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School of Accounting & Corporate Governance
Faculty of Business
BFA715
Accounting Theory
Semester Two, 2013
Unit Outline
Associate Professor Trevor Wilmshurst
CRICOS Provider Code: 00586B
Contact Details Unit coordinator Lecturer: Trevor Wilmshurst
Campus: Launceston
E-mail: [email protected]
Room: Hobart - To be advised
Launceston: Room D101-2
Tel: Launceston (03) 6324 3570
Fax: Launceston (03) 6224 7511
Postal Address: School of Accounting & Corporate Governance University of Tasmania Private Bag 86 HOBART TAS 7001
Consultation Hours: By appointment
Tutor: Claire Horner
Campus: Hobart
E-mail: [email protected]
Room:
Tel:
Fax:
Postal Address: School of Accounting & Corporate Governance University of Tasmania Private Bag 86 HOBART TAS 7001
Consultation Hours: By appointment
© The University of Tasmania 2013
Contents Unit Description ......................................................................................................................... 1 Learning Outcomes and Generic Graduate Attributes ............................................................... 2 Learning resources required ....................................................................................................... 4 MyLO ......................................................................................................................................... 5 Details of teaching arrangements ............................................................................................... 7 Learning expectations and strategies ......................................................................................... 7 Specific attendance/performance requirements ......................................................................... 8 Unit Schedule ............................................................................................................................. 9 Assessment ............................................................................................................................... 10 Tutorials ................................................................................................................................... 10 Team Roles in Tutorials ........................................................................................................... 11 Tutorial Assessment ................................................................................................................. 11 Attendance Percentage ............................................................................................................. 11 Participation Requirements ...................................................................................................... 11 Task 1 - Academic Journal Articles – Team Presentations ..................................................... 12 Task 1 - Tutorial Schedule ....................................................................................................... 12 Articles ..................................................................................................................................... 13 Task 2 – Research Focused Project - 25% ............................................................................... 19 How your final result is determined......................................................................................... 22 Submission of assignments ...................................................................................................... 23 Requests for extensions............................................................................................................ 23 Penalties ................................................................................................................................... 23 Review of results and appeals .................................................................................................. 24 Academic referencing .............................................................................................................. 25 Academic Misconduct ............................................................................................................. 26 Further information and assistance .......................................................................................... 26 If you have a problem .............................................................................................................. 27
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Unit Description
Accounting Theory represents the capstone of your studies in financial accounting and exposes you to the underlying theories that have played an important role in shaping accounting practice. Further, the unit considers emerging issues addressed by researchers. In this way, the unit will give you an understanding of the historical and contemporary issues that have influenced the development of accounting practice, accounting regulation and accounting thought. Over time, accounting theory has focused on three main approaches or viewpoints. These are the descriptive (positive), normative and critical viewpoints. Using these theoretical points of view, this unit will help you examine current issues such as social and environmental accountability, the ethical and global dimensions of accounting, Conceptual Framework projects and the political context within which accounting policy decisions are made.
We present a theoretical framework for examining accounting issues and practices and a chance for you to develop high-level critical and analytical skills. This will help you present arguments and opinions on a broad range of accounting issues, with some authority. Knowing about historical and contemporary issues will also give you a foundation for understanding the rationale (main reasons) for current accounting policies and practices, and the directions in which accounting policies are likely to develop. Alterations to the unit as a result of student feedback Where appropriate, changes have been made to the unit as a result of student feedback. Learning outcomes/Generic graduate attributes
See the table on the following page that sets out the Learning Outcomes, Criteria for Assessment Tasks, Assessment Methods and Graduate Attribute Outcomes for this unit and the links between them. The University has defined a set of generic graduate attributes that can be expected of all graduates. See: http://www.teaching-learning.utas.edu.au/orientation/generic By undertaking this unit you should make progress in attaining the relevant attributes as described in the following table.
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Learning Outcomes and Generic Graduate Attributes Learning Outcomes In assessing this learning outcome we will consider your ability to:
Assessment Criteria In assessing this learning outcome we will be considering your ability to:
Assessment Method
Generic Graduate Attributes The assessments and teaching activities in this unit have been designed to develop the following graduate attributes in students:
Describe and apply alternative theoretical frameworks
Develop an understanding of different theoretical perspectives and issues
Task 1 Task 2
Knowledge: • Ability to evaluate critically, complex
ideas and concepts at an abstract level and to reflect on the meaning of these ideas and concepts;
• An ability to demonstrate an understanding of recent theoretical developments in accounting;
• The ability to interpret and evaluate, including the justification of, theoretical propositions, research methodologies and research/theoretical results and conclusions.
[Tasks 1, 2 and examination] Communication:
• Demonstrate high-level written communication skills at an academic and professional level. [Task 2 & examination]
• The ability to articulate conclusions to culturally and linguistically diverse audiences; [Task 1]
• To master critical oral discussion, including the ability to engage professional peers and academics in conversation in theoretical applications in accounting and to critique and/or justify research based studies. [Task 1]
Problem solving:
• Demonstrate the ability to anticipate problems and to independently identify, define, investigate and research these problems; [Task 1, 2 and examination]
• The ability to creatively solve ambiguous and multifaceted problems by synthesising existing personal knowledge with an analysis and critical evaluation of information obtained from a variety of Australian and international sources; [Task 1, 2 and examination]
Analyse emerging theoretical issues and evaluate social and ethical implications
Develop an understanding of emerging theoretical perspectives and issues
Task 2 Exam
Demonstrate oral and written communication skills
Present assignment and examination responses, and your interactions in tutorials
Task 1 Task 2 Exam
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Critically reflect on theoretical work
Demonstrate an ability to draw out the main issues of a theoretical discussion and reflect upon them.
Task 1 Task 2 Exam
• The ability to effectively plan and execute a substantial research based project, capstone experience or piece of academic scholarship.[Task 2]
Global perspective:
• The development of interpersonal skills that enable students to sensitively connect with, collaborate with/or lead people from diverse cultures and backgrounds, in both professional and academic contexts;[Task 1]
• The ability to make and evaluate decisions using specialist knowledge that incorporates the potential influence of the global business environment. [Task 1, 2 and examination].
