Please find the assignment on page 30 of the attached file(unit outline), which is: Task 2 - Research Focused Project - 25%

I need $4000 words for this research paper.

Please Use Academic journal articles from ProQuest if that's possible.(not necessarily) Please write it in a third person.

The assignment does not have any question. Its a research paper in an area where we are interested. When you start writing keep in mind I'm 3rd year fresh accounting student and you can choose any topic related to our field. Be creative. You can have a look at study schedule in unit outline to pick a topic. Also have look at page 33 in the attched file for a rubric.

For section 2 of the assignment, there is a suggested approach to content, I have attached a file related to that.

Task Two: Research Focused Project Section Two - Rationale A Suggested Approach to Content BFA 302 Research Plan Title of Project Content to include: (Information from Q's 18 completed as appropriate): 1 Research problem and justification for research 2 Why is this research of interest to you 3 Identify the research question(s) 4 Aim of the research/question(s) posed 5 Current knowledge (literature) 6 Contribution to knowledge this project could offer 7 Role of ethics in this project 8 What methods might be adopted to collect data 9 What do you expect to find? This can be written with subtitles if you wish But must in paragraph format UNIT OUTLINE Read this document to learn essential details about your unit. It will also help you to get started with your studies. BFA302 Accounting Theory Semester 2, 2015 THIS UNIT IS BEING OFFERED IN: HOBART/LAUNCESTON/CRADLE COAST Teaching Team: Unit Coordinator Associate Professor Trevor Wilmshurst Lecturers: Associate Professor Trevor Wilmshurst Dr Belinda Williams Mr John Pugh CRICOS Provider Code: 00586B BFA302, Accounting Theory 2 Contents Contact Details ........................................................................................................................................ 3 Unit Description ...................................................................................................................................... 4 Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 4 Enrolment in the Unit ............................................................................................................................. 4 When does the unit commence? ............................................................................................................ 4 University of Tasmania Graduate Quality Statement ............................................................................. 4 Intended Learning Outcomes for BFA302............................................................................................... 5 Learning Expectations and Teaching Strategies/Approach .................................................................... 6 Learning Resources ................................................................................................................................. 7 Student Feedback via eVALUate ........................................................................................................... 10 Details of Teaching Arrangements ........................................................................................................ 11 Assessment ........................................................................................................................................... 13 Submission of Assessment Items .......................................................................................................... 14 Review of Assessment and Results ....................................................................................................... 16 Further Support and Assistance ............................................................................................................ 17 Academic Misconduct and Plagiarism .................................................................................................. 18 Study Schedule ...................................................................................................................................... 19 Assessment ........................................................................................................................................... 20 Tutorials ................................................................................................................................................ 25 Team Roles in Tutorials ..................................................................................................................... 25 Tutorial Assessment .......................................................................................................................... 26 Attendance Percentage .................................................................................................................... 26 Participation Requirements .............................................................................................................. 26 Task 1 - Academic Journal Articles - Team Presentations .................................................................... 27 Articles .............................................................................................................................................. 27 Task 2 - Research Focused Project - 25% ............................................................................................. 