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.

Your unit may be subject to government or third party COVID-19 vaccination requirements. Please consider this before enrolling in this unit, and speak with the unit coordinator if this raises any concerns.

  • Unit Title

    Accounting Theory, Research and Practice
  • Unit Code

    ACC6025
  • Year

    2022
  • 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 and technological developments in accounting (Artificial Intelligence, Blockchain and XBRL).
  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's LMS

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 213 x 1 hour tutorialNot OfferedNot Offered

For more information see the Semester Timetable

ONLINE

Students will engage in learning experiences via ECU’s LMS 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 LMS 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 LMS. The LMS 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 School Progression Panel.

ON CAMPUS
TypeDescriptionValue
ReportSummary and critique of research paper - written report20%
AssignmentAnalysis of accounting issue30%
ExaminationFinal Examination50%
ONLINE
TypeDescriptionValue
ReportSummary & critique of research paper - written report20%
AssignmentAnalysis of accounting issue30%
ExaminationFinal Examination50%

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 Integrity

Integrity is a core value at Edith Cowan University, and it is expected that ECU students complete their assessment tasks honestly and with acknowledgement of other people's work. This means that assessment tasks must be completed individually (unless it is an authorised group assessment task) and any sources used must be referenced.

Breaches of academic integrity can include:

Plagiarism

Copying the words, ideas or creative works of other people, without referencing in accordance with stated University requirements. Students need to seek approval from the Unit Coordinator within the first week of study if they intend to use some of their previous work in an assessment task (self-plagiarism).

Unauthorised collaboration (collusion)

Working with other students and submitting the same or substantially similar work or portions of work when an individual submission was required. This includes students knowingly providing others with copies of their own work to use in the same or similar assessment task(s).

Contract cheating

Organising a friend, a family member, another student or an external person or organisation (e.g. through an online website) to complete or substantially edit or refine part or all of an assessment task(s) on their behalf.

Cheating in an exam

Using or having access to unauthorised materials in an exam or test.

Serious outcomes may be imposed if a student is found to have committed one of these breaches, up to and including expulsion from the University for repeated or serious acts.

ECU's policies and more information about academic integrity can be found on the student academic integrity website.

All commencing ECU students are required to complete the Academic Integrity Module.

Assessment Extension

In some circumstances, Students may apply to their Unit Coordinator to extend the due date of their Assessment Task(s) in accordance with ECU's Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000001386.

Special Consideration

Students may apply for Special Consideration in respect of a final unit grade, where their achievement was affected by Exceptional Circumstances as set out in the Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000003318.

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.

Your unit may be subject to government or third party COVID-19 vaccination requirements. Please consider this before enrolling in this unit, and speak with the unit coordinator if this raises any concerns.

  • Unit Title

    Accounting Theory, Research and Practice
  • Unit Code

    ACC6025
  • Year

    2022
  • 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 and technological developments in accounting (Artificial Intelligence, Blockchain and XBRL).
  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's LMS

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 213 x 1 hour tutorialNot OfferedNot Offered

For more information see the Semester Timetable

ONLINE

Students will engage in learning experiences via ECU’s LMS 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 LMS 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 LMS. The LMS 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 School Progression Panel.

ON CAMPUS
TypeDescriptionValue
ReportSummary and critique of research paper - written report20%
AssignmentAnalysis of accounting issue30%
ExaminationFinal Examination50%
ONLINE
TypeDescriptionValue
ReportSummary & critique of research paper - written report20%
AssignmentAnalysis of accounting issue30%
ExaminationFinal Examination50%

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 Integrity

Integrity is a core value at Edith Cowan University, and it is expected that ECU students complete their assessment tasks honestly and with acknowledgement of other people's work. This means that assessment tasks must be completed individually (unless it is an authorised group assessment task) and any sources used must be referenced.

Breaches of academic integrity can include:

Plagiarism

Copying the words, ideas or creative works of other people, without referencing in accordance with stated University requirements. Students need to seek approval from the Unit Coordinator within the first week of study if they intend to use some of their previous work in an assessment task (self-plagiarism).

Unauthorised collaboration (collusion)

Working with other students and submitting the same or substantially similar work or portions of work when an individual submission was required. This includes students knowingly providing others with copies of their own work to use in the same or similar assessment task(s).

Contract cheating

Organising a friend, a family member, another student or an external person or organisation (e.g. through an online website) to complete or substantially edit or refine part or all of an assessment task(s) on their behalf.

Cheating in an exam

Using or having access to unauthorised materials in an exam or test.

Serious outcomes may be imposed if a student is found to have committed one of these breaches, up to and including expulsion from the University for repeated or serious acts.

ECU's policies and more information about academic integrity can be found on the student academic integrity website.

All commencing ECU students are required to complete the Academic Integrity Module.

Assessment Extension

In some circumstances, Students may apply to their Unit Coordinator to extend the due date of their Assessment Task(s) in accordance with ECU's Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000001386.

Special Consideration

Students may apply for Special Consideration in respect of a final unit grade, where their achievement was affected by Exceptional Circumstances as set out in the Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000003318.

ACC6025|1|2