Social responsibility:
• The ability to identify issues and potential problems related to corporate social responsibility and sustainability in both Australian and international contexts;
• The ability to determine and apply a legitimate ethical framework to personal, professional and academic endeavours in both Australian and international contexts.
• [Tasks 1, 2 and examination]
Work in groups to reflect on theoretical issues
Discuss and interact with peers sharing ideas and your effectiveness as group spokesperson.
Task 1
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Previous knowledge and/or skills
The pre-requisite to complete this unit is a pass grade or better in BFA705 Financial and Corporate Accounting. This background knowledge is essential to enable effective participation in the achievement of the outcomes expected in this unit. This unit offers the theoretical perspective for evaluating accounting practices and policies.
Learning resources required
Required texts Rankin, M., Stanton, P., McGowan, S, Tilling, M., Ferlauto, K. and Tilt, C. 2012. Contemporary Issues in Accounting. 9780730300267. John Wiley and Sons. Recommended texts Chartered Accountants Financial Reporting Standards 2012 (or similar) – Statements of Accounting Concepts 1 and 2, and the Framework for the Preparation and Presentation of Financial Statements. Deegan, C 2009, Financial Accounting Theory, 3 ed, McGraw-Hill, NSW. Fleet, W, Summers, J & Smith, B 2006, Communication Skills Handbook for Accounting, 2 edn, John Wiley & Sons, Brisbane. Neville, C 2007, The Complete Guide to Referencing and Avoiding Plagiarism, McGraw Hill Open University Press. ISBN. -13 9780335220892, -10 0335220894 The Framework is in CPA Australia’s Accounting Handbook and you can download it at http://www.aasb.com.au. You will need to bring all the required texts to each lecture and tutorial session. We may give you extra journal articles to read during the semester. Recommended reading
You will benefit from reading as broadly as possible, especially for your assignments. Accounting theory is about ideas, and the more literature you survey the more you will understand about alternative approaches to accounting. References that might be helpful include:
Belkaoui, A.R. 2004. Accounting Theory, 5th Edn, Thomson, London.
Brooks, L.J. 2004. Business & Professional Ethics for Directors, Executives & Accountants, 3rd Edn, Thomson Learning, Ohio, USA.
Evans, T.G. 2003. Accounting Theory, Contemporary Accounting Issues, McGraw-Hill, Roseville, NSW.
Gaffiken, M 2008. Accounting Theory: Research, regulation and accounting practice. Pearson Education Australia, Frenchs Forest, NSW
Godfrey, J, Hodgson, A., & Holmes, S. 2003. Accounting Theory, 5th Edn, John Wiley & Sons, Brisbane,
Henderson, S., Peirson, G. & Harris, K. 2004. Financial Accounting Theory, Pearson Education Australia, Frenchs Forest, NSW.
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Whittred, G, Zimmer, I., & Taylor, S. 2004 Financial Accounting Incentive Effects and Economic Consequences, 6th Edn, Thomson, Southbank, Vic.
The library has available many texts in this area, and the University data base has access to many academic and professional journals in this area. Other reading Within your time constraints, you should allow 9 hours for independent study (see later in this outline), we expect you to read beyond the textbooks, especially for tutorial sessions and other tasks. If you are aiming for a distinction grade you will need to keep up to date with new issues and developments. You can do this by reading widely, including the financial press, journals of the professional accounting bodies and some scholarly literature. In reading the scholarly literature, you should focus on the theory given at the start and end of papers. Don’t be distracted by the research methodology as your main focus is on the theory developed through research and the conclusions drawn. The following are some journals that you may find readable and useful: − Accounting, Auditing and Accountability Journal − Accounting Forum − Accounting Horizons − Accounting Organisations and Society − Australian Accounting Review − The British Accounting Review Critical Perspectives on Accounting
MyLO MyLO expectations 1. Students are expected to maintain the highest standards of conduct across all modes of
communication, either with staff or with other students. Penalties may be imposed if the Unit Coordinator believes that in any instance or mode of communication that your language or content is inappropriate or offensive. MyLO in particular provides a public forum. Due levels of respect, professionalism and high ethical standards are expected of students at all times.
2. Submission of assessment tasks via MyLO presumes that students have read, understood
and abide by the requirements relating to academic conduct, and in particular those requirements relating to plagiarism. All work submitted electronically is presumed to be “signed-off” by the student submitting as their own work. Any breach of this requirement will lead to student misconduct processes.
3. MyLO is an Internet service for teaching and learning provided by the University. As
much of the delivery of this unit will be available through MyLO, it is expected that students will access the facility on a regular basis, preferably at least once per day.
4. Students are also expected to check their UTAS email site on a regular basis.
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5. Students submitting requests or queries to staff via email should provide very clearly their: Family name: Preferred name; Student ID; Unit code (i.e. BFA715) and allow teaching staff at least 24 hours on business days to reply.
Access to MyLO You can access MyLO from the Student Page on the University’s web site: Quick Links MyLO or go directly to the web address noted above: • Enter your email POP account “Username” (for example, dsmith) and your “Password”.
These are identical to the pop account/email username and password that you are given with your enrolment confirmation form. If you forget your pop account username, contact the Help Desk (see below under ‘getting assistance with MyLO). Both MyLO and e-mail passwords must remain the same. If you are going to change your password, change your e-mail password first.
• When you enter your user name and password, click on OK and choose “BFA715” from
the list of units (subjects) in which you are enrolled. [NOTE: Another box may periodically appear when using the University network which asks you to verify your user name and password, this is simply a security device – enter your password when asked and click OK].
• MyLO will automatically check that your browser is properly configured. If the MyLO ‘browser checker’ window appears – scroll down to make sure you have a tick in each area shown – then close the window.
• From the Unit’s homepage click on the area you wish to access e.g. “Unit Information”. A table of contents will appear on the left hand side of your screen. Scroll through the list until you find what you want and click the underlined topic.
