Acknowledgement of Country We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and present. Syllabus This unit will be an individual accounting research project looking at industry and company performance which will result in a financial analysis of a company. Introduction A warm welcome to all ACCT5003 Accounting Research Project 1 students. We really hope you enjoy this unit. Its intellectual foundation is built upon Dar's (2014) hybrid accountabilities. In this sense we develop your critical analysis and evaluation of an entity's inter-related (collided) managerial, governance, financial and carbon performance. Best of luck with the semester. Alistair Unit Learning Outcomes All graduates of Curtin University achieve a set of nine graduate attributes during their course of study. These tell an employer that, through your studies, you have acquired discipline knowledge and a range of other skills and attributes which employers say would be useful in a professional setting. Each unit in your course addresses the graduate attributes through a clearly identified set of learning outcomes. They form a vital part in the process referred to as assurance of learning. The learning outcomes tell you what you are expected to know, understand or be able to do in order to be successful in this unit. Each assessment for this unit is carefully designed to test your achievement of one or more of the unit learning outcomes. On successfully completing all of the assessments you will have achieved all of these learning outcomes. Your course has been designed so that on graduating we can say you will have achieved all of Curtin's Graduate Attributes through the assurance of learning process in each unit. Unit study package code: ACCT5003 Mode of study: Internal Tuition pattern summary: Note: For any specific variations to this tuition pattern and for precise information refer to the Learning Activities section. Individual Study: 1 x 1 Hours Weekly Seminar: 1 x 2 Hours Weekly This unit does not have a fieldwork component. Credit Value: 25.0 Pre-requisite units: 314712 (v.0) Business Research Methods 500 or any previous version OR MKTG5004 (v.0) Business Research Methods or any previous version Co-requisite units: Nil Anti-requisite units: Nil Other requisites: Entry into final semester - Result type: Grade/Mark Approved incidental fees: Information about approved incidental fees can be obtained from our website. Visit fees.curtin.edu.au/incidental_fees.cfm for details. Unit coordinator: Title: Associate Professor Name: Alistair Brown Phone: +618 9266 1069 Email: [email protected]Location: Building: 407 - Room: 405B Teaching Staff: Name: James (Chong M.) Lau Phone: 08 9266 2294 Email: [email protected]Location: Building: 407 - Room: 408A Name: Imran Haider Phone: 9266 3966 Email: [email protected]Location: Building: 407 - Room: 410A Administrative contact: Name: Lirsi Duijckers Phone: 08 9266 2869 Email: [email protected]Location: Building: 407 - Room: 422 Learning Management System: Blackboard (lms.curtin.edu.au) On successful completion of this unit students can: Graduate Attributes addressed 1 Critically analyse the characteristics of different industry sectors and explain a firm’s competitive strategy 2 Scrutinise financial reports for performance trends and report to management. 3 Develop a research proposal relevant to the discipline. Unit Outline ACCT5003 Accounting Research Project 1 Semester 2, 2016 Curtin Business School (CBS) School of Accounting ACCT5003 Accounting Research Project 1 Bentley Campus 25 Jul 2016 School of Accounting, Curtin Business School (CBS) Page: 1 of 10 CRICOS Provider Code 00301J The only authoritative version of this Unit Outline is to be found online in OASIS
Transcript
Acknowledgement of Country We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and present.
Syllabus This unit will be an individual accounting research project looking at industry and company performance which will result in a financial analysis of a company.
Introduction A warm welcome to all ACCT5003 Accounting Research Project 1 students. We really hope you enjoy this unit. Its intellectual foundation is built upon
Dar's (2014) hybrid accountabilities. In this sense we develop your critical analysis and evaluation of an entity's inter-related (collided) managerial, governance, financial and carbon performance.
Best of luck with the semester.
Alistair
Unit Learning Outcomes All graduates of Curtin University achieve a set of nine graduate attributes during their course of study. These tell an employer that, through your studies, you have acquired discipline knowledge and a range of other skills and attributes which employers say would be useful in a professional setting. Each unit in your course addresses the graduate attributes through a clearly identified set of learning outcomes. They form a vital part in the process referred to as assurance of learning. The learning outcomes tell you what you are expected to know, understand or be able to do in order to be successful in this unit. Each assessment for this unit is carefully designed to test your achievement of one or more of the unit learning outcomes. On successfully completing all of the assessments you will have achieved all of these learning outcomes.
Your course has been designed so that on graduating we can say you will have achieved all of Curtin's Graduate Attributes through the assurance of learning process in each unit.
