Contemporary Issues in Accounting (11217.2)
|Available teaching periods||Delivery mode||Location|
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|0.125||3||Faculty Of Business, Government & Law|
|Discipline||Study level||HECS Bands|
|Canberra Business School||Level 3 - Undergraduate Advanced Unit|| Band 4 2021 (Commenced After 1 Jan 2021)
Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905)
Band 5 2021 (Commenced Before 1 Jan 2021)
Learning outcomesAfter successful completion of this unit, students will be able to:
1. Critically evaluate the impact of historical, social and political contexts that impact upon the nature of accounting and its role(s) in society;
2. Critically examine and interpret contrasting issues-based challenges, including ethical challenges, that inform the nature of accounting and its role(s) in society;
3. Develop and demonstrate critical reading, creative and critical thinking in challenging the traditional presentation of accounting information through examining relevant literature;
4. Exercise judgment skills in defending a normative framework for accounting within which to evaluate existing systems and address practical problems, while addressing contrasting points of view; and
5. Critically evaluate different approaches to accounting knowledge in contextual areas including accounting regulation, social and environmental accounting, education and lessons from financial crises.
Graduate attributes1. UC graduates are professional - employ up-to-date and relevant knowledge and skills
1. UC graduates are professional - communicate effectively
1. UC graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. UC graduates are professional - take pride in their professional and personal integrity
2. UC graduates are global citizens - think globally about issues in their profession
2. UC graduates are global citizens - understand issues in their profession from the perspective of other cultures
2. UC graduates are global citizens - communicate effectively in diverse cultural and social settings
2. UC graduates are global citizens - behave ethically and sustainably in their professional and personal lives
3. UC graduates are lifelong learners - reflect on their own practice, updating and adapting their knowledge and skills for continual professional and academic development
3. UC graduates are lifelong learners - be self-aware
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
PrerequisitesMust have passed 12 credit points from the Specialist Major in Accounting, including unit 11212 Accounting Systems and Practice AND 11213 Management Accounting.
Incompatible units6228 Contemporary Issues in Accounting PG
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Deegan, C., (2014), Financial Accounting Theory, 4th Ed., McGraw-Hill, North Ryde NSW.
The following link below will take you to the publisher's website if you wish to buy an eBook
Additional Recommended Textbook
Note that there are a number of Accounting Theory textbooks in the library. Each will present the information in slightly different ways. We encourage you to read these textbooks in a critical and reflexive manner.
Gaffikin, M. (2008) Accounting Theory: Research, Regulation and Accounting Practice, Pearson Education, Sydney. Available from the co-op bookshop on campus and in the library.
Rankin M. et al (2012), Contemporary Issues in Accounting, 1st Ed., John Wiley & Sons, Australia Ltd. Available from the co-op bookshop on campus.
It is expected that you will read journal articles in this unit. The main journal databases for accounting (and these can be accessed through the library as well) include:
On Science Direct, you have access to major accounting journals including Accounting, Organizations and Society, Critical Perspectives on Accounting, the British Accounting Review and others.
On Emerald, there are a number of accounting journals, but the most useful for this unit is the Accounting, Auditing and Accountability Journal.
Other leading accounting journals include The Accounting Review, Journal of Accounting Research, Contemporary Accounting Review, Journal of Accounting and Economics.
Submission of assessment items
Extensions & Late submissions
Final grades in this subject will be assessed according to performance in each of the assessment items identified above. In order to pass this unit, you must obtain:
- an overall total score of at least 50% AND
- submit all assessment items marked as mandatory.
For assessment items marked as mandatory, each piece of assessment must be completed and submitted, but it is not necessary that students pass each individual item of assessment.
Students must achieve a minimum of 50% of the total marks available in this unit to pass this unit.
Refer to the UC Supplementary Assessment Policy.
Students have a responsibility to uphold University standards on ethical scholarship. Good scholarship involves building on the work of others and use of others' work must be acknowledged with proper attribution made. Cheating, plagiarism, and falsification of data are dishonest practices that contravene academic values. Refer to the University's Student Charter for more information.
To enhance understanding of academic integrity, all students are expected to complete the Academic Integrity Module (AIM) at least once during their course of study. You can access this module within UCLearn (Canvas) through the 'Academic Integrity and Avoiding Plagiarism' link in the Study Help site.
Use of Text-Matching Software
The University of Canberra uses text-matching software to help students and staff reduce plagiarism and improve understanding of academic integrity. The software matches submitted text in student assignments against material from various sources: the internet, published books and journals, and previously submitted student texts.
While attendance at classes is not compulsory, unless it is a condition of your student visa, you are encouraged strongly to attend all tutorials and lectures. You should be prepared for active attendance – note taking, answering questions, sharing ideas, engage in classes etc. Listening at home or reading someone else's notes is pedagogically less stimulating than your own participation. Students are expected to be on time for classes. All classes will start exactly at the scheduled starting time. Past experience indicates that student who do not attend classes have difficulty passing the subject. Please note that participation in and contributions in tutorials not only foster students learnings but also it will attract marks. So students are strongly encouraged to attend all tutorials and contribute by actively participating.
Required IT skills
Students are expected to be able to use Microsoft Word in addition to University systems available over the Internet (e.g. MyUC, Email, E-Reserve, Canvas, Library Catalogue, and Library Databases). Students are encouraged to use Zotero, Endnote or RefWorks for managing references for their research assignment.
Work placement, internships or practicums
There are no work placements, internships or practicums components in this unit.
Subject policy on re-submission: Re-submission is strictly not permitted for any item of assessment.