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Edith Cowan University School of Business & Law 1 ACC6040: Integrated Accounting Projects Unit learning outcomes: 1. Evaluate a research problem and specify 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. Providing AoL for CLO 1: 1. Demonstrate mastery of a global body of ACCOUNTING knowledge and practice, including knowledge of research principles and methods [AQF K1, K2, S1]. 1.1. Demonstrate breadth and depth of global discipline knowledge; 1.2. Demonstrate knowledge of practice in the global environment; 1.3. Demonstrate knowledge of relevant research principles and methods; 1.4. Integrate theory and practice. Providing AoL for CLO 4: 4. Independently initiate, plan and execute a substantial project to meet agreed deliverables [AQF S5, A1, A2, A3]. 4.1. Demonstrate autonomy and accountability in the execution of a substantial research or industry project; 4.2. Apply knowledge and skills with initiative and/or creativity to new situations. Assignment 1: Literature Review 30% The objective for this assignment is to fulfil the first stage of completing an accounting research proposal. As a research proposal you should look at current unresolved issues in accounting research and practice. The Literature Review will help to identify unresolved accounting issues and research opportunities. Accounting here is broadly defined to include financial accounting, corporate accountability, management accounting, auditing and accounting education. MARKING CRITERIA Demonstrates breadth and depth of global knowledge and practice [CLO1.1, 1.2, 1.4]. Critically evaluates discipline literature [CLO1.3]. Positions research within a conceptual framework for the area of study [CLO4.2]. Structure, language, referencing, conventions etc. Edith Cowan University School of Business & Law 2 Criteria Fail Pass Threshold Credit Distinction High Distinction Demonstrates breadth and depth of global knowledge and practice [10 marks] Does not demonstrate sufficient knowledge of the topic. Insufficient research, research is irrelevant to the topic, or out of date. Demonstrates adequate global knowledge of the topic from a satisfactory range of research. Research is fairly contemporary and mostly related to the topic. Demonstrates thorough global knowledge of the topic from the breadth and depth of research. Research is up to date and related to the topic. Demonstrates comprehensive global knowledge of the topic from the wide-ranging breadth and depth of research. Research is up to date and explicitly related to the topic. Demonstrates profound global knowledge of the topic from the extensive breadth and depth of research. Research is discerning, up to date and explicitly related to the topic. 0–4 5 6 7 8–10 Critically evaluates discipline literature [10 marks] Fails to critically evaluate the literature. Summarises only. Literature is critically evaluated in a satisfactory manner considering quality, reliability and validity, theories and methods applied and areas of consensus and contradiction. Literature is critically evaluated in an effective manner considering quality, reliability and validity, theories and methods applied and areas of consensus and contradiction. Literature is critically evaluated in a comprehensive manner considering quality, reliability and validity, theories and methods applied and areas of consensus and contradiction. Literature is critically evaluated in a meticulous manner considering quality, reliability and validity, theories and methods applied and areas of consensus and contradiction. 0–4 5 6 7 8–10 Positions research within a conceptual framework for the area of study [5 marks] Fails to identify a general area or ‘gap’ for the research and does not present a satisfactory rationale for further research. Identifies a general area or ‘gap’ for the research and presents a satisfactory reason for further research. Identifies the ‘gap’ or position for the research and presents an effective argument for further research. Clearly identifies the ‘gap’ or position for the research and presents a strong argument for further research. Very clearly identifies the ‘gap’ or position for the research and presents a compelling argument for further research. 0–2 2.5 3 3.5 4-5 Structure, language, referencing, conventions, presentation [5 marks] The review is confusing, lacks cohesion and demonstrates poor command of language with too many errors that affect comprehension. Inconsistent in-text referencing with many omissions on the reference list. Poor presentation. Mostly, the review is logical, cohesive, and uses appropriate language with some errors. Appropriate and consistent in-text referencing with some omissions on the reference list. Adequate presentation. Good logical flow, cohesive, and uses appropriate language with minor errors or typos. Appropriate and consistent in-text referencing with few omissions on the reference list. A capable presentation. Very good logical flow, cohesion, and excellent command of language with minor typos. Appropriate and consistent in-text referencing and accurate and complete reference list. A successful presentation. Outstanding logical flow, cohesion, and command of language. Appropriate and consistent in-text referencing and accurate and complete reference list. Highly polished presentation. 