computer capable of running business-grade software and access to the internet.
Classes
ATTENDANCE IS FULLY ONLINE: All of your learning activities and assessment tasks will take place in iLearn using learning technologies and tools such as Echo360, Turnitin and Zoom. You will not be required to attend campus for any of your learning activities or assessment tasks until further notice.
The class uses a flipped-classroom methodology that means you must prepare fully before each class and be prepared to engage in online group work and discussion.
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/2020/). 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.
Consultation Times
All consultations will be online via Zoom. 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. there is also an online forum for students to ask questions on iLearn.
Students experiencing significant difficulties with any topic in the unit must seek assistance immediately.
Unit Schedule
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Session 1 - Critical Thinking and an Introduction to IDEALS Video Lecture: Introduction to critical thinking Workshop: Critical thinking in action Review of assessments and how to write a critical reflection |
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Session 2 - Research Skills Video Lecture: Using Endnote and Factiva Workshop Part 1: Installing Endnote and creating your first document Workshop Part 2: Finding research resources |
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Session 3 - An Introduction to Accounting Theories Video Lecture: An Introduction to Accounting Theories Workshop Part 1: Review critical reflections Workshop Part 2: Group case study |
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Session 4 - Corporate Reporting in Australia Video Lecture: Corporate Reporting in Australia Workshop Part 1: Review critical reflections Workshop Part 2: Group case study |
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Session 5 - Corporate Governance in Australia Video Lecture: Corporate Governance in Australia Workshop Part 1: Review critical reflections Workshop Part 2: Group case study |
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Session 6 - Understanding and Analysing Corporate Failure in Australia Video Lecture: Understanding and Analysing Corporate Failure in Australia Workshop Part 1: Review critical reflections Workshop Part 2: Group case study |
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Session 7 - Quiz and Essay Writing Workshop Video Lecture: Review for Quiz Quiz Workshop Part 1: Essay Writing Skills |
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Session 8 - Understanding Asset Valuations Video Lecture: Understanding Asset Valuations Workshop Part 1: Group presentations Workshop Part 2: Topic Review |
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Session 9 - Climate Change and Financial Risk Video Lecture: Climate Change and Financial Risk Workshop Part 1: Group presentations Workshop Part 2: Topic Review |
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Session 10 - Sustainability Accounting and Reporting Video Lecture: Sustainability Accounting and Reporting Workshop Part 1: Group presentations Workshop Part 2: Topic Review |
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Session 11 - Integrated Reporting Video Lecture: Integrated Reporting Workshop Part 1: Group presentations Workshop Part 2: Topic Review |
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Session 12 - Essay Feedback Workshop Video Lecture: Essay Feedback Workshop: How to improve your essay |
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Session 13 - Review Video Lecture: Exam structure and topic review Workshop: Exam review |
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.
Changes from Previous Offering
Overall there is an update of learning resources to ensure that the current issues examined are relevant to accounting and corporate governance today.