ACCT19082 - Financial Accounting Theory
Term 1 - 2017


All details in this unit profile for ACCT19082 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student). The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.

Overview

This unit will engage you to critically evaluate financial accounting theories in a range of traditional and contemporary accounting contexts. Theories are examined within areas including the accounting framework, capital market, regulatory environment, corporate social responsibility, sustainability, international accounting and from a critical perspective. You will be required to analyse and critically evaluate accounting theories and research, as well as aspects of the accounting discipline, by formulating and communicating academic arguments.

Details

Career Level Undergraduate
Unit Level Level 3
Credit Points 6
Student Contribution Band 3A
Fraction of Full-Time Student Load 0.125

Pre-requisites or Co-requisites

Pre-requisite: ACCT19062

Attendance Requirements

All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Offerings

Term 1 - 2017
  • Brisbane
  • Distance
  • Melbourne
  • Sydney

Website

This unit has a website, within the Moodle system, which is available two weeks before the start of term. It is important that you visit your Moodle site throughout the term. Go to Moodle

Recommended Student Time Commitment

Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Class Timetable

Assessment Overview

Assessment Task Weighting
1. Written Assessment 40%
2. Examination 60%

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University’s Grades and Results Procedures for more details of interim results and final grades.

All University policies are available on the IMPortal.

You may wish to view these policies:

  • Grades and Results Procedure
  • Assessment Policy and Procedure (Higher Education Coursework)
  • Review of Grade Procedure
  • Academic Misconduct Procedure
  • Monitoring Academic Progress (MAP) Policy and Procedure – Domestic Students
  • Monitoring Academic Progress (MAP) Policy and Procedure – International Students
  • Refund and Excess Payments (Credit Balances) Policy and Procedure
  • Student Feedback – Compliments and Complaints Policy and Procedure
  • Acceptable Use of Information and Communications Technology Facilities and Devices Policy and Procedure

This list is not an exhaustive list of all University policies. The full list of University policies are available on the IMPortal.

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Feedback Source Recommendation
The Exam Advice should contain more detail. Student evaluation. Revision material will be provided in Week 12 with the Exam Advice containing the relevant learning objectives on topics examined.
We want more real time interaction with the Unit Coordinator around assessments. Student evaluation. Student interaction and opportunity to discuss concerns will be facilitated by online Zoom sessions to create further opportunity for distance students to interact with the Unit Coordinator.
Confused with the words used throughout the course. Student evaluation. A Glossary of Terms document will be provided.
On successful completion of this unit, you will be able to:
  1. Explain the role of research and theory in accounting
  2. Critically evaluate a number of accounting theories
  3. Justify the selection of an accounting theory in specific contexts
  4. Discuss issues with the standardisation of accounting practices across a culturally-diverse global envinorment

Alignment of Assessment Tasks to Learning Outcomes

Assessment Tasks Learning Outcomes
1 2 3 4
1 - Written Assessment  
2 - Examination  

Alignment of Graduate Attributes to Learning Outcomes

  • Introductory Level
  • Intermediate Level
  • Graduate Level
Graduate Attributes Learning Outcomes
1 2 3 4
1. Communication  
2. Problem Solving        
3. Critical Thinking    
4. Information Literacy    
5. Team Work        
6. Information Technology Competence        
7. Cross Cultural Competence      
8. Ethical practice        

Alignment of Assessment Tasks to Graduate Attributes

  • Introductory Level
  • Intermediate Level
  • Graduate Level
Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7 8
1 - Written Assessment          
2 - Examination          

Prescribed Textbooks

Financial Accounting Theory
Author/s: Deegan, Craig Year: 2014
Edition: 4th edition Publisher: McGraw-Hill
Country: Australia
View textbooks at the CQUniversity Bookshop
Note:

Note:

There will also be an e-version of the textbook available for students to purchase. Students can access

E-text via this link:

http://www.mheducation.com.au/9781743074626-aus-vitalsource-ebook-online-access-for-financial-accounting-theory


