ACC706 ACCOUNTING THEORY AND ISSUES
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ACC706
ACC706 ACCOUNTING THEORY AND ISSUES T120 03/03/2020 13:40 PAGE 8 OF 15
*AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD © ABN: 72 132 629 979 CRICOS 03171A
| Recommended references: o Accounting, Auditing & Accountability Journal o Accounting Research Journal o Australian Accounting Review o Australian Journal of Accounting Education o Contemporary Accounting Research o In The Black o Journal of Accounting and Economics o Journal of Accounting and Public Policy o Journal of Applied Research in Accounting and Finance Useful Websites: The following websites are useful sources covering a range of information useful for this subject.. However, most are not considered to be sources of Academic Peer Reviewed theory and research. If your assessments require academic peer reviewed journal articles as sources, you need to access such sources using the Library database, Ebscohost, or Google Scholar. Please ask in the Library if you are unsure how to access Ebscohost. Instructions can also be found in Moodle. o AASB Exposure Draft http://www.aasb.gov.au/admin/file/content105/c9/ACCED264_06-15.pdf o Chartered Accountants Australia and New Zealand www.charteredaccountants.com.au/ o Chartered Accountants Australia and New Zealand News and Analysis https://www.charteredaccountantsanz.com/news-and-analysis o CPA Australia www.cpaaustralia.com.au o IFRS Conceptual Framework http://www.ifrs.org/current-projects/iasb-projects/conceptual framework/Pages/Conceptual-Framework-Summary.aspx o Institute of Public Accountants www.publicaccountants.org.au/ o Proactive Accountants Network http://proactiveaccountants.net/ |
3. Assessment Details
3.1 Details of Each Assessment Item
The assessments for this subject are described below. The description includes the type of
assessment, its purpose, weighting, due date and submission requirements, the topic of the
assessment, details of the task and detailed marking criteria, including a marking rubric for essays,
reports and presentations. Supplementary assessment information and assistance can be found in
Moodle.
KOI expects students to submit their own original work in both assignments and exams, or the original
work of their group in the case of group assignments. Material in assignments which comes from the
work of others must be appropriately acknowledged.
Assessment 1
Assessment Type: Mid trimester test – individual assessment – closed book. No electronic aids will be
permitted.
Purpose: To revise and reinforce subject content taught up to and including week 5. This assessment
contributes to learning outcomes a, b, and c.
Value: 20% Due Date: Week 6
Topic: Subject content weeks 1 – 5 inclusive
Task Details: Students will be expected to answer short case study and 10 multiple choice questions
applying the subject theory and models to given situations, analysing the issues, identifying the
problems and developing supported solutions/recommendations.
Approved by KOI Academic Board for T1 2020
ACC706
ACC706 ACCOUNTING THEORY AND ISSUES T120 03/03/2020 13:40 PAGE 9 OF 15
*AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD © ABN: 72 132 629 979 CRICOS 03171A
Assessment 2
Assessment Type: Group Assignment – Report and Video Presentation. All members of the group will
be assessed equally on the group presentation (see marking below). Group members must be
confirmed with your tutor and must include 3-4 people.
Purpose: To allow students to demonstrate the application of knowledge and skills acquired in the
subject. It also allows students to further develop teamwork skills that are expected in a modern
professional accounting practice. This assessment relates to learning outcomes a, b, c and d.
| Value: Weekly progress report (individual mark) Group report (Group mark) Group presentation (Group mark) Total value |
5% 10% 15% 30% |
Due Date: Report and Presentation material submissions – Week 10 – all groups – hard copy to the
lecturer / tutor at beginning of class. Presentation Week 11 – specific times will be allocated in class.
Submission: Group report – One copy per group to be uploaded to the KOI Moodle subject homepage
by 5.00 pm Monday of Week 10. Only one student per group is to upload the report.
Presentation Video – electronic copy of the video and hard copy of the video content summary to the
lecturer / tutor in class beginning of class Week 10 – all groups. Each student must have contributed
in presenting the material. Students who do not present in the video presentation and students who do
not answer questions from the lecturer / tutor will receive no mark. Presentation – video presentation
in class week – 11 – specific times will be allocated in class.
Topic: Identify and apply theories and models in accounting to a current topical issue related to a
corporation of your choice from a list of corporations provided (note approval must be sought from
your lecturers and tutors). You are required to demonstrate your understanding of your chosen
accounting theories to matter current to the approved corporation by reference to published material
from the corporation and other related sources.
Task Details: Choose a firm from a list of corporations provided by your lecturer / tutor, then find a
news piece related to your chosen firm’s issues. Pick one of the following issues: Corporate Social
Responsibility (CSR) or Capital Market Reactions (CMR). Identify and rationalise with appropriate
accounting theories, the motive, effectiveness and impact of the firm’s CSR/CMR disclosures in
addressing these issues. Based on the case findings, groups must make recommendations on
CSR/CMR reporting at the corporation level as well as at regulatory level. Emphasis must be given to
effectiveness of CSR/CMR disclosures.
