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

    Integrated Accounting Projects
  • Unit Code

    ACC6040
  • Year

    2016
  • Enrolment Period

    1
  • Version

    2
  • Credit Points

    20
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online

Description

Recent literature has identified the extent of the gap between theory and practice in accounting, as well as the gap between academic research and the perceived requirements of practitioners. This unit explores the nature of this gap through a series of projects designed to examine and model the accounting variables and relationships which establish the links between theory, research and practice. In doing so, the unit will provide the potential for examining and solving real business problems within organisations, while highlighting existing gaps between theory and practice. Students will identify a research problem and formulate a conceptual framework which models the underlying accounting relationships; this will be used to guide the development of a research proposal which will provide a systematic examination of the problem.

Prerequisite Rule

Students must pass 1 unit - ACC6025

Learning Outcomes

On completion of this unit students should be able to:

  1. Evaluate a research problem and specify the key variables of the underlying accounting relationship.
  2. Conduct a targeted search of the accounting literature.
  3. Formulate a conceptual framework to guide the examination of the research problem.
  4. Develop hypotheses to support the testing of a relationship.
  5. Evaluate the most appropriate method of data collection in addressing a research problem.

Unit Content

  1. Specifying and refining the research idea.
  2. Searching the literature to specify the current state of knowledge in the area.
  3. Alternative theories consistent with observed and predicted behaviour.
  4. Modelling the relationship: dependent and independent variables.
  5. Specification of hypotheses for testing.
  6. Alternative methods of data collection.

Additional Learning Experience Information

On-campus students will meet each week for three hours to review and discuss the identification of a research problem and the development of a research topic. The unit Blackboard site will provide unit resources such as PowerPoint presentation slides, topic guides and assessment information. Communication and presentation skills are enhanced through students presentations. The teaching and learning approach is enhanced through in-class discussions on practical accounting questions, where the skills of working effectively with others (specifically team working, task collaboration and working productively with people from diverse cultures), communicating effectively, critical appraisal and the ability to generate ideas are emphasised. Off-campus students will have access via Blackboard. Regular online access is advisable. Regular interaction with the unit instructor (face-to-face or online) will be essential to the successful development of a conceptual framework for the research project. Access to online sources, through independent research, will then facilitate a search of the literature and the development of a formal research proposal.

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
AssignmentLiterature Review30%
ProjectResearch Proposal70%
ONLINE
TypeDescriptionValue
AssignmentLiterature Review30%
ProjectResearch Proposal70%

Text References

  • ^ Smith, M.(2011). Research methods in accounting (2nd ed.). Sage: London.
  • Gill, J. and Johnson, P. (2010). Research methods for managers (4th ed.). Sage: London.
  • Lee, N. and Lings, I. (2008). Doing business research: A guide to theory and practice (1st ed.). Sage: London.
  • Humphrey, C. and Lee, B. (2004). The real guide to accounting research (1st ed.). Elsevier: London.

^ Mandatory reference


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.

ACC6040|2|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

    Integrated Accounting Projects
  • Unit Code

    ACC6040
  • Year

    2016
  • Enrolment Period

    2
  • Version

    2
  • Credit Points

    20
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online

Description

Recent literature has identified the extent of the gap between theory and practice in accounting, as well as the gap between academic research and the perceived requirements of practitioners. This unit explores the nature of this gap through a series of projects designed to examine and model the accounting variables and relationships which establish the links between theory, research and practice. In doing so, the unit will provide the potential for examining and solving real business problems within organisations, while highlighting existing gaps between theory and practice. Students will identify a research problem and formulate a conceptual framework which models the underlying accounting relationships; this will be used to guide the development of a research proposal which will provide a systematic examination of the problem.

Prerequisite Rule

Students must pass 1 unit - ACC6025

Learning Outcomes

On completion of this unit students should be able to:

  1. Evaluate a research problem and specify the key variables of the underlying accounting relationship.
  2. Conduct a targeted search of the accounting literature.
  3. Formulate a conceptual framework to guide the examination of the research problem.
  4. Develop hypotheses to support the testing of a relationship.
  5. Evaluate the most appropriate method of data collection in addressing a research problem.

Unit Content

  1. Specifying and refining the research idea.
  2. Searching the literature to specify the current state of knowledge in the area.
  3. Alternative theories consistent with observed and predicted behaviour.
  4. Modelling the relationship: dependent and independent variables.
  5. Specification of hypotheses for testing.
  6. Alternative methods of data collection.

Additional Learning Experience Information

On-campus students will meet each week for three hours to review and discuss the identification of a research problem and the development of a research topic. The unit Blackboard site will provide unit resources such as PowerPoint presentation slides, topic guides and assessment information. Communication and presentation skills are enhanced through students presentations. The teaching and learning approach is enhanced through in-class discussions on practical accounting questions, where the skills of working effectively with others (specifically team working, task collaboration and working productively with people from diverse cultures), communicating effectively, critical appraisal and the ability to generate ideas are emphasised. Off-campus students will have access via Blackboard. Regular online access is advisable. Regular interaction with the unit instructor (face-to-face or online) will be essential to the successful development of a conceptual framework for the research project. Access to online sources, through independent research, will then facilitate a search of the literature and the development of a formal research proposal.

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
AssignmentLiterature Review30%
ProjectResearch Proposal70%
ONLINE
TypeDescriptionValue
AssignmentLiterature Review30%
ProjectResearch Proposal70%

Text References

  • ^ Smith, M.(2011). Research methods in accounting (2nd ed.). Sage: London.
  • Gill, J. and Johnson, P. (2010). Research methods for managers (4th ed.). Sage: London.
  • Lee, N. and Lings, I. (2008). Doing business research: A guide to theory and practice (1st ed.). Sage: London.
  • Humphrey, C. and Lee, B. (2004). The real guide to accounting research (1st ed.). Elsevier: London.

^ Mandatory reference


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.

ACC6040|2|2