Notice
As part of Phase 3 of our return to campus plan, most units will now run tutorials, seminars and other small group activities on campus, and most will keep an online version available to those students unable to return or those who choose to continue their studies online.
To check the availability of face-to-face and online 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.
Unit convenor and teaching staff |
Unit convenor and teaching staff
Johannes Dumay
Professor
Grant Richardson
|
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Credit points |
Credit points
10
|
Prerequisites |
Prerequisites
Admission to MRes
|
Corequisites |
Corequisites
|
Co-badged status |
Co-badged status
ACCG8127
|
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. |
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:
Name | Weighting | Hurdle | Due |
---|---|---|---|
Qualitative Analysis Task | 15% | No | Weeks 3-6 |
Final Exam | 30% | No | Exam period |
Research Essay | 30% | No | Week 8 |
Written Quiz | 10% | No | Week 7 |
Quantitative analysis task | 15% | No | Weeks 8-12 |
Assessment Type 1: Qualitative analysis task
Indicative Time on Task 2: 20 hours
Due: Weeks 3-6
Weighting: 15%
Individual Critical Reflections (15%) You will produce three written individual critical reflections of 250 words on allocated lectures. 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.
Assessment Type 1: Examination
Indicative Time on Task 2: 40 hours
Due: Exam period
Weighting: 30%
A 2 hour closed book exam will be held during the University Examination Period. The final exam is designed to allow you to demonstrate knowledge and skills attained in the previous assessments.
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.
Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 10 hours
Due: Week 7
Weighting: 10%
The class quiz is a one hour diagnostic assessment designed to allow you to demonstrate knowledge and skills attained.
Assessment Type 1: Quantitative analysis task
Indicative Time on Task 2: 20 hours
Due: Weeks 8-12
Weighting: 15%
Group Presentations (15%) You will participate in a group case studies based on analysing and critiquing quantitative accounting 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 with critical thinking, quantitative analysis and presentation skills.
1 If you need help with your assignment, please contact:
2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation
there is no prescribed text for this course as we will use case studies and material that link to current and unfolding accounting and corporate governance issues. 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 updates.
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 |
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 |
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 |
Session 4 - Corporate Reporting in Australia |
Video Lecture: Corporate Reporting in Australia |
Workshop Part 1: Review critical reflections |
Workshop Part 2: Group case study |
Session 5 - Corporate Governance in Australia |
Video Lecture: Corporate Governance in Australia |
Workshop Part 1: Review critical reflections |
Workshop Part 2: Group case study |
Session 6 - Quantitative Research Methods |
Video Lectures: LinkedIn Learning Statistics Foundations 1 & 2 |
Workshop Part 1: Review critical reflections |
Workshop Part 2: Group case study |
Session 7 - Quiz and Essay Writing Workshop |
Video Lecture: Review for Quiz |
Quiz |
Workshop Part 1: Essay Writing Skills |
Session 8 - Quantitative Research Methods |
Video Lectures: LinkedIn Learning Statistics Foundations 3 & Excel Statistics Essential Training: 1 |
Session 9 - Climate Change and Financial Risk |
Video Lecture: Climate Change and Financial Risk |
Workshop Part 1: Group presentations |
Workshop Part 2: Topic Review |
Session 10 - Sustainability Accounting and Reporting |
Video Lecture: Sustainability Accounting and Reporting |
Workshop Part 1: Group presentations |
Workshop Part 2: Topic Review |
Session 11 - Integrated Reporting |
Video Lecture: Integrated Reporting |
Workshop Part 1: Group presentations |
Workshop Part 2: Topic Review |
Session 12 - Final Presentations and Essay Feedback Workshop |
Video Lecture: Essay Feedback |
Workshop Part 1: Group presentations |
Workshop Part 2: Topic Review |
Session 13 - Review |
Video Lecture: Exam structure and topic review |
Workshop: Exam review |
Macquarie University policies and procedures are accessible from Policy Central (https://policies.mq.edu.au). Students should be aware of the following policies in particular with regard to Learning and Teaching:
Students seeking more policy resources can visit Student Policies (https://students.mq.edu.au/support/study/policies). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
To find other policies relating to Teaching and Learning, visit Policy Central (https://policies.mq.edu.au) and use the search tool.
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/student-conduct
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
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 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.
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
If you are a Global MBA student contact globalmba.support@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.
In this year's offering there will be more emphasis on understanding and applying quantitative research methodologies.
Unit information based on version 2021.03 of the Handbook