Student Feedback via eVALUate At the conclusion of each unit, students will be asked to provide online responses to a number of questions relating to matters regarding the Unit itself and to matters relating to the teaching within that unit. All students are asked to respond honestly to these questions, as all information received is used to enhance the delivery of future offerings.
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Details of teaching arrangements We have planned this unit to occupy, on average, 12 hours of your time for each of the 13 weeks of the semester. The hours are allocated between:
Lectures Tutorial Independent study & assignments
2 hours 1 hour 9 hours (minimum)1
12 hours per week If you are not a fast reader you may have to spend longer on independent study as it is expected that you will undertake a significant part of your learning by reading, independent study, group work and writing assignments. If you are working full time or work for more than 20 hours a week part-time you may find it very difficult to achieve the aims set for the unit. Learning expectations and strategies Expectations The University is committed to high standards of professional conduct in all activities, and holds its commitment and responsibilities to its students as being of the utmost importance. Similarly, it has expectations about the responsibilities you, as students, have as you pursue your studies within the special environment the University offers.
The University’s Code of Conduct for Teaching and Learning states, very formally:
Students are expected to participate actively and positively in the teaching/learning environment. They must attend classes when and as required, strive to maintain steady progress within the subject or unit framework, comply with workload expectations, and submit required work on time.
This means that a lot is expected of you and of us! This is a demanding unit worthy of an MPA course. It is planned to introduce many new, and often complex, concepts, and to extend your knowledge of the philosophy of accounting. We expect all aspects of your work to be of a high standard, including the academic content and the quality of presentation. Learning strategies If you are studying this unit you will already have developed learning skills and strategies that have helped you succeed in previous accounting units. However, this unit is different. It involves more reading, more theorising (and abstract thinking), a wider vocabulary of accounting terms and good verbal and writing skills. The emphasis is on reading, understanding, discussing and writing, and not on technical procedures. It is important that you prepare before you attend classes. This means reading the textbook before lectures and writing answers to tutorial problems before tutorials. Otherwise, you will get
1 Some students may need to spend additional time reading and rereading material in order to understand the material.
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very little benefit from attending, and won’t be able to contribute to the development of group knowledge. Encouraging you to study and learn independently is an important goal of university education. It is a feature of a reflective approach to learning in which you reflect on (think about) what it is you are learning and how you plan your learning strategy.
The tutorial sessions in particular give an interactive forum for developing and sharing ideas. Participation is an important feature of this unit, and below are some questions that are useful to think about when you discuss issues:
Are your points relevant to the discussion? Do they increase the understanding of the class? Is there continuity in your contributions or do your comments tend to be disjointed and isolated? (The best class contributions reflect thorough preparation and good listening, interpretive and integrative skills);
Do your comments show that you are willing to put forward new and challenging ideas or are you always agreeable and “safe”?
Are you able and willing to interact with others by asking questions, providing supportive comments or challenging constructively what has been said?
Don’t be reluctant to ask questions or contribute ideas, even if only partly formed, as these are often a basis for very constructive interaction. A wrong answer is often very useful!
Depending on your reading and writing skills, you should succeed in this unit if you: • keep up-to-date with the reading; • consolidate your reading by making appropriate short notes and summaries; • give yourself plenty of time to write your assignments; • prepare for and actively participate in the tutorial sessions; • keep your reflective learning journal up to date, and take responsibility for your own
learning.
If you fall behind with your reading and rush your written work you may have too much to make up before the examination and will be under-prepared. It is a risk you must consider.
You must take responsibility for your learning
Specific attendance/performance requirements It is expected that you will attend all lectures and your allocated tutorial. As with other accounting units this unit involves incremental learning, and a failure to attend may impede your progress. Activities to be undertaken in tutorials will normally be given in the tutorial. A substantial part of these activities will involve team work followed by class discussion. It is expected that you will pass each component of the assessment required in this unit. Pay particular attention to the requirements in each part of the assessment, and especially pay attention to and gain an understanding of what is meant by plagiarism and the risks of not doing so. These are important responsibilities you must accept.
You are expected to attend all timetabled sessions (2 hours of lectures, 1 hour of tutorial per week)
Materials provided on MyLO DO NOT, nor are they intended to, replace attendance at lectures and tutorials. If you choose not to attend classes scheduled this as at YOUR RISK.
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Unit Schedule
Lecture Week Beginning Reading* Self study
questions
16 July 1 Contemporary Issues in Accounting – An Introduction to Accounting Theory
Rankin et al Ch.1 Review Questions
23 July 2 Historical Development -Accounting Theory Construction – Introducing Research
TBA TBA
30 July 3 The Conceptual Framework – the world of normative theory Rankin et al Ch.2 Review Questions
6 Aug 4 Regulation – Standard Setting – a Political Environment Rankin et al Ch.3 Review Questions
13 Aug 5 Issues of Measurement in Accounting – Products of the Accounting Process
Rankin et al Ch.4, 6 Review Questions
20 Aug 6 Exploring Theories of Accounting Rankin et al Ch.5 Review Questions
27 Aug 7 Positive Accounting Research - Capital Markets Research – Earnings Management
Rankin et al Ch.8, 9 Review Questions
Mid-Semester Break: 2-8 Sept
10 Sept 8 Corporate Governance and Ethics in Accounting Research
Rankin et al Ch.7 Gaffikin Ch 8
Review Questions
17 Sept 9 International Accounting – Globalisation – Issues and Debates Rankin et al Ch.12 Review Questions
24 Sept 10 Sustainability Reporting - CSR Rankin et al Ch.11 Review Questions
1 Oct 11 Special Reporting Issues including Fair Value Accounting and Corporate Failure
Rankin et al Ch.10, 13, 14 Review Questions
8 Oct 12 Critical Theory - Theory into the future – directions? Gaffikin Ch.9 TBA
15 Oct 13 Revision
22 Oct Study Week – Available 22-23 Oct by appointment
* You must read the textbook and any supplementary readings recommended before classes each week.