Unit study package code: ACCT5003
Mode of study: Internal
Tuition pattern summary: Note: For any specific variations to this tuition pattern and for precise information refer to the Learning Activities section.
Individual Study: 1 x 1 Hours Weekly Seminar: 1 x 2 Hours Weekly
This unit does not have a fieldwork component.
Credit Value: 25.0
Pre-requisite units: 314712 (v.0) Business Research Methods 500 or any previous version OR MKTG5004 (v.0) Business Research Methods or any previous version
Co-requisite units: Nil
Anti-requisite units: Nil
Other requisites: Entry into final semester -
Result type: Grade/Mark
Approved incidental fees: Information about approved incidental fees can be obtained from our website. Visit fees.curtin.edu.au/incidental_fees.cfm for details.
On successful completion of this unit students can: Graduate Attributes addressed1 Critically analyse the characteristics of different industry sectors and explain a firm’s competitive strategy
2 Scrutinise financial reports for performance trends and report to management.
3 Develop a research proposal relevant to the discipline.
Unit Outline
ACCT5003 Accounting Research Project 1 Semester 2, 2016
Curtin Business School (CBS)School of Accounting
ACCT5003 Accounting Research Project 1 Bentley Campus 25 Jul 2016 School of Accounting, Curtin Business School (CBS)
Page: 1 of 10CRICOS Provider Code 00301J
The only authoritative version of this Unit Outline is to be found online in OASIS
Learning Activities It would be great if you could attend the seminars each week in order to participate in activities and receive timely feedback on putting together some nice responses to your three assessments. In addition, please bring along your laptops and tablets to work on your assessments in the seminar.
Learning Resources Essential texts
The required textbook(s) for this unit are:
l Otley, D. (1980). “The contingency theory of management accounting: achievements and prognosis” Accounting, Organizations and Society, 1980. Vol. 5 (4), pp.413-428.
(FOR PART ONE)
l Johnson G. and Scholes K. (1999). Exploring Corporate Strategy (SWOT Analysis). Prentice Hall: London. (658 4012 JOH)
(FOR PART ONE)
l Psaros, J. (2009) Australian Corporate Governance: A review and analysis of key issues, Pearson Education Australia. Chapters 1 & 3.
(FOR PART TWO)
l Moores, K. and Yuen, S. (2001). Management accounting systems and organizational configuration: a life-cycle perspective. Accounting,Organizations and Society, 2001. Vol. 5 (4,) pp.351-389.
(FOR PART ONE)
l Porter , M. E. (2004). The competitive advantage: creating and sustaining superior performance. In Competitive Strategy: The Core Concepts. Chapter 1, pp. 1-30. Free Press, New York
(FOR PART ONE)
l Stout, L. (2015) Video: Corporate Governance - What do shareholders really value? https://www.youtube.com/watch?v=s5Eoy988728
(FOR PART TWO)
l Porter, M. E. (1987) From competitive advantage to corporate strategy, Harvard Business Review, 43-59.
(FOR PART ONE)
l Etter, E. R. , Lippincott, B. and Reck, J. (2006). An Analysis of U.S. and Latin American Financial Accounting Ratios, Advances in International Accounting, Vol. 19, pp. 145-173.
(ISBN/ISSN: 0308-597X)
(FOR PART THREE)
l Alexander, D. & Nobes, C. 2013. Chapter 17: Financial Appraisal, Financial Accounting: An International Introduction, 5th Ed. Pearson Education, Harlow, pp. 349-379.
(FOR PART THREE)
l Geiler, P., & Renneboog, L. (2010). Chapter 14 Executive compensation: Incentives and externalities. In H. Kent Baker, & R. C. Anderson(Eds.), Corporate governance: A synthesis of theory, research and practice (1st ed. ). Hoboken, New Jersey: John Wiley & Sons, Inc.
(FOR PART TWO)
l Choi, B.B and Psaro, L.J. 2013. An analysis of Australian carbon emission disclosures, Pacific Accounting Review, 25(1): 58-79.
(FOR PART THREE)
l Atrill, P. and McLaney, E. 2013. Chapter 8: Analysing and Interpreting Financial Statements (1), Financial Accounting for Decision Makers, 7th Ed. Pearson Education, Harlow.
(FOP PART THREE)
l Ferreira, D. (2010) Chapter 12: Board Diversity. in Corporate Governance: A Synthesis of Theory, Research, and Practice, Anderson, R. and H.K. Baker (eds.), John Wiley & Sons, pp. 225‐242
(FOR PART TWO)
l ASX Corporate Governance (2014) Corporate Governance Principles and Recommendations, 3rd, Corporate Governance Council, Sydney, NSW, Australia.