Group Presentation: Groups are to present their analysis and findings/ conclusions in a professional 5
(five)-minute video presentation. Presentations should be a critical analysis covering the main theory
elements of the course – not just presenting a factual story – reference to corporate reports and other
material is encouraged. Information can be covered in any order in the presentation, but should
contain elements of the course. It is strongly recommended that groups prepare their presentations
well in advance of the presentation date, and make some effort to review their video presentation.
This will improve the presentation overall, and give groups a chance to improve and time manage
their presentations. Videos may be prepared using any available platform such as iMovie,
MovieMaker, Prezi and others. Students are reminded that extensive use of third-party video materials
in their video presentations may increase the risk of plagiarism.
Research Requirements: Students need to support their analysis with references from the text and a
minimum of ten (10) suitable, reliable, current and academically acceptable sources – check with your
tutor if unsure of the validity of sources. Groups seeking Credit or above grades should support their
analysis with increased number of reference sources comparable to the grade they are seeking.
Weekly Progress Report: Your lecturer / tutor will assign each student and group specific weekly
targets. All students must demonstrate to their lecturer / tutor each week (weeks 7 to 9) that their
tasks are on schedule. The purpose is to ensure students do not leave the task till the last minute.
Group Report: 2500 + 10% word report format – Word .doc or .docx. Title page, executive summary,
table of contents, appropriate headings and sub-headings, recommendations/findings/conclusions, inApproved by KOI Academic Board for T1 2020
ACC706
ACC706 ACCOUNTING THEORY AND ISSUES T120 03/03/2020 13:40 PAGE 10 OF 15
*AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD © ABN: 72 132 629 979 CRICOS 03171A
text referencing and reference list (Harvard – Anglia style), attachments if relevant. Single spaced,
font Times New Roman 12pt.
Video Presentation: 5-minute video presentation in class supported by appropriate visual aids.
Presentations will be timed – groups going over 5 minutes will be asked to stop – this will affect marks,
as will presentations that are too short (under 4 minutes) or too long (over 6 minutes). All group
members must participate.
Marking Guide:
Weekly Progress Report 5%
Students are required to view and keep a log for submission of at least 10 videos from the YouTube
Channel link for Top Videos. This must be provided to your tutor prior to week 10.
https://www.youtube.com/channel/UCdH4uRjG4FrwYkmSC7BGHUg?view _as=subscriber
Please subscribe to the channel and then click on the bell symbol for notifications as videos are
constantly being uploaded to the channel. As a record of your weekly progress report you will be
expected to view and post comments on the videos you have viewed.
Group report: 10%
| Research – extent and application Analysis Recommendations/conclusions Report content |
30% 30% 20% 20%. |
Total mark will be scaled to a mark out of 10 subject marks.
Group Presentation: 15%
A group mark will be given for the team component of the presentation and a mark will be scaled to a
mark out of 15 subject marks. Detailed marking guides are in the following rubric.
| Research – extent and application Analysis Recommendations/conclusions Video content |
30% 30% 20% 20%. |
Total mark will be scaled to a mark out of 15 subject marks.
Approved by KOI Academic Board for T1 2020
ACC706
ACC706 ACCOUNTING THEORY AND ISSUES T120 03/03/2020 13:40 PAGE 11 OF 15
*AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD © ABN: 72 132 629 979 CRICOS 03171A
Marking Rubric for ACC706 Accounting Theory and Issues (Assignment 2 Group Report and Weekly Progress Report)
| Criteria | Fail (0 – 49%) |
Pass (50 – 64%) |
Credit (65 – 74%) |
Distinction (75 – 84%) |
High Distinction (85 – 100%) |
| Research – extent and application Value 30% Mark awarded |
Inaccurate, inappropriate or no use of literature. Analysis not developed. No original explanations provided. |
Minimum number of sources, not all current or relevant. Paraphrasing used throughout but not always accompanied by original explanations. Theory relevant but not always linked to analysis. |
Good selection of theory from a range of sources to build and adequately justifies analysis. Paraphrasing used throughout but accompanied by original explanations |
Insightful and appropriate selection of theory from a good range of current and relevant sources to systematically build and justify analysis. Minimum paraphrasing |
Integration and originality in the selection and handling of relevant theory to build and justify analysis. Wide range of current and relevant sources integrated in systematic way. |
| Analysis of the organisation Value 30% Mark awarded |
Poor evaluation. Significant gaps in knowledge of the theory and lack of understanding of company’s capabilities. No analysis provided. Disjointed or no discussion. |
Simple discussion of areas of strength and weakness in the organisation’s capabilities. Work reflects limited engagement with organisational context or relevant theory. Not all aspects of task completed In sufficient detail. Most aspects of the task completed but assessment lacks cohesion. |
Identifies and discusses areas of strength and weakness in the organisation’s capabilities. Discussion of some relevant issues in theory and organisational content in evaluation. All aspects of the task completed – some cohesion. |
Identifies and clearly explains areas of strength and weakness in the organisation’s capabilities. Links to organisational context and relevant theory in evaluation. All aspects of the task completed with minimal errors in cohesion |