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Assessment Assessment schedule
Task Assessment Dates due Percent weighting
Task 1 Tutorial Presentation and Participation Team Dates and Attendance 25%
Task 2 Research Interest 1 October 25%
Exam End of semester exam – 3 hours 50 %
100%
Assessment task 1 –Tutorial Activity – 25% Task description: See p.12 for task and team allocation. Team allocation will be
made once tutorial attendance is known. Each group will compose of THREE (3) members.
Task length
One tutorial plus preparation time
Links to learning outcomes:
Refer to the table on pages 2-3
Assessment criteria: Refer to the table on pages 2-3
Date due: Team presentation date (as advised on MyLO and/or by your tutor)
Tutorials The tutorials form an important part of your assessment in this unit. Once you are allocated to tutorials you will be allocated ‘team partners’. Teams will consist of THREE (3) students. When enrolling be very careful to AVOID enrolling in units in which there are clashes with this unit that you will not be able to avoid. Such justification is NOT an acceptable reason for not attending tutorials. On enrolment it is your responsibility to ensure you are able to attend the class requirements of each unit.
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Team Roles in Tutorials On the allocated date YOUR team will be responsible for the conduct of 40 minutes of the tutorial. It will be your responsibility to lead discussion firstly, in relation to the case studies or academic journal articles allocated to your team, and if time permits, to review the nominated self study questions for that week from the textbook. Your tutor will be there to facilitate but the conduct of your team’s part of the tutorial will be your team’s responsibility. It is your presentation - it is therefore up to you to choose the manner of presentation.
Tutorial Assessment A total of 25% has been allocated to tutorials this semester. It will be divided in the following way:
Task Marks Presentation – information to tutor and to tutorial group Presentation of the tutorial – at tutorial
15%
Attendance and participation at tutorials (2 parts as below) 10% Total 25%
Attendance Percentage Number of Tutorials Attended
Assessment to maximum 5%
12-13 5% 8-11 3.5% 5-7 2.5% 3-4 1% <3 0%
Participation Requirements
Performance Indicators
1 Attendance at tutorial 2 Evidence of pre reading for the tutorial 3 Questions asked 4 Response in discussion/argument 5 Evidence of wider reading 6 Evidence of innovative thinking (eg. problem resolution)
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Task 1 - Academic Journal Articles – Team Presentations
Task 1 - Tutorial Schedule
Lecture Week Beginning Topic Presentation Articles Names (3 students per team)
16 July 1 23 July 2 1
30 July 3 2 Accountability Articles
6 Aug 4 3 Information Systems Articles
13 Aug 5 4 Research 1 Articles
20 Aug 6 5 Legitimacy Theory Articles
27 Aug 7 6 Culture 1 Articles
Mid-Semester Break: 2-8 Sept
10 Sept 8 7 Positive Accounting Articles
17 Sept 9 8 Disclosure 1 Articles
24 Sept 10 9 Motivation 1 Articles
1 Oct 11 10 Sustainability Articles
8 Oct 12 11 A Touch of Critical Plus 1 Articles
15 Oct 13 12
22-23 Oct
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Articles Accountability Richards, Tamara and Debbie Dickinson. 2007. Guidelines by stakeholders, for stakeholders. JCC. 25. pp.19-21. Canadian Democracy and Corporate Accountability Commission. 2002. The New Balance Sheet. Corporate Profits and Responsibility in the 21st Century. Jan. Batten, Jonathan, Samanthala Hettihewa, and Robert Mellor. 1997. The ethical management practices of Australian firms. Journal of Business Ethics. 16/12-13. pp.51-61. Everson, Miles, Charles Ilako and Carlo di Florio. 2003. Corporate governance, business ethics and global compliance management. ABA Bank Compliance. 24/3. pp.22-32. Painter-Morland, Mollie. 2007. Defining accountability in a network society. Business Ethics Quarterly. 17/3. pp.515-534. Information Systems Brown, Darrell L., Jesse F. Dillard and R. Scott Marshall. 2005. Strategically informed, environmentally conscious information requirements for Accounting Information Systems. Journal of Information Systems. 19/2. pp.79-103. Bradley, Randy V., Jeannie L. Pridmore and Terry Anthony Byrd. 2006. Information systems success in the context of different corporate cultural types: an empirical investigation. Journal of Management Information Systems. 23/2. pp.267-294. Bennett, Mark and Jeffrey Unerman. Towards universally acceptable corporate social responsibilities through internet stakeholder discourse. Wheeler, Patrick R., James E. Hunton and Stephanie M. Bryant. 2004. Accounting information systems research opportunities using personality type theory and the Myers-Briggs type indicator. Journal of Information Systems. 18/1. pp.1-19. Wheeler, Patrick R., James E. Hunton and Stephanie M. Bryant. 2004. Authors’ reply to commentary on accounting information systems research opportunities using personality type theory and the Myers-Briggs type indicator. Journal of Information Systems. 18/1. pp.35-38. Research 1 Miley, Frances and Andrew Read. 2012. Jokes in popular culture: the characteristics of the accountant. Accounting, Auditing and Accountability Journal. 25/4. pp.703-718. Chalmers, Keryn, Jayne M. Godfrey and Barbara Lynch. 2012. Regulatory theory insights into the past, present and future of general purpose water accounting standard setting. Accounting, Auditing and Accountability Journal. 25/6. pp.1001-1024. MacKenzie, Kim, Sherrena Buckby and Helen Irvine. 2013. Business research in virtual worlds: possibilities and practicalities. Accounting, Auditing and Accountability Journal. 26/3. pp.352-373. Jeacle, Ingrid. 2012. Accounting and popular culture: framing a research agenda. Accounting, Auditing and Accountability Journal. 25/4. pp.580-601. Lehman, Cheryl. 2012. We’ve come a long way! Maybe! Re-imagining gender and accounting. Accounting, Auditing and Accountability Journal. 25/2. pp.256-294.