0-2 2.5 3 3.5 4-5 Edith Cowan University School of Business & Law 3 ACC6040 INTEGRATED ACCOUNTING PROJECTS Assignment 1: Literature Review The objective for this assignment is to fulfil the first stage of completing an accounting research proposal. For a research proposal you should look at current unresolved issues in accounting research and practice. The Literature Review will help you to identify unresolved accounting issues and research opportunities. Accounting is broadly defined in the unit to include financial accounting, management accounting, auditing, sustainability accounting and accounting education. This assignment needs to be submitted individually (However, first you need to form a group of maximum of 3 students as the second assignment is linked to assignment 1 and it needs a group submission. Alternatively, both assignments can be completed individually too). Tasks to Complete 1. Select a topic for your project first (In Groups or individual) · Choose an area of accounting in which you are interested · Review (skim) current academic papers to identify current issues that accounting researchers are exploring · Most academic papers have “suggestions for further research”. Use these suggestions to identify an area for your research project.) 2. Then each individual should review three journal articles related to the issue (group members cannot review the same articles) and submit assignment 1 individually as a Literature Review document. Submission Information Weighting This assignment accounts for 30% of the assessment in this unit. Date/Week 13th April Time 11.59 pm Place Turnitin, Unit Blackboard site Format Word document, Font: Times new Roman 12 point, 1.5 spacing, File name: ACC6040 “Literature Review” Assignment Instructions · There is no maximum word limit for this assignment, although you should submit a document no less than 8 pages and not more than 10 pages excluding the reference pages and the cover page · Journal articles reviewed should be the ones published within last 5 years: 2013-2018. · Resources · Smith (2015). pp. 45-47 · Academic Writing Literature Review http://ecu.au.libguides.com/academic-writing/literature-review · ECU. (2007) Literature review: Academic tip sheet. For ECU tip sheets see: http://intranet.ecu.edu.au/__data/assets/pdf_file/0011/20621/literature_review.pdf Oral Examination All written unit assessments, excluding those completed under supervised conditions, may, at the unit coordinators discretion, be extended to require an oral examination to clarify and support the written submission. The oral examination will normally be held in person with the Unit Coordinator but may be conducted by telephone or other means at the Unit Coordinator’s discretion. The oral examination should be conducted as soon as possible after the assessment but may be deferred if the student is unable to attend and can provide supporting evidence. The oral examination will be able to override the original assessment of the written submission. Failure to attend for an oral examination, if requested, will result in a mark of 0 for the assessment Learning Outcomes On completion of this assignment students should be able to: · Evaluate a research problem and specify the key variables of the underlying accounting relationship. · Conduct a targeted search of the accounting literature. Graduate Attributes Completing this assignment will help you achieve the following ECU Graduate Attributes: · ability to communicate · presentation and writing skills · critical appraisal skills · ability to work in teams CPA and ICAA Professional Accreditation Guidelines for Australian Accounting Degrees (2012) Student presentations also address at least two required knowledge areas and learning outcomes associated with the Professional Accreditation Guidelines for Australian Accounting Degrees (June, 2012 CPA Australia and The Institute of Chartered Accountants in Australia): · Communication and Teamwork: justify and communicate accounting advice and ideas in straightforward collaborative contexts involving accountants and non-accountants · Self-management: reflect on performance feedback to identify and action learning opportunities and self-improvements Australian Qualifications Framework The Australian Qualifications Framework (AQF) is the national policy for regulated qualifications in Australian education and training. The unit addresses specifically the following learning outcome descriptors for Master’s Degree (coursework): · Analyse critically, reflect on and synthesise complex information, problems, concepts and theories · Research and apply established theories to a body of knowledge or practice · Interpret and transmit knowledge, skills and ideas to specialist and non-specialist audiences