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  2. Accounting Theory, Research and Practice [ACC6025]

School: Business and Law

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

  • Unit Title

    Accounting Theory, Research and Practice

  • Unit Code

    ACC6025

  • Year

    2019

  • Enrolment Period

    1

  • Version

    1

  • Credit Points

    20

  • Full Year Unit

     N

  • Mode of Delivery

    On Campus
    Online

  • Unit Coordinator

    Dr Soheil KAZEMIAN

Description

The unit explores the linkages among accounting theory, research and practice. It examines current accounting practice and contemporary issues from the perspectives of the theory underpinning it, as well as factors that have shaped accounting and business practices. A main objective of the unit is to highlight the changing nature of accounting research and practice. Students are exposed to research that has been conducted and students will learn how to critically evaluate academic research papers. In the unit, students will develop the capacity for inquiry and critical analysis skills when examining contemporary accounting issues.

Prerequisite Rule

Students must pass 1 units from ACC6015

Learning Outcomes

On completion of this unit students should be able to:

  1. Analyse an academic journal paper and reflect on its contribution to accounting theory, research and practice.
  2. Analyse contemporary issues in accounting and evaluate alternative solutions to the problem by applying theoretical and practical accounting knowledge.
  3. Discuss the accounting theory/ conceptual framework underlying current accounting practice and how accounting regulation and economic, social, political and technological factors impact on accounting practice.

Unit Content

  1. Accounting theory, research and practice.
  2. The financial reporting environment and regulation of accounting.
  3. The Conceptual Framework for financial reporting.
  4. Measurement issues in accounting
  5. Contemporary issues in accounting.
  6. Areas of accounting research including international accounting and corporate accountability

Learning Experience

ON-CAMPUS

Students will attend on campus classes as well as engage in learning activities through ECU Blackboard.

JoondalupMount LawleySouth West (Bunbury)
Semester 113 x 2 hour lectureNot OfferedNot Offered
Semester 113 x 1 hour tutorialNot OfferedNot Offered
Semester 213 x 2 hour lectureNot OfferedNot Offered
Semester 2 x 2 hour seminarNot OfferedNot Offered
Semester 213 x 1 hour tutorialNot OfferedNot Offered

For more information see the Semester Timetable

ONLINE

Students will engage in learning experiences through ECU Blackboard as well as additional ECU learning technologies.

Additional Learning Experience Information

On-campus students will meet each week for lecture and tutorial sessions to review and discuss contemporary accounting issues. The unit Blackboard site will provide unit resources, including PowerPoint presentation slides, study schedule and assessment information. Students will engage in active discussion on current issues and topics relating to accounting theory, research and practice. The assessments will involve initial research and summary and critique of published academic research papers to develop a literature review relating to a contemporary accounting issue. Students studying the unit using an online mode work through a study program with resources provided online via Blackboard. The Blackboard site will provide unit resources, including PowerPoint presentation slides, study schedule and assessment information. Regular online access is required. The discussion board will be used to enable students to participate in active discussions on current information relating to accounting theory, research and practice. The assessments will involve initial research and summary and critique of published academic research papers to develop a literature review relating to a contemporary accounting issue.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.

ON CAMPUS
TypeDescriptionValue
AssignmentSummary and critique of research paper - written report20%
AssignmentAnalysis of accounting issue30%
Examination ^Examination50%
ONLINE
TypeDescriptionValue
AssignmentSummary & critique of research paper - written report20%
AssignmentAnalysis of accounting issue30%
Examination ^Examination50%

^ Mandatory to Pass

Core Reading(s)

  • Rankin, M., Ferlauto, K., McGowan, S., & Stanton, P. (2018). Contemporary issues in accounting (2nd ed., pp. vii, 362). Milton, Qld: John Wiley & Sons Limited. Retrieved from https://ecu.on.worldcat.org/oclc/972900137
  • Deegan, C. (2014). Financial accounting theory (4th ed.). North Ryde, N.S.W.: McGraw-Hill. Retrieved from https://ecu.on.worldcat.org/oclc/843250363?databaseList=638

Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

ACC6025|1|1

School: Business and Law

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

  • Unit Title

    Accounting Theory, Research and Practice

  • Unit Code

    ACC6025

  • Year

    2019

  • Enrolment Period

    2

  • Version

    1

  • Credit Points

    20

  • Full Year Unit

     N

  • Mode of Delivery

    On Campus
    Online

  • Unit Coordinator

    Dr Soheil KAZEMIAN

Description

The unit explores the linkages among accounting theory, research and practice. It examines current accounting practice and contemporary issues from the perspectives of the theory underpinning it, as well as factors that have shaped accounting and business practices. A main objective of the unit is to highlight the changing nature of accounting research and practice. Students are exposed to research that has been conducted and students will learn how to critically evaluate academic research papers. In the unit, students will develop the capacity for inquiry and critical analysis skills when examining contemporary accounting issues.

Prerequisite Rule

Students must pass 1 units from ACC6015

Learning Outcomes

On completion of this unit students should be able to:

  1. Analyse an academic journal paper and reflect on its contribution to accounting theory, research and practice.
  2. Analyse contemporary issues in accounting and evaluate alternative solutions to the problem by applying theoretical and practical accounting knowledge.
  3. Discuss the accounting theory/ conceptual framework underlying current accounting practice and how accounting regulation and economic, social, political and technological factors impact on accounting practice.

Unit Content

  1. Accounting theory, research and practice.
  2. The financial reporting environment and regulation of accounting.
  3. The Conceptual Framework for financial reporting.
  4. Measurement issues in accounting
  5. Contemporary issues in accounting.
  6. Areas of accounting research including international accounting and corporate accountability

Learning Experience

ON-CAMPUS

Students will attend on campus classes as well as engage in learning activities through ECU Blackboard.

JoondalupMount LawleySouth West (Bunbury)
Semester 113 x 2 hour lectureNot OfferedNot Offered
Semester 113 x 1 hour tutorialNot OfferedNot Offered
Semester 213 x 2 hour lectureNot OfferedNot Offered
Semester 2 x 2 hour seminarNot OfferedNot Offered
Semester 213 x 1 hour tutorialNot OfferedNot Offered

For more information see the Semester Timetable

ONLINE

Students will engage in learning experiences through ECU Blackboard as well as additional ECU learning technologies.

Additional Learning Experience Information

On-campus students will meet each week for lecture and tutorial sessions to review and discuss contemporary accounting issues. The unit Blackboard site will provide unit resources, including PowerPoint presentation slides, study schedule and assessment information. Students will engage in active discussion on current issues and topics relating to accounting theory, research and practice. The assessments will involve initial research and summary and critique of published academic research papers to develop a literature review relating to a contemporary accounting issue. Students studying the unit using an online mode work through a study program with resources provided online via Blackboard. The Blackboard site will provide unit resources, including PowerPoint presentation slides, study schedule and assessment information. Regular online access is required. The discussion board will be used to enable students to participate in active discussions on current information relating to accounting theory, research and practice. The assessments will involve initial research and summary and critique of published academic research papers to develop a literature review relating to a contemporary accounting issue.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.

ON CAMPUS
TypeDescriptionValue
AssignmentSummary and critique of research paper - written report20%
AssignmentAnalysis of accounting issue30%
Examination ^Examination50%
ONLINE
TypeDescriptionValue
AssignmentSummary & critique of research paper - written report20%
AssignmentAnalysis of accounting issue30%
Examination ^Examination50%

^ Mandatory to Pass

Core Reading(s)

  • Rankin, M., Ferlauto, K., McGowan, S., & Stanton, P. (2018). Contemporary issues in accounting (2nd ed., pp. vii, 362). Milton, Qld: John Wiley & Sons Limited. Retrieved from https://ecu.on.worldcat.org/oclc/972900137
  • Deegan, C. (2014). Financial accounting theory (4th ed.). North Ryde, N.S.W.: McGraw-Hill. Retrieved from https://ecu.on.worldcat.org/oclc/843250363?databaseList=638

Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

ACC6025|1|2