Identifies and insightfully discusses areas of strength and weakness in the organisation’s capabilities. Strong links to organisational context and relevant theory in evaluation. All aspects of the task completed in a comprehensive and cohesive manner |
| Recommendations / conclusions Value 20% Mark awarded |
Few or no recommendations made / no justification. Any recommendations made are not supported or are inaccurate. |
Some recommendations made / not well linked to the results of the evaluation or relevant theory. |
Good recommendations made, linked to the evaluation results / may not be linked back systematically to relevant theory |
Very good recommendations made, linked to the evaluation. Theory used systematically to justify recommendations and discuss enhancement of the organisation’s capabilities |
Excellent recommendations made, linked to the evaluation. Theory used in insightful way to justify recommendations and discuss enhancement of the organisation’s capabilities |
| Report Content Value 20% Mark awarded |
Referencing is absent / not systematic / incorrect |
Acceptable content – obvious errors demonstrating lack of attention to detail. Some attempt at referencing but obvious errors |
Good content overall but some obvious errors. Referencing is mainly accurate |
Professional content– minor errors in some elements. Correct referencing throughout |
Highly professional content – satisfies all the elements for an exceptional report. Correct referencing throughout |
| Weekly Progress Report Assessment Mark /5 |
Student does not submit log of videos |
Students submits weekly progress report however required number and comments not achieved |
Students submits weekly progress report and a majority of required number and comments achieved |
Students submits weekly progress report and most required number and comments achieved |
Students submits weekly progress report and required number and comments achieved |
| Total mark out of 100 for group report Assessment mark /10 |
Approved by KOI Academic Board for T1 2020
ACC706
ACC706 ACCOUNTING THEORY AND ISSUES T120 03/03/2020 13:40 PAGE 12 OF 15
*AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD © ABN: 72 132 629 979 CRICOS 03171A
Marking Rubric for ACC706 Accounting Theory and Issues (Assignment 2 Presentation)
| Criteria | Fail (0 – 49%) |
Pass (50 – 64%) |
Credit (65 – 74%) |
Distinction (75 – 84%) |
High Distinction (85 – 100%) |
| Research – extent and application Value 30% Mark awarded |
Inaccurate, inappropriate or no use of research materials. Analysis not developed. No original explanations provided. |
Minimum number of sources, not all current or relevant. Material not always accompanied by original explanations. Theory not always linked to analysis. |
Good selection of theory from a range of sources to build and adequately justifies analysis to content in the video. Research accompanied by original explanations |
Insightful and appropriate selection of theory from a good range of current and relevant sources to systematically build and justify analysis in the video. Minimum paraphrasing |
Integration and originality in the selection and handling of relevant theory to build and justify analysis in the video. Wide range of current and relevant sources integrated in systematic way. |
| Analysis of the organisation Value 30% Mark awarded |
Poor evaluation. Significant gaps in knowledge of the theory and lack of understanding of company’s capabilities. No analysis provided. Disjointed or no discussion. |
Simple discussion of areas of strength and weakness in the organisation’s capabilities. Work reflects limited engagement with organisational context or relevant theory. Not all aspects of task completed In sufficient detail. Most aspects of the task completed but assessment lacks cohesion. |
Identifies and discusses areas of strength and weakness in the organisation’s capabilities. Discussion of some relevant issues in theory and organisational content in evaluation. All aspects of the task completed – some cohesion. |
Identifies and clearly explains areas of strength and weakness in the organisation’s capabilities. Links to organisational context and relevant theory in evaluation. All aspects of the task completed with minimal errors in cohesion |
Identifies and insightfully discusses areas of strength and weakness in the organisation’s capabilities. Strong links to organisational context and relevant theory in evaluation. All aspects of the task completed in a comprehensive and cohesive manner |
| Recommendations / conclusions Value 20% Mark awarded |
Few or no recommendations made / no justification. Any recommendations made are not supported or are inaccurate. |
Some recommendations made / not well linked to the results of the evaluation or relevant theory. |
Good recommendations made, linked to the evaluation results / may not be linked back systematically to relevant theory |
Very good recommendations made, linked to the evaluation. Theory used systematically to justify recommendations and discuss enhancement of the organisation’s capabilities |
Excellent recommendations made, linked to the evaluation. Theory used in insightful way to justify recommendations and discuss enhancement of the organisation’s capabilities |
| Video content Value 20% Mark awarded |
Content is absent / not systematic / incorrect |
Acceptable content – obvious errors demonstrating lack of attention to detail. Some attempt at critical application but obvious errors |
Good content overall but some obvious errors. Critical application is mainly accurate |
Professional content– minor errors in some elements. Correct critical application throughout |
Highly professional content – satisfies all the elements for an exceptional video. Correct critical application throughout |
| Total mark out of 100 for presentation Assessment mark /15 |
Approved by KOI Academic Board for T1 2020
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