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Legitimacy Theory Tilling, Matthew. Refinements to legitimacy theory in social and environmental accounting. Commerce Research Paper Series No. 04-6. ISSN: 1441-3906. Emtairah, Tareq and Oksana Mont. 2008. Gaining legitimacy in contemporary world: environmental and social activities of organisations. International Journal of Sustainable Society. ½. pp.134-148. Tregidga, Helen, Marcus Milne and Kate Kearins. Organisational legitimacy and social and environmental reporting research: the potential of discourse analysis. Guthrie, James, Suresh Cugabesan and Leanne Ward. Legitimacy theory: a story of reporting social and environmental matters within the Australian food and beverage industry. Suchman, Mark. 1995. Managing Legitimacy: strategic and institutional approaches. Academy of Management Review. 20/3. pp.571-610. Culture 1 Tsakumis, George T. 2007. The influence of culture on accountants’ application of financial reporting rules. ABACUS. 43/1. pp.27-48. Gordon, Elizabeth A., Adam Greiner, Mark J. Kohlbeck, Steven Lin, and Hollis Skaife. 2013. Challenges and opportunities in cross country accounting research. Accounting Horizons. 27/1. pp.141-154. Wong-on-Wing, Bernard and Gladie Lui. 2013. Beyond cultural values: an implicit theory approach to cross-cultural research in accounting ethics. Behavioural Research in Accounting. 25/1. pp.15-36. Askary, Saeed. 2006. Accounting professionalism – a cultural perspective of developing countries. Managerial Auditing Journal. 21/1-2. pp.102-111. Ali, Muhammad Jahangir. 2005. A synthesis of empirical research on international accounting harmonisation and compliance with international financial reporting standards. Journal of Accounting Literature. 24. pp.1-52. Positive Accounting Christenson, Charles. 1983. The methodology of positive accounting. The Accounting Review. LVIII/1. Jan. pp.1-22. Watts, Ross L. and Jerold L. Zimmerman. 1990. Positive Accounting Theory: A ten year perspective. The Accounting Review. 65/1. Jan. pp.131-156. Bennett, Bruce, Michael Bradbury and Helen Prangnell. 2006. Rules, principles and judgements in Accounting Standards. ABACUS. 42/2. Pp.189-204. Adams, Michael B. 1994. Agency theory and the internal audit. Managerial Auditing Journal. 9/8. pp.8-12. Lambert, Richard A. 2001. Contracting theory and accounting. Journal of Accounting and Economics. 32. pp.3-87. Disclosure 1 Hess, David and Thomas W. Dunfee. 2007. The Kasky-Nike threat to corporate social reporting. Business Ethics Quarterly. 17/1. pp.5-32. Hasnas, John. 2007. Up from the flatland: Business ethics in the age of divergence. Business Ethics quarterly. 17/3. pp.399-426.
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Adams, Mike. 1997. Ritualism, opportunism and corporate disclosure in the New Zealand life insurance industry: field experience. Accounting, Auditing and Accountability Journal. 10,5. pp.718-734. Barako, Dulacha, G., Phil Hancock and H.Y.Izan. 2006. Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance. 14/2. March. pp.107-125. Campbell, David. 2004. A longitudinal and cross sectional analysis of environmental disclosure in UK companies – a research note. The British Accounting Review. 36. pp.107-117. Motivation 1 Gonzalez-Benito, Javier and Oscar Gonzalez-Benito. 2005. A study of the motivations for the environmental transformation of companies. Industrial marketing management. 34. pp. 462-475. Deegan, Craig, Michaela Rankin, and Peter Voght. 2000. Firms’ disclosure reactions to major social incidents: Australian evidence. Accounting Forum. 24/1. March. pp.101-130. Tilt, Carol. 2001. The content and disclosure of Australian corporate environmental policies. Accounting, Auditing and Accountability Journal. 14,2. pp.190-212. Kolk, Ans. 2005. Environmental reporting by multinationals from the Triad: convergence or divergence? Management International Review. 45/1. pp.145-166. Adams, Carol. 2002. Internal organisational factors influencing corporate social and ethical reporting – beyond current theorising. 15/2. pp.223-250. Sustainability Bebbington, Jan and Rob Gray. 2001. An account of sustainability: failure, success and a reconceptualization. Critical Perspectives on Accounting. 12. pp.557-587. Birkin, Frank, Pam Edwards, and David Woodward. 2003. Accounting’s contribution to a conscious cultural evolution: an end to sustainable development. Critical Perspectives on Accounting. Luken, Ralph A. and Paul Hesp. 2007. The contribution of six developing countries’ industry to sustainable development. Sustainable Development. 15. pp.242-253. Dyllick, Thomas and Kai Hockerts. 2002. Beyond the business case for corporate sustainability. Business Strategy and the Environment. 11. pp.130-141. Chang, Dong-shang and Li-chin Regina Kuo. 2008. The effects of sustainable development on firms’ financial performance – an empirical approach. Sustainable Development. Milne, Marcus J., Kate Kearins, and Sara Walton. 2006. Creating adventures in wonderland: the journey metaphor and environmental sustainability. Organization. 13/6. pp.801-839. A Touch of Critical Plus 1 Choudbury, Masudul Alam. 1996. Markets as a system of social contracts. International Journal of Social Economics. 23/1. pp.17-36. Rowley, Tim and Shawn Berman. 2000. A brand new brand of corporate social performance. Business and Society. 39/4. pp. 397-418. Lehman, Glen. 1999. Disclosing new worlds: a role for social and environmental accounting and auditing. Accounting, Organisations and Society. 24. pp.217-241. Lehman, Cheryl. 2005. Accounting and the public interest. All the world’s a stage. Accounting, Auditing and Accountability Journal. 18/5. pp.675-689. Bebbington, Jan and Rob Gray. 1999. Seeing the wood for the trees. Taking the pulse of social and environmental accounting. 12/1. pp.47-51.
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NOTE: The academic articles for each presentation will be loaded under ‘extra resources’. These are your primary source of information from which to prepare though you may seek additional resources should you choose. The academic articles for each presentation will be loaded under ‘extra resources’. I will load a document with the articles linked to each topic, and then load each of the articles.
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BFA 715 Accounting Theory
Criteria sheet for tutorial presentations
Criteria HD (High Distinction) DN (Distinction) CR (Credit) PP (Pass) NN (Fail)
Preparation Prepared seminar presentation
including visual materials and appropriate questioning of group. Group displayed interest.
Prepared seminar presentation but visual materials or questioning did not embrace the case/academic journal adequately.
Prepared seminar presentation but visual materials or questioning - basic
Evidence of little effort. Issues not addressed. Questioning and audience interaction minimal.
No preparation/ad hoc presentation
Analysis Identified all the points in the case/article which should be addressed and comprehensively analysed and evaluated each point.
Identified most points in the case/article that should be addressed and analysed and evaluated each point.
Identified most points in the case/article that should be addressed and a reasonable analysis and evaluation of each point.
Identified some points in the case/article that should be addressed but a limited analysis and evaluation indicating only a partial understanding of the topic.
Identified few or no points in the case/article that should be addressed and analysed and evaluated each point inadequately.
Respond to questions raised by audience and or lecturer
Responded successfully to all questions and supported responses with authorities from the literature and/or logical reasoning
Responded successfully to some questions and supported responses with authorities from the literature and/or logical reasoning
Responded successfully to some questions but did not support them all with authorities from the literature and/or logical reasoning
Did not respond to any questions successfully and did not support them all with authorities from the literature and/or logical reasoning
Engage with audience
Engaged audience by: • maintaining eye contact,
using suitable gestures and body language
• responding to the audience in a confident manner
• a conversational tone • fluent speech without
reading notes • questioning to suit content,
audience and purpose • clarified content with real
world examples
Engaged audience by • maintaining eye contact, using suitable gestures and body
language • responding to the audience in a confident manner • a conversational tone • fluent speech without reading notes • questioning to suit content, audience and purpose • clarified content with real world examples
Partially engaged audience by: • occasionally making eye
contact and using limited gestures and body language
• responding to the audience in a hesitant manner
• halting speech with some reading of notes
• questioning that suits content, audience and purpose to some extent
• did not clarifiy content with real world examples
Sat in front of an audience and: occasionally made eye contact asked questions from a script/slides may have acknowledged their responses
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Date: _______________________
ID Name
Criteria - Skill/Qualities Assessed Level
Basic Criteria Indicators of Quality Excellent Very Good
Good Poor Not at All
Preparation Hardcopy/electronic copy received before tutorial Evidence of pre reading/analysis/critique Power point or other visual aids Evidence of wider reading/supportive materials Summary materials made available tutorial members Questions to be asked of tutorial members Analysis Hardcopy evidences understanding/critique of area Identified issues/points of interest/deficiencies Introduced additional material Response to audience Asked audience questions Responded to questions from audience Able to offer ‘quality’ responses Engaged Audience Eye contact Visual body cues Confident manner Fluent no reference to notes Involved audience As appropriate used examples
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Task 2 – Research Focused Project - 25%
This project is intended to introduce you to the research process that underlies much of the work and theoretical discussions you have undertaken this semester. You will need to draw on skills learnt and on your thinking about the information provided in lectures and in the textbook, in the tutorials and through the academic journal articles you have read this semester.
This task will be completed in a number of parts identified below: 1. Identify an area of research that you believe is both important and of interest to you, and
write a short paragraph indicating why you believe this area of research is important, and why it is interest to you. (350 words)
2. Write down the research question that would guide your exploration in the area of
research interest that you have identified. (50 words) 3. Find TEN (10) academic journal articles that relate to your area of research interest –
write a maximum of ten lines for each article indicate why that article is relevant to your research, and the useful information that it conveys for this project. (1400 words max)
4. Normally when undertaking research we would have expectations about what the findings
might be. In responding to your research question what result(s) would you expect to find? (200 words)
5. In 200 words indicate which of the accounting theories you have studied this year might
help to explain the expectations you have for your research question, and why this theory would be appropriate.
6. How would you collect the data to respond to your research question? Why do you think
this approach is appropriate? For example, searching a data base, content analysis of annual reports, a mail, internet or telephone survey, conduct of interviews. (200 words)
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7. Do you think that ethical considerations are important to your research? In undertaking research at UTAS ethical approval is required. What do you need to do at UTAS to obtain ethical approval? (200 words)
8. In seeking to respond to your Research Question(s) what questions would you need to ask
respondents, or what questions would you need to ask to interrogate data collected from a data base or an annual report? Identify TEN (10) questions that you believe would need to be asked, and indicate why these questions would need to be asked to gather the information you require to respond to your research question. (400 words)
Task length A maximum of 3000 words
The word limit specified for your assignment is a maximum. If you submit over-length work there is an automatic 10% penalty of available marks. It is at the discretion of the Unit Coordinator whether the words beyond the limit will be assessed. Title pages, reference lists and appendices are not included in word counts.
Links to learning outcomes: Refer to the table on page 2.
Assessment criteria: Marks awarded will be based on the criteria stated on page 2 but students also need to demonstrate the following skills: evidence of research; relevance and understanding of the issues and concepts; strength of argument developed; use of language; quality of explanations and presentation style; readability of the essay and use of Harvard referencing. Date due: Tuesday 1 October.
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Student Id: _________________ Name: ________________________________
BFA 715 Accounting Theory Criteria sheet – Research Focused Projects
Criteria HD (High Distinction) DN (Distinction) CR (Credit) PP (Pass) NN (Fail)
Area of Interest
Clear, Coherent with Strong, Logical Justification
Clear and Coherent with Logical Justification
Clear and Coherent with Justification
Clear but Justification weak Confused
Research Question
Well written, testable and focused
Well written and testable Well written but general in nature
Question identified but not well written and untestable
Not clear, poorly focused, untestable, general
Academic Articles
ALL articles justified in terms of the research question, relevance clear
MOST articles justified in terms of the research question, relevance clear
SOME articles justified in terms of the research question, relevance clear
Provide an article summary with little justification or links to the research question
Articles not relevant to the research question
Expectations Expectations clearly identified and briefly justified or the link is clear from what had been discussed in previous answers.