30 BFA302, Accounting Theory 3 Contact Details Unit Coordinator: Associate Professor Trevor Wilmshurst Campus: Launceston Room Number: D101-102 Hobart TBA Email: Trevor.Wilmshurst@utas.edu.au Phone: 6324 3570 Consultation: TBA Lecturer: Dr Belinda Williams Campus: Launceston Room Number: TBA Email: Belinda.Williams@utas.edu.au Phone: 6324 3661 Consultation: TBA Lecturer: Mr John Pugh Campus: Launceston Room Number: TBA Email: John.Pugh@utas.edu.au Phone: 6324 3661 Consultation: TBA BFA302, Accounting Theory 4 Unit Description Accounting Theory represents the capstone of your studies in financial accounting, and exposes you to the underlying theories and other influences that have played an important role in shaping accounting practice. Further, the unit considers emerging issues currently being addressed by researchers. In this way, the unit will give you an understanding of both the historical and contemporary issues that have influenced the development of accounting practice, accounting regulation and accounting thought. Over time, accounting theory has focused on three main approaches or viewpoints. These are the descriptive (positive), normative and critical viewpoints. Using these theoretical points of view, this unit will help you examine current issues, such as social and environmental accountability, the ethical and global dimensions of accounting, Conceptual Framework projects and the political context within which accounting policy decisions are made. We present a theoretical framework for examining accounting issues and practices, and a chance for you to develop high-level critical and analytical skills. This will help you present arguments and opinions on a broad range of accounting issues, with some authority. Knowing about historical and contemporary issues will also give you a foundation for understanding the rationale (main reasons) for current accounting policies and practices, and the directions in which accounting policies are likely to develop. This will better prepare you for the changes that the profession will inevitably undertake. Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) The pre-requisite to complete this unit is a pass grade or better in BFA201 Financial Accounting. This background knowledge is essential to enable effective participation in the achievement of the outcomes expected in this unit. This unit offers the theoretical perspective for evaluating accounting practices and policies. Enrolment in the Unit Unless there are exceptional circumstances, students should not enrol in this unit after the end of week two of semester, as the Tasmanian School of Business and Economics (TSBE) cannot guarantee that: any extra assistance will be provided by the teaching team in respect of work covered in the period prior to enrolment; and penalties will not be applied for late submission of any piece or pieces of assessment that were due during this period. When does the unit commence? The unit's teaching schedule commences in the week beginning 13 July 2015. University of Tasmania Graduate Quality Statement The units in your course, including this unit, have been designed to cumulatively develop the graduate qualities outlined in the University's Graduate Quality Statement: Our graduates are equipped and inspired to shape and respond to the opportunities and challenges of the future as accomplished communicators, highly regarded professionals and culturally competent citizens in local, national, and global society. Graduates acquire subject and multidisciplinary knowledge and skills and develop critical and creative literacies and skills of inquiry. Our graduates recognise and critically evaluate issues of social responsibility, ethical conduct and sustainability. BFA302, Accounting Theory 5 Intended Learning Outcomes for BFA302 INTENDED LEARNING OUTCOMES Learning Outcome 1 Describe and apply alternative theoretical frameworks Learning Outcome 2 Critically reflect on theoretical work Related Assessment Criteria or Module Level Learning Objectives Develop an understanding of different theoretical perspectives and issues Demonstrate an ability to draw out the main issues of a theoretical discussion and reflect upon them. ASSESS MENT METHO DS COURSE LEVEL LEARNING OUTCOMES Task 1 Task 2 Successful completion of this unit supports your development of course learning outcomes, which describe what a graduate of a course knows, understands and is able to do. Course learning outcomes are available from the Course Coordinator. Course learning outcomes are developed with reference to national discipline standards, Australian Qualifications Framework (AQF), any professional accreditation requirements and the University of Tasmania's Graduate Quality Statement. Task 1 Judgement: The ability to develop an accounting opinion The ability to examine, argue and evaluate an accounting issue critically. Task 2 Exam Learning Outcome 3 Analyse emerging theoretical issues and evaluate social and ethical implications Learning Outcome 4 Demonstrate oral and written communication skills Learning Outcome 5 Work in groups to reflect on theoretical issues Develop an understanding of emerging theoretical perspectives and issues Present assignment and examination responses, and your interactions in tutorials Discuss and interact with peers sharing ideas and your effectiveness as group spokesperson. Task 2 Exam Task 1 Task 2 Exam Task 1 Knowledge: An ability to integrate both advanced technical accounting and theoretical knowledge An ability to extend this knowledge to new situations in understanding current developments in accounting, projected change and suggestions for developments particularly through academia. Application Skills: An ability to research and apply advanced technical and theoretical accounting and related knowledge to current, evolving and new situations to address accounting issues at both a theoretical and practical level. Communication and Teamwork: An ability to both justify and to communicate both technical and theoretical accounting knowledge to both accountants and non-accountants To offer advice and though on both current and new developments, and suggested new approaches to both technical and theoretical practices. To achieve this in a collaborative environment, one in which, students must work together. Self-Management: An ability to critically assess the outcome(s) of activities undertaken To reflect on any feedback whether personal observation or provided by participants To assess action learning opportunities to apply to the individuals development, and, where appropriate, to offer guidance to further development to others. To understand how such processes might be initiated. BFA302, Accounting Theory 6 Learