Contemporary Issues in Accounting PG (6228.5)
| Available teaching periods | Delivery mode | Location |
|---|---|---|
| View teaching periods | ||
| EFTSL | Credit points | Faculty |
| 0.125 | 3 | Faculty Of Business, Government & Law |
| Discipline | Study level | HECS Bands |
| Canberra Business School | Post Graduate Level | 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 outcomes
Students who successfully complete this unit will be able to:1. Critically evaluate the impact of historical, social and political contexts that impact upon the nature of accounting;
2. Critically examine and interpret contrasting theoretical perspectives that inform the nature of accounting and its role(s) in society;
3. Develop and demonstrate critical reading and creative and critical thinking in challenging the traditional presentation of accounting information through examining research 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 theory and research in accounting including positivism and critical theory in contextual areas including accounting regulation, social and environmental accounting, education and financial crises.
Graduate attributes
1. UC graduates are professional - employ up-to-date and relevant knowledge and skills1. 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
Prerequisites
6222 Accounting Systems and Practices G AND 6253 Management Accounting PG.Corequisites
11403 Corporate Accounting PG AND 6227 Company Accounting PG.Incompatible units
11217 Contemporary Issues in Accounting, 6399 Contemporary Issues in AccountingEquivalent units
None.Assumed knowledge
None.| Year | Location | Teaching period | Teaching start date | Delivery mode | Unit convener |
|---|
Required texts
Required Textbook:
Deegan, C., (2014), Financial Accounting Theory, 4rd 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
https://www.mheducation.com.au/business-economics/accounting/accounting-theory
Recommended Textbook:
Rankin M. et al., (2012), Contemporary Issues in Accounting, 1st Ed., John Wiley & Sons, Australia Ltd.
Gaffikin, M. (2008) Accounting Theory: Research, Regulation and Accounting Practice, Pearson Education, Sydney.
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.
Journals
This is primarily a research-led unit, so it is expected that you will read journal articles. The main journal databases for accounting (and
these can be accessed through the library as well) include:
ScienceDirect: www.sciencedirect.com
On ScienceDirect, you have access to major accounting journals including Accounting, Organizations and Society, Critical Perspectives on
Accounting, the British Accounting Review and others. Use the advanced search function.
Emerald: http://www.emeraldinsight.com/
On Emerald, there are a number of accounting journals, but the most useful for this unit is 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.
Relevant articles have been uploaded in the Canvas for each week. You are required to read all these articles before attending tutorials. ¿
Submission of assessment items
Special assessment requirements
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 AND
- meet any indicated threshold requirements.
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.
In this unit, students must obtain a 50% overall to pass the unit.
Students must apply academic integrity in their learning and research activities at UC. This includes submitting authentic and original work for assessments and properly acknowledging any sources used.
Academic integrity involves the ethical, honest and responsible use, creation and sharing of information. It is critical to the quality of higher education. Our academic integrity values are honesty, trust, fairness, respect, responsibility and courage.
UC students have to complete the Academic Integrity Module annually to learn about academic integrity and to understand the consequences of academic integrity breaches (or academic misconduct).
UC uses various strategies and systems, including detection software, to identify potential breaches of academic integrity. Suspected breaches may be investigated, and action can be taken when misconduct is found to have occurred.
Information is provided in the Academic Integrity Policy, Academic Integrity Procedure, and University of Canberra (Student Conduct) Rules 2023. For further advice, visit Study Skills.
Participation requirements
You are encouraged to prepare for, attend and participate actively (comment, take notes, be active) in all lectures. Active attendance involves note taking, answering questions, sharing ideas and learning from others in the class. This is the best method of preparing your own personal viewpoints for the purposes of the assessment, including the exam. Reading someone else's notes is pedagogically less stimulating than your own participation. Students are expected to be on time for classes.
Experience indicates that student who do not attend classes have difficulty passing the subject. This class is interactive
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, LearnOnline, 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.
- Semester 2, 2021, On-campus, UC - Global Business College of Australia, Melbourne (204403)
- Semester 2, 2021, Flexible, UC - Canberra, Bruce (204587)
- Semester 1, 2021, Flexible, UC - Canberra, Bruce (203990)
- Semester 2, 2020, On-campus, UC - Canberra, Bruce (197817)
- Semester 1, 2020, On-campus, UC - Canberra, Bruce (197814)