IT Resources

You will need access to the following IT resources:
  • Internet
  • CQUniversity Student Email
  • Unit Website (Moodle)
All submissions for this unit must use the American Psychological Association (APA) referencing style (details can be obtained here). For further information, see the Assessment Tasks below.
Unit CoordinatorGerard Ilott (g.ilott@cqu.edu.au)
Note: Check the Term-Specific section for any additional contact information provided by the teaching team
Week Begin Date Module/Topic Chapter Events and Submissions
Week 1 06-03-2017

An introduction to the theoretical perspectives of accounting

Chapter 1

Week 2 13-03-2017

The Regulation of Financial Accounting

Chapters 2 & 3

Week 3 20-03-2017

International experiences in financial accounting

Chapter 4

Week 4 27-03-2017

Normative Theories of Accounting - value and measurement

Chapter 5

Week 5 03-04-2017

Normative Theories of Accounting - Conceptual Framework Projects

Chapter 6

Vacation Week 10-04-2017
Week 6 17-04-2017

Theories of voluntary disclosure of accounting information: Positive Accounting Theory

Chapter 7

Week 7 24-04-2017

Theories of voluntary disclosure of accounting information: systems theories

Chapter 8

Written Assessment Due Friday (28 Apr 17) 11:00 PM AEST
Week 8 01-05-2017

Theories of voluntary disclosure of accounting information: accountability, social and environmental reporting

Chapter 9

Week 9 08-05-2017

Positive theories concerning the use of, and response to accounting information

Chapter 10 & 11

Week 10 15-05-2017

Alternative perspectives of accounting: critical and post-structuralist views

Chapter 12

Week 11 22-05-2017

Contemporary issues

Moodle

Week 12 29-05-2017

Unit Review

Moodle

Review/Exam Week 05-06-2017
Exam Week 12-06-2017

1 Written Assessment

Assessment Title Written Assessment
Task Description

This will be an individual assignment of approximately 3,000 words in total (excluding the executive summary, introduction, conclusion and references).You are required to provide a literature review on a topic provided on the Moodle site for this unit. A list of possible topics will be provided in Moodle. You are to select one topic and write a literature review.

Details will be provided in Moodle on how to research and write a literature review.

Assessment Due Date Week 7 Friday (28-Apr-2017) 11:00 PM AEST
Online submission via Moodle.
Return Date to Students Week 9 Thursday (11-May-2017)
Assignments will be returned to students via Moodle.
Weighting 40%
Assessment Criteria

You will be assessed on:

  • Quality of your literature review (80%)
  • Quality of your English expression (10%)
  • The readability (presentation) of your report (10%).

You must use either the Harvard or APA style of referencing. Proper referencing is expected, and up to 5 marks may be withdrawn in penalty if instances of poor referencing are found.

Referencing Style American Psychological Association (APA)
Submission Online

Submit via moodle

Learning Outcomes Assessed
This section can be expanded to view the assessed learning outcomes

1. Explain the role of research and theory in accounting

2. Critically evaluate a number of accounting theories

3. Justify the selection of an accounting theory in specific contexts

Graduate Attributes
This section can be expanded to view the assessed graduate attributes

1. Communication

3. Critical Thinking

4. Information Literacy



Examination

Outline Complete an examination
Date During the University examination period
Weighting 60%
Length 180 minutes
Details Dictionary - non-electronic, concise, direct translation only (dictionary must not contain any notes or comments).
No Calculators Permitted
Closed Book
Learning Outcomes Assessed
This section can be expanded to view the assessed learning outcomes

2. Critically evaluate a number of accounting theories

3. Justify the selection of an accounting theory in specific contexts

4. Discuss issues with the standardisation of accounting practices across a culturally-diverse global envinorment

Graduate Attributes
This section can be expanded to view the assessed graduate attributes

1. Communication

3. Critical Thinking

7. Cross Cultural Competence


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