(FOR PART TWO)
Other resources
Dar, S. (2014) Hybrid accountabilities: When western and non-western accountabilities collide, Human Relations, 67:131-151.
1. Assessment Parts One, Two and Three focus on a listed Australian company of your choice* and a particular stakeholder group in mind, and are to be used as a framework in answering the following overarching research question: Informing a particular group of society (for example, shareholders, bankers, managers, environmental accountants...), prepare an Accounting Research Project Report that provides an analysis of a listed Australian company of your choice, taking into account its competitive strategic responses (Part One), corporate governance (Part Two) and financial and carbon disclosure peformance (Part Three).
* Please do not select any of the following companies:
A2 Milk Company Ltd (A2M), Adairs (ADH), AFT Pharmaceuticals (AFP), AGL Energy (AGL), Air New Zealand Ltd (AIZ), Alcoa (AAI), Alumina Ltd, Amay (AYS), AMP (AMP), ANZ Bank (ANZ), Arrium Mining Ltd (ARI), Atlas Iron (AGO), Auckland Airport (AIA), Austrailan Agricultural Company Limited (AAC), Amcor Ltd (AMC), APN News (APN), Australian Pacific Coal (AQC), Australian Renewable Fuels (ARW), Australian Vintage Ltd (AVL), Aurizon Holdings (AZL), Auswide B (ABA), AWE Ltd (AWE), Axiom Mining (AVQ), Bank of China, Bank of Queensland (BOQ), Bega Cheese (BGA), Bellamy's, BHP, Billabong (BBG), Binomics Ltd (BNO), Blackmores Limited (BKL), Brambles (BIL), Breville Group (BRG), Cab Charge (CAB), Caltex (CTX), Capilano Honey Limited (CZZ), Car Sales (CAR), Carlton Inv (CIN), Carnegie Wave Energy, Cash Converters, CBH, Challenger (CGF), China integrated Media Organization (CIK), China Magnesium Corporation Ltd (CMC), Clean Seas (CSS), Coca-Cola Amitil (CCL), Coles (CGJ), Collection (CLH), Commonwealth Bank (CBA), Costa Group (CGC), Crown Resources Limited (CRW), Dan Murphy's, Dexus Property Group, Dick Smith Holdings, Domino’ s Pizza, Dragon Mining, Dulux Group (DUX), Environmental (ESI), Estia Health (EHE), Fairfax (FXJ), Fisher & P (FPH), Flight Centre (FLT), Fortescue Metal, Frankland River Oil, Gage Roads, Gateway Group, Geopacific (GPR), Grain Trade Australia, GUD Insurance (GUD), GWA, Harvey Norman, iinet, IDP Education (IDP), Insurance Group (IAG), JB Hi-Fi, Kathmandu (KMD), Johnson & Johnson (J&J), KBL Mining(KBL), Lantem Holdings (LIN), Macquarie (MBL), Macquarie Telecom, McMillan Shakespeare (MMS), Medibank Private Limited, Medusa (MML) Metcash, Metro Mining (MM), MG Unit Trust (MGC), Mirvac Group (MGR), Myer, National Australia Bank, Newcrest Mining limited, Navitas Ltd, News Corp, Oceana Gold (OGC), Oil Search, Orolon Group Ltd, Origin Energy, Pacific Brand (PBG), Pacific Net (PNW), Peet Limited, Planet Gas Ltd, PMP Ltd (PMP), Qantas, Oroten Group, Otto, QBE Insurance Group, Ramsey (RHC), REA Group, Rio Tinto, Santos Ltd, Reckon (RKN), Scentre Group (SCG), Seek (SEK), Select H (SHU), Senex Energy (SNX), 7 Eleven, Sigma Pharma (SID), Smart Park (SPZ), Specialty Fashion (SFH), Stockland (SGP), Suncorp Group, Super Retail (SUL), Sydney Airport Holdings, Surfstick, SWM, Tabcorp (TAB), Target Energy (TEX), Tech One (TNE), Telstra, Ten Network (TEN), Tower Limited,TPG Telecom, The Reject Shop Ltd (TRS), Treasury Wine, TRS, Virgin Australia (VAH), Webjet (WEB), Wesfarmers (WES), Westpac (WBC), Woolworths, (WOW), Wolfmin (WLF), Woodside Petroleum (WPL), Worley P (WOR), Xero Corp (XRO).
ACCT 5003 Accounting
Research Project 1 Assessment Task: Part One
Part One Value: This assessment task accounts for 40% of the final mark.
