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Accounting Theory and Current Issues

Accounting Theory and Current Issues



HI6025 Accounting Theory and Current Issues




1.  This assignment is to be submitted in accordance with assessment policy stated in the Unit Outline and Student Handbook.


2.  It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence. Students should submit all assignments for plagiarism checking on Blackboard before final submission in the subject. For further details, please refer to the Unit Outline and Student Handbook.


3.  Maximum marks available: 20 marks. Refer to marking rubric for marking criteria.


4.  Assignment should be of 1,500 words. Please use “word count” and include in report.


Presented in Calibri font size 12.



Format of the Report


1.  You should at least have the following details:


a.  Assignment Cover page clearly stating your name and student number


b.   A table of contents, executive summary


c.  A brief introduction or overview of what the report is about.


d.    Body of the report with sections to answer the sections required and with appropriate section headings


e.  Conclusion


f.  List of references.


2.  Diagrams and tables clearly labelled and explained.


3.  Ensure all materials are correctly referenced. Plagiarism will be severely penalised.


Instructions for Preparation of Assignment:


1.   Students are required to form groups of 3 - 6 and inform their lecturer of their group memberships from Week 4, while students that enrol late will register their groups by Week


2.  Each group will be randomly allocated a topic from Week 1 – Week 11 of the unit (refer to unit outline) by their lecturer in the class in Week 4.


3.  Please note there is a change in the group assignment submission from that stated in the unit outline. There will be no in-class group presentations. All presentations are video presentations, and are due with your group’s written submission.



4.  Two links will be created, one for video link and another for document link. One member from each group will submit one link for video (you can develop video and create a YouTube link for the lecturer) and another link for document submission under group assignment folder.



5.   Each group will prepare a short duration slide and every member will present their part and explain their understanding. Each member to present for at least 1 minute. The duration of the presentation to be 6 - 7 minutes maximum.




Instructions for Preparation of Assignment:


1.      Based on your topic given by your Lecturer, select two research-based journal articles relating to your topic. The articles you choose must cover a contemporary issue that is relevant to your topic. The journal articles need to be selected from year 2006 onwards. You are encouraged to choose the two journal articles from the following Accounting




Accounting, Auditing and Accountability Journal The Accounting Review



Australian Accounting Review Asian Review of Accounting



Issues in Accounting Education



You can access these journals in Proquest Database by clicking on the above links. Log in details for Proquest are - username: Holmes2004; password: holmes. These journals can also be accessed via the Proquest Database link available via the Student Login page in the Holmes website.



Assignment Requirements:


You are required to prepare a report about your findings from the literature research, and discuss how it is useful for financial reporting in Australian companies. The report should cover the following:


a.      An explanation of the reasons (at least 3) why your group has selected the two research articles relating to your topic.


b.      An explanation of the purpose of the two studies and what research question(s) they set out to explore about the topic.


c.      A discussion about the similarities and differences in the findings of the two studies.


d.      For each of the two studies, provide two (2) major implications of their research findings that will be useful to inform each of the following external reporting stakeholders:


i)                   accountants in Australian companies;


ii)                 accounting regulators; and


iii)          one specific external user of financial reports (needs to be identified in your answer).


[i.e. For each study, provide 2 implications for each stakeholder listed above].


Presentation Format:


1.    Introduction of your group members, topic and the title of the two journal articles selected.


2.    Practical explanation of chosen topic (you do not need to explain research design or literature review; you will only explain parts (a) – (d) under Assignment Requirements.


3.  Conclusion.


Marks Allocation:


Your group will receive a mark out of 20, based on the following criteria:


Report Submission (refer to marking rubric) - 13 marks


Group Presentation – 7 marks as follows:


1.  Clarity of explanations (incl. logical development of arguments) - 3 marks


2.  Body Language, Eye Contact - 2 marks


3.  Effective delivery of presentation (professional, logical and integrated manner) - 2 marks







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