Expectations clear but not justified or no clear link. No clear expectations
Accounting Theories
A specific link to theory made and justified
A specific link to theory made but lacks justification
A tenuous link to theory is made but lacks justification
Attempts to link multiple theories without justification
No link to theory made
Data Collection
Appropriate method(s) identified briefly discussed and justified in terms of the research project
Appropriate methods identified but not clearly justified in terms of the research project
Methods not identified or general and vague in relation to proposed research project
Ethics
Able to clearly explicate ethical requirements and processes, and able to relate these to the proposed research project if applicable (or explain why not).
Able to explicate ethical requirements and processes, but does not draw links to the proposed research project (or explain why it is not applicable).
No understanding of ethical requirements demonstrated
Question Development
ALL Questions are clear, well written, appropriate and linked to the data requirements for the research project with justification.
MOST Questions are clear, well written, appropriate and linked to the data requirements for the research project with justification.
SOME Questions are clear, well written, and appropriate and linked to the data requirements for the research project with justification.
Questions are clear and well written but lack justification or would not meet the data requirements for the project.
No questions or poorly written and inappropriate to research question
Overall An excellent, executable and well justified research project .
A very good executable research project with minor changes required.
A good executable research project with major changes in one or two areas.
A satisfactory idea for a research project but would require major changes prior to execution.
The research project could not be implemented.
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Sample of Assessment – checklist
Assessment of Learning outcomes (Assessor to CROSS appropriate box)
Strongly Agree Agree Neutral Disagree Strongly
Disagree
Student demonstrates an understanding of different theoretical perspectives and issues is developed
1 2 3 4 5
Student demonstrates an understanding of emerging theoretical perspectives and issues is evidenced
1 2 3 4 5
Student displays quality written communication skills evidenced in the presentation of this assignment
1 2 3 4 5
Student demonstrates evidence of an ability to draw out the main theoretical issues of this discussion and critically reflect upon them.
1 2 3 4 5
Final Exam – 50% Description/conditions Closed book examination – 3 hours duration + 15 minutes
reading time
The exam will require you to demonstrate the breadth and depth of your understanding across all the course topics. All topics are examinable but you will be given some direction in the revision week.
Date The final exam is conducted by the University Registrar in the
formal examination period. See the Current Students homepage on the University’s website.
How your final result is determined Your final result is determined by the sum of grades that you receive on the three assessment tasks. To obtain a pass grade or better in the unit, the sum of the weighted marks must be 50% or more of the marks available. It is expected that you pass each component of the assessment. In borderline cases for pass or honours grade your performance in tutorials and in online activities are considered in consultation with your tutor.
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Where work is returned to you so that problems can be addressed such as failing to use the appropriate referencing system or plagiarism such work will not subsequently be marked beyond PASS standard. The School expects high standards and insists that you spend sufficient time (12 hours a week) and effort to your studies throughout the semester to achieve grades of pass or higher on merit. As we noted previously, this needs good time management and attendance at all scheduled sessions. Submission of assignments Assignments are to be presented and submitted in accordance with the Guide for Students - Presentation and Submission of Assignments issued by the Faculty of Business. In line with Faculty policy all assignments are, where practical, to be submitted via MyLO. Assignments in this unit must also, unless otherwise directed by the Unit Co-Ordinator, be submitted either via the assignment box, Level 5, Business Building, Hobart campus, or the assignment box in the Faculty of Business area, Launceston campus, or the Cradle Coast campus office. You must attach a signed cover page to your assignment declaring that all material submitted is your own except where there is clear acknowledgement or reference to the work of others. This sheet is available on the Unit’s MyLO site. In relation to this point your attention is drawn to the University’s rules on plagiarism, and to page xx of this Unit Outline. Assignments will be marked as quickly as possible after all have been submitted, and returned with comments and grades awarded.
Become familiar with what is meant by Plagiarism and then avoid it! Requests for extensions Requests for extensions must be consistent with Faculty policy (Paragraph 4) below. The relevant form to apply for an extension is available at: http://www.utas.edu.au/__data/assets/pdf_file/0018/205524/Application-for-Late-Submission-2009.pdf Penalties Late Submission of Continuous Coursework Assignments that are not handed in by the due date will have marks deducted, unless a signed and approved late submission form is attached. The penalty for late submission of assignments in this unit is 10% of the available mark for each day the assignment is late.
In this Policy 1. (a) ‘day’ or ‘days’ includes weekends and public holidays;
(b) ‘late’ means after the due date and time; and (c) ‘coursework’ includes all internal non examination based forms of assessment
2. This Policy applies to all students enrolled in Units taught by the Faculty of Business at whatever Campus or location.
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3. Students are expected to submit coursework on or before the due date and time specified in the relevant Unit Outline. The onus is on the student to prove the date and time of submission.
4. Students with special circumstances may apply for an extension. Requests for extensions should, where possible, be made in writing to the Unit Coordinator on or before the due date. Students will need to provide independent supporting documentation to substantiate their claims.
5. Late submission of coursework will incur a penalty of 10% of the available marks for each day the coursework is late unless an extension had been granted on or before the relevant due date. Coursework submitted more than five (5) days late will not be accepted.
6. Late work must be submitted to a staff member in the relevant School or Faculty Office and the time of submission recorded.
7 Academic staff DO NOT have the discretion to waive a late penalty, subject to Paragraph 4 above.
Review of results and appeals (a) Review of internal assessment It is expected that students will adhere to the following School Policy for a review of any piece of continuous/internal assessment. As well as including any assessment task undertaken across the teaching phase of any unit (such as an assignment, a tutorial presentation, an online discussion, and the like), the term internal assessment also includes any task such as a capstone assignment or a take-home-examination conducted within a non-face-to-face unit. Within 5 days of the release of the assessment result, a student may request a meeting with the assessor for the purpose of an informal review of the result (Academic Assessment Rule No 2 Clause 22 http://www.utas.edu.au/university-council/university-governance/rules ).
During this meeting, the student should be prepared to discuss specifically the marks for the section/s of the marking criteria they are disputing and why they consider their mark/s is/are inappropriate. The assessor shall provide a response to the request for review either at the meeting or within 5 days. If the student is dissatisfied with the response, he/she may, within 5 days of the response, request the Head of School to arrange for a formal review of the assessment by completing and lodging with the School a ‘Review of Assessment Form’.
(b) Review of final result
You may also request a review of the final result (assessment) in this unit. This would usually involve a review of your final examination script.
Step 1: You may request to see your examination script after results have been released, by completing the “Access to Exam Script” form available from the School office or at http://www.utas.edu.au/__data/assets/pdf_file/0019/205525/Application-for-Access-to-Exam-Paper.pdf
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Step 2: Your Unit Coordinator will then contact you within 5 working days to arrange a time to go through the examination script with you (you will need to ensure that you check your UTAS email account regularly during this time).
Step 3: Should you still require a review/remark of your final result, a formal request (and payment if relevant) must be made ONLY after completing Step 2 and, to comply with UTAS policy, within 10 days from the release of the final grade (Academic Senate Rule 2: Academic Assessment Clause 23). You will need to complete a form “Application for Review of Assessment” available on-line: http://www.studentcentre.utas.edu.au/examinations_and_results/forms_files/review_of_assessment.pdf. Note that if you have passed the unit, then you will be required to pay $50 for this review. The School of Accounting and Corporate Governance reserves the right to refuse a student request to review their final result should this process not be followed. Academic referencing In your written work you will need to support your ideas by referring to journals, books, websites and other scholarly literature. It is important that you understand how to correctly refer to the work of others and maintain academic integrity. Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty (plagiarism), a matter considered by UTAS as a serious offence. The appropriate referencing style for the School of Accounting and Corporate Governance is the Harvard style. For information on referencing styles, it is imperative that you:
a. Refer to the School’s website – Accounting Communication Matters at: http://www.utas.edu.au/accounting-communication-matters/
b. access the following UTAS Library site: http://utas.libguides.com/content.php?pid=27520&sid=199808
A link to the UTAS Library site also appears under “Useful Links” on the Student Resources page of the School website. Please read the following statement on plagiarism. Should you require clarification, please see your unit coordinator or lecturer, or ask a member of the Library staff via: http://www.utas.edu.au/library/askus.html
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Academic Misconduct Academic misconduct includes cheating, plagiarism, allowing another student to copy work for an assignment or an examination and any other conduct by which a student:
(a) seeks to gain, for themselves or for another person, any academic advantage or advancement to which they or that other person are not entitled; or
(b) improperly advantages any other student.
Students engaging in any form of academic misconduct may be dealt with under the Ordinance of Student Discipline, and this can include imposition of penalties that range from a deduction/cancellation of marks to exclusion from a Unit of the University. Details of penalties that can be imposed are available in the Ordinance of Student Discipline – Part 3 Academic Misconduct, see: http://www.utas.edu.au/universitycouncil/legislation/.
Plagiarism Plagiarism is a form of cheating. It is taking and using someone else's thoughts, writings or inventions and representing them as your own; for example, using an author's words without putting them in quotation marks and citing the source, using an author's ideas without proper acknowledgment and citation, copying another student's work. If you have any doubts about how to refer to the work of others in your assignments, please consult your lecturer or tutor for relevant referencing guidelines, and the academic integrity resources on the web at: http://www.utas.edu.au/plagiarism/ The intentional copying of someone else’s work as one’s own is a serious offence punishable by penalties that may range from a fine or deduction/cancellation of marks and, in the most serious of cases, to exclusion from a unit, a course or the University.
The University and any persons authorised by the University may submit your assessable works to a plagiarism checking service, to obtain a report on possible instances of plagiarism. Assessable works may also be included in a reference database. It is a condition of this arrangement that the original author’s permission is required before a work within the database can be viewed.
For further information on this statement and general referencing guidelines, see http://www.utas.edu.au/plagiarism/ or follow the link under ‘Policy, Procedures and Feedback’ on the Current Students homepage. Further information and assistance If you are experiencing difficulties with your studies or assignments, have personal or life planning issues, disability or illness which may affect your course of study, you are advised to raise these with your lecturer in the first instance. There is a range of University-wide support services available to you including Teaching & Learning, Student Services, International Services. Please refer to the Current Students homepage at: http://www.utas.edu.au/students/ Should you require assistance in accessing the Library visit their website for more information at http://www.utas.edu.au/library/
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If you have a problem In the first instance you should discuss the matter with your unit coordinator, lecturer or tutor. However, if you do not feel comfortable approaching one of these people, or if you have a discussion and are not satisfied with the outcome, then you are encouraged to contact the major coordinator:
MPA: Name: Simone Bingham Room: 421 Ph: (03) 6226 2314 email: [email protected] Name: Dr Sonia Shimeld Room: 430 Ph: (03) 6226 7586 email: [email protected]
Discussions with the major co-ordinator will be kept in the strictest confidence. You are always welcome to also raise issues with one of the Co-Heads of School, as appropriate:
David Kronenberg ([email protected]) Trevor Wilmshurst ([email protected])
If you wish to pursue the matter further, a student advocate may be able to assist you. Information about the advocates is available at: http://www.utas.edu.au/governance-legal/student-complaints/student-advocates The University also has formal policies, and the following link gives you advice about the procedures that you can follow: http://www.utas.edu.au/governance-legal/student-complaints/how-to-reslolve-a-student-complaint/self-help-checklist Students with Disabilities –University and Faculty Equity Plans Goal 1 of the University of Tasmania Equity and Diversity Plan provides for: “An inclusive teaching and learning environment that values diversity, supports the pursuit of academic excellence and produces high quality education and employment results for all students and staff”. The University’s Equity and Diversity Plan can be accessed at: http://www.utas.edu.au/students/student-equity The Faculty of Business Equity Plan facilitates the University Plan at an operational level and has developed an ‘Action Plan’. The Action Plan for Goal 1 lays down procedures to ensure that all students, including those with disabilities, have equal access to lecture and course materials. The School of Accounting & Corporate Governance complies with these procedures.