Due Dates: Part One (Investigation): Mon Septermber 12th, 2016 at 4:00pm.
Other Due Dates: Part Two (Assignment): Mon October 17th, 2016 at 4.00pm; and Final Accounting Research Project Report (including Part Three) Mon November 7th, 2016 at 4pm.
Task: This Part One assessment focuses on a listed Australian company of your choice, and is linked to Parts Two and Three Part One focuses on the current competitive strategy responses of your chosen company within a particular industry. (Note that Part Two examines how effectively your chosen company tackles issues of corporate governance. Part Three asks you to take a holistic/big picture view of your chosen company by scrutinizing its financial reports for performance trends..
PART ONE:
ACCT 5003 Accounting Research Project 1
Assessment Task: Part One Investigation
Semester 2/2016
Task: Part One focuses on the current competitive strategy responses of your chosen company within a particular industry. The specific question of the assessment is: Informing a particular stakeholder group of society (for example, shareholders, bankers, managers, environmental accountants…), prepare an Accounting Research Project Report that provides an analysis of a listed Australian company of your choice, taking into account its competitive strategic responses.
The maximum number of words for your answer to Part One is 600 words.
A financial analysis of an organization should be undertaken in the context of the organization’s environmental, economic and social and political settings. In this regard, Otley (1980, p.413) states that “the contingency approach…is based on the premise that there is no universally appropriate accounting system which apply equally to all organizations in all circumstances. Rather, it is suggested that particular features of an appropriate accounting system will depend upon the specific circumstances in which an organization finds itself.” Chenhall (2003, p.127) similarly observes that accounting research has paid increasing attention to the need for the designs of accounting systems to suit the nature of the environment, technology, size, structure, strategy and national culture. “
REQUIRED FOR PART ONE:
Select a listed Australian company of your choice. Refer to your chosen company’s Annual Reports and information from other sources. Analyse critically the different industry sectors in which the company operates in. Explain fully the company’s competitive strategic responses to the characteristics of its industry/industries and its contextual variables and how such competitive strategic responses may influence its annual financial reporting.
Identify the industry/industries and the contextual variables in which the organization operates in.
Analyse critically the characteristics of the industry/industries.
Analyse critically the contextual variables which affect the industry/industries and the company.
Analyse critically how and why the organizations has responded strategically to the characteristics of the industry/industries and the contextual variables you identified above.
Discuss fully how and why company’s strategic responses may influence its annual financial reporting.
Research Project Report Format:
Task Value % Date Due Unit Learning Outcome(s) Assessed
1Investigation 40 percent Week: 7
Day: Monday 12 September 2016 Time: 4PM
1,2
2Case Study 20 percent Week: 12
Day: Monday 17th October 2016 Time: 4PM
1
3Research Report 40 percent Week: 14
Day: Monday 7th November 2016 Time: 4PM
1,2,3
Curtin Business School (CBS) School of Accounting
ACCT5003 Accounting Research Project 1 Bentley Campus 25 Jul 2016 School of Accounting, Curtin Business School (CBS)
Page: 3 of 10CRICOS Provider Code 00301J
The only authoritative version of this Unit Outline is to be found online in OASIS
The cover page must show the following:
unit name,
semester and year,
relevant teaching staff member’s name (i.e. Professor James Lau),
your student ID and full name.
The assignment must be:
in 12-point Times New Roman font
single-spaced with 1-inch margins,
printed single-sided in A4-sized paper, and
use paragraphs (not dot points).
The maximum number of words for your answer for Part One (word count is inclusive of tables and figures but excludes references and appendices) is 600 words.
Do not exceed the word limit or use inappropriate formatting such as using smaller font size, incorrect spacing or narrower page margin, etc. Note that it is the quality, not the length of the report that determines the grade of the assignment.
File Format and File Name:
MS Word with a file name “Student ID_ACC5003_S2_2016_ProfJames”.
For example, for a student with a student id 1234567, the file name should be 1234567_ACC5003_S2_2016_accountingresearchproject for Prof James.doc
(or .docx).
Referencing:
All your references must be properly cited in your content and included in the reference list at the end of report.
Plagiarism is a serious academic offence. Students should become familiar with Curtin policy on plagiarism to avoid committing the offence. Student Guidelines for Avoiding Plagiarism and Student Checklist to Prevent Plagiarism can be downloaded from
Please note that the Blackboard site may be taken offline occasionally for maintenance purposes. During these maintenance periods, you will not have access to the materials on
Blackboard and will not have access to Turnitin. Curtin Technology Services (CITS) will notify the university community of the scheduled maintenance work generally around two weeks in advance. Please make sure to check your Curtin email regularly and to pay attention to the maintenance schedule since this can affect the submission of your assessment tasks. Late submissions will not be accepted. The maximum number of words for your answer for Part One (word count is inclusive of tables and figures and in-text references but excludes end-of-text references and appendices) is 600 words.
2. PART TWO:
ACCT 5003 Accounting Research Project 1
Assessment Task: Part Two (Assignment/Case Study)
Semester 2, 2016
Value: This Part Two assessment task accounts for 20% of the final mark.
Due Date for Part Two (Assignment - Case Study): Monday October 17th, 2016 at 4:00pm.
Due Dates for other parts: Part One (Investigation): Mon Sept 12th, 2016 at 4:00pm; and Final Accounting Research Project Report (including Part Three) Mon November 7th, 2016 at 4:00pm.
Task: This Part Two assessment focuses on a listed Australian company of your choice, and will be linked to Parts One and Three.
Part Two Task: In light of your chosen stakeholder group, Part Two examines how effectively your chosen company tackles issues of corporate governance.
The maximum number of words for your answer for Part Two is 300 words. This word count is inclusive of in-text references but exclusive of end-of-text references and appendices.
PART TWO INSTRUCTIONS:
With a particular stakeholder group in mind, select a listed Australian company of your choice. Refer to your chosen company’s annual reports and also information from other sources for e.g., websites. Identify three current corporate governance practices/mechanisms in place of the company including the board of directors and board sub-committees structure, risk management, directors and Chief Executive Officer’s remuneration. Critically analyse the current corporate governance practices by the company in light of the corporate governance practices recommended by Australian Securities Exchange Corporate Governance Council which is known as‘ CorporateGovernance Principles and Recommendations 2014(ASX CGC 2014). Explain fully how the company’s corporate governance structure could be improved (where necessary) by following the ASX CGC 2014 guidelines. You are expected to identify three major issues of corporate governance facing your chosen company, apply discipline knowledge and theoretical constructs, provide evidence-based knowledge, suggest recommendations for improvement (including any aspects of the ASX CGC 2014 guidelines) and support all assertions with references.
As an example, your report may grouped under the following headings (although you may include additional headings also):
Current corporate governance practices/mechanisms in place;
Critical analysis of the current corporate governance practices;
Explain fully how the company’s corporate governance structure could be improved.
Research Project Report Format:
The cover page must show the following:
unit name,
semester and year,
relevant teaching staff’s name (i.e., Imran Haider),
your student ID and full name.
The assignment must use:
12-point Times New Roman font
single-spaced 1-inch wide margins, and
Curtin Business School (CBS) School of Accounting
ACCT5003 Accounting Research Project 1 Bentley Campus 25 Jul 2016 School of Accounting, Curtin Business School (CBS)
Page: 4 of 10CRICOS Provider Code 00301J
The only authoritative version of this Unit Outline is to be found online in OASIS
printed single-sided A4-sized paper
paragraphs (not dot points)
The maximum number of words for your answer for Part Two (word count is inclusive of tables and figures but excludes references and appendices) is 300 words.
Do not exceed the word limit or use inappropriate formatting such as using smaller font size, inappropriate spacing, or narrower page margin, etc.
Note that it is the quality, not the length of the report that determines the grade of the assignment.
File Format and File Name:
MS Word with a file name “Student ID_ACC5003_S2_2016_Part Two for Imran Haider”.
For example, for a student with a student id 1234567, the file name should be 1234567_ACC5003_S2_2016_ARP1PartTwo for Imran Haider.doc (or .docx).
Referencing:
All your references must be properly cited in your content and included in the reference list at the end of report.
Plagiarism is a serious academic offence. Students should become familiar with Curtin policy on plagiarism to avoid committing the offence.
Student Guidelines for Avoiding Plagiarism and Student Checklist to Prevent Plagiarism can be downloaded from
The soft copy of your work must be submitted via Turnitin on Blackboard. (You can refer to http://www.youtube.com/watch?v=PcbGIAcNXjs for how to submit your Turnitin assignment.)
Please note that the Blackboard site may be taken offline occasionally for maintenance purposes. During these maintenance periods, you will not have access to the materials on Blackboard and will not have access to Turnitin. Curtin Technology Services (CITS) will notify the university community of the scheduled maintenance work generally around two weeks in advance. Please make sure to check your Curtin email regularly and to pay attention to the maintenance schedule since this can affect the submission of your assessment tasks.
Late submissions will not be accepted.
3. PART THREE and FINAL ACCOUNTING RESEARCH PROJECT
Read the following articles to inform your response to Part Three and the Final Accounting Research Project.
Alexander, D. & Nobes, C. 2013. Chapter 17: Financial Appraisal, Financial Accounting: An International Introduction, 5th Ed. Pearson Education, Harlow, pp. 349-379.
Atrill, P. and McLaney, E. 2013. Chapter 8: Analysing and Interpreting Financial Statements (1), Financial Accounting for Decision Makers, 7th Ed. Pearson Education, Harlow.
Choi, B.B and Psaro, L.J. 2013. An analysis of Australian carbon emission disclosures, Pacific Accounting Review, 25(1): 58-79.
Etter, E. R. , Lippincott, B. and Reck, J. (2006). An Analysis of U.S. and Latin American Financial Accounting Ratios, Advances in International Accounting, Vol. 19, pp. 145-173.
In addition, refer to your chosen company’s Annual Report and information from other sources.
Scrutinize your chosen company’s Annual Report for performance trends of the company. In particular, investigate the carbon emission disclosure performance record and financial performance record of your chosen company (40 marks)
In investigating the performance record of your chosen company, compile all three parts of your accounting research project into a FINAL ACCOUNTING RESEARCH
PROJECT REPORT. A table of contents is NOT required for this report. However, a short introduction is required outlining the importance of conducting a financial analysis that embraces a critical understanding of a company’s competitive strategy responses, effective governance structures and performance trends (2 marks decuction if not done). It also requires a transitional sentence/paragraph between Part One and Part Two (1 mark deduction if not done), and a transitional sentence/paragraph between Part Two and Part Three (1 mark deduction if not done). A paragraph on alternatives (recommendations) is required for Part Three (5 marks). A concluding paragraph is also required that evaluates the performance of the chosen company (5 marks).
Final Accounting Research Project Report Format:
The cover page must show the following:
unit name,
semester and year,
Alistair’s name,
your student ID and full name.
The assignment must use:
l2-point Times New Roman font
double-space format, 1-inch margins, and
single-sided A4-sized paper
paragraphs.
The maximum length of the Accounting Research Project is 1500 words, excluding the cover page, references, and appendix. Do not exceed the word limit or use inappropriate formatting such as using smaller font size, inappropriate spacing, or narrower page margin. Note that it is the quality, not the length of the report that determines the grade of the assignment.
File Format and File Name:
MS Word with a file name “Student ID_ACC5003_S2_2016_Alistair”.
For example, for a student with a student id 1234567, the file name should be 1234567_ACC5003_S2_2016_accountingresearchproject for Alistair.doc (or .docx).
Referencing:
All your references must be properly cited in your content and included in the reference list at the end of report.
Plagiarism is a serious academic offence. Students should become familiar with Curtin policy on plagiarism to avoid committing the offence. Student Guidelines for
Avoiding Plagiarism and Student Checklist to Prevent Plagiarism can be downloaded from
The hard copy of each part and report must be submitted to your lecturer’s mailbox by the due date and time.
The soft copy of your work must also be submitted via Turnitin on Blackboard. (You can refer to http://www.youtube.com/watch?v=PcbGIAcNXjs for how to
Curtin Business School (CBS) School of Accounting
ACCT5003 Accounting Research Project 1 Bentley Campus 25 Jul 2016 School of Accounting, Curtin Business School (CBS)
Page: 5 of 10CRICOS Provider Code 00301J
The only authoritative version of this Unit Outline is to be found online in OASIS
submit
your Turnitin assignment.)
Please note that the Blackboard site may be taken offline occasionally for maintenance purposes. During these maintenance periods, you will not have access
to the materials on Blackboard and will not have access to Turnitin. Curtin Technology Services (CITS) will notify the university community of the scheduled
Pass requirements
To pass this unit all assessments must be completed and the aggregate mark for ACCT5003 must be 50% or higher.
Fair assessment through moderation
Moderation describes a quality assurance process to ensure that assessments are appropriate to the learning outcomes, and that student work is evaluated consistently by assessors. Minimum standards for the moderation of assessment are described in the Assessment and Student Progression Manual, available from policies.curtin.edu.au/policies/teachingandlearning.cfm
Late assessment policy
This ensures that the requirements for submission of assignments and other work to be assessed are fair, transparent, equitable, and that penalties are consistently applied.
1. All assessments students are required to submit will have a due date and time specified on this Unit Outline. 2. Students will be penalised by a deduction of ten percent per calendar day for a late assessment submission (eg a mark equivalent to 10% of the total allocated for the assessment will be
deducted from the marked value for every day that the assessment is late). This means that an assessment worth 20 marks will have two marks deducted per calendar day late. Hence if it was handed in three calendar days late and given a mark of 16/20, the student would receive 10/20. An assessment more than seven calendar days overdue will not be marked and will receive a mark of 0.
Assessment extension
A student unable to complete an assessment task by/on the original published date/time (eg examinations, tests) or due date/time (eg assignments) must apply for an assessment extension using the Assessment Extension form (available from the Forms page at students.curtin.edu.au/administration/) as prescribed by the Academic Registrar. It is the responsibility of the student to demonstrate and provide evidence for exceptional circumstances beyond the student's control that prevent them from completing/submitting the assessment task.
The student will be expected to lodge the form and supporting documentation with the unit coordinator before the assessment date/time or due date/time. An application may be accepted up to five working days after the date or due date of the assessment task where the student is able to provide an acceptable explanation as to why he or she was not able to submit the application prior to the assessment date. An application for an assessment extension will not be accepted after the date of the Board of Examiners' meeting.
Deferred assessments
Supplementary assessments
Supplementary assessments are not available in this unit.
Reasonable adjustments for students with disabilities/health circumstances likely to impact on studies
A Curtin Access Plan (CAP) is a document that outlines the type and level of support required by a student with a disability or health condition to have equitable access to their studies at Curtin. This support can include alternative exam or test arrangements, study materials in accessible formats, access to Curtin’s facilities and services or other support as discussed with an advisor from Disability Services (disability.curtin.edu.au). Documentation is required from your treating Health Professional to confirm your health circumstances.
If you think you may be eligible for a CAP, please contact Disability Services. If you already have a CAP please provide it to the Unit Coordinator at the beginning of each semester.
Referencing style
The referencing style for this unit is Chicago.
More information can be found on this style from the Library web site: http://libguides.library.curtin.edu.au/referencing.
Academic Integrity (including plagiarism and cheating) Any conduct by a student that is dishonest or unfair in connection with any academic work is considered to be academic misconduct. Plagiarism and cheating are serious offences that will be investigated and may result in penalties such as reduced or zero grades, annulled units or even termination from the course.
Plagiarism occurs when work or property of another person is presented as one's own, without appropriate acknowledgement or referencing. Submitting work which has been produced by someone else (e.g. allowing or contracting another person to do the work for which you claim authorship) is also plagiarism. Submitted work is subjected to a plagiarism detection process, which may include the use of text matching systems or interviews with students to determine authorship.
Cheating includes (but is not limited to) asking or paying someone to complete an assessment task for you or any use of unauthorised materials or assistance during an examination or test.
From Semester 1, 2016, all incoming coursework students are required to complete Curtin’s Academic Integrity Program (AIP). If a student does not pass the program by the end of their first study period of enrolment at Curtin, their marks will be withheld until they pass. More information about the AIP can be found at: https://academicintegrity.curtin.edu.au/students/AIP.cfm
Refer to the Academic Integrity tab in Blackboard or academicintegrity.curtin.edu.au for more information, including student guidelines for avoiding plagiarism.
Information and Communications Technology (ICT) Expectations Curtin students are expected to have reliable internet access in order to connect to OASIS email and learning systems such as Blackboard and Library Services.
You may also require a computer or mobile device for preparing and submitting your work.
For general ICT assistance, in the first instance please contact OASIS Student Support: oasisapps.curtin.edu.au/help/general/support.cfm
For specific assistance with any of the items listed below, please contact The Learning Centre: life.curtin.edu.au/learning-support/learning_centre.htm
l Using Blackboard, the I Drive and Back-Up files l Introduction to PowerPoint, Word and Excel
If your results show that you have been granted a deferred assessment you should immediately check OASIS for details.
Curtin Business School (CBS) School of Accounting
ACCT5003 Accounting Research Project 1 Bentley Campus 25 Jul 2016 School of Accounting, Curtin Business School (CBS)
Page: 6 of 10CRICOS Provider Code 00301J
The only authoritative version of this Unit Outline is to be found online in OASIS
It is your responsibility to ensure that your enrolment is correct - you can check your enrolment through the eStudent option on OASIS, where you can also print an Enrolment Advice.
Student Rights and Responsibilities It is the responsibility of every student to be aware of all relevant legislation, policies and procedures relating to their rights and responsibilities as a student. These include:
l the Student Charter l the University's Guiding Ethical Principles l the University's policy and statements on plagiarism and academic integrity l copyright principles and responsibilities l the University's policies on appropriate use of software and computer facilities
Information on all these things is available through the University's "Student Rights and Responsibilities" website at: students.curtin.edu.au/rights.
Student Equity There are a number of factors that might disadvantage some students from participating in their studies or assessments to the best of their ability, under standard conditions. These factors may include a disability or medical condition (e.g. mental illness, chronic illness, physical or sensory disability, learning disability), significant family responsibilities, pregnancy, religious practices, living in a remote location or another reason. If you believe you may be unfairly disadvantaged on these or other grounds please contact Student Equity at [email protected] or go to http://eesj.curtin.edu.au/student_equity/index.cfm for more information
You can also contact Counselling and Disability services: http://www.disability.curtin.edu.au or the Multi-faith services: http://life.curtin.edu.au/health-and-wellbeing/about_multifaith_services.htm for further information.
It is important to note that the staff of the university may not be able to meet your needs if they are not informed of your individual circumstances so please get in touch with the appropriate service if you require assistance. For general wellbeing concerns or advice please contact Curtin's Student Wellbeing Advisory Service at: http://life.curtin.edu.au/health-and-wellbeing/student_wellbeing_service.htm
Recent unit changes Students are encouraged to provide unit feedback through eVALUate, Curtin's online student feedback system. For more information about eVALUate, please refer to evaluate.curtin.edu.au/info/.
Recent changes to this unit include:
Part Two assessment has been slightly amended to a word length of 300 words.
To view previous student feedback about this unit, search for the Unit Summary Report at https://evaluate.curtin.edu.au/student/unit_search.cfm. See https://evaluate.curtin.edu.au/info/dates.cfm to find out when you can eVALUate this unit.
Curtin Business School (CBS) School of Accounting
ACCT5003 Accounting Research Project 1 Bentley Campus 25 Jul 2016 School of Accounting, Curtin Business School (CBS)
Page: 7 of 10CRICOS Provider Code 00301J
The only authoritative version of this Unit Outline is to be found online in OASIS
ACCT5003 Accounting Research Project 1 Bentley Campus 25 Jul 2016 School of Accounting, Curtin Business School (CBS)
Page: 9 of 10CRICOS Provider Code 00301J
The only authoritative version of this Unit Outline is to be found online in OASIS
THREE)
Introduction, 5th Ed. Pearson Education,
Harlow, pp. 349-379;
It would be helpful if students brought
along a laptop (or tablet), a copy
of their chosen company's annual report & any stand-alone sustainability report.
300 WORDS
Monday 4PM
OCTOBER 17 2016
13. 24 October
Performance Trends
Carbon Reporting Appraisal
(3) (FOR PART THREE)
1. Case Study Analysis of Greenhouse Gas
reporting; Financial appraisal of chosen
company;
2. Hybridisation of Reporting Models -
Integrating the findings of MA, A&CG
and FA;
3. Analysing Eller, E. R. , Lippincott, B. and
Reck, J. (2006). An Analysis of U.S. and
Latin American Financial Accounting
Ratios, Advances in International
Accounting, Vol. 19, pp. 145-173;
4. Reviewing Choi, B.B and Psaro, L.J. 2013.
An analysis of Australian carbon
emission disclosures, Pacific Accounting
Review, 25(1): 58-79.
5. Practical: Students to provide a second
draft of the Abstract, introduction,
copies of submitted responses to Part One and Part Two, first section of Part Three and reference list
14. 31 October
Performance Trends
A Hybridization of Reporting: Merging
management strategy (Part One),
corporate governance (Part Two) and
financial and carbon reporting
performance (Part Three) as a merged
research project, with unifying theoretical
constructs and sound recommendations for
improved performance.
(4) (FOR PART THREE)
1. Checklist of The Final Accounting Research
Project 1 requirements;
2. Practical: Students to provide a preliminary draft of the Final Accounting.
3. Dar’s Theory of Hybridization of Reporting.
Research Project for feedback.
It would be helpful if students brought
along a laptop, (or tablet) a copy of
their chosen company's annual report and stand-alone sustainability report, together with all resources used in the development of the research report.
RESEARCH REPORT
(PART THREE)
ASSESSMENT
(including
PARTS ONE & TWO):
WORD LIMIT 1500 WORDS
Monday 4PM NOVEMBER 7 2016
15. 7 November
Study Week
16. 14 November
Examinations
17 21 November
Examinations
Curtin Business School (CBS) School of Accounting
ACCT5003 Accounting Research Project 1 Bentley Campus 25 Jul 2016 School of Accounting, Curtin Business School (CBS)
Page: 10 of 10CRICOS Provider Code 00301J
The only authoritative version of this Unit Outline is to be found online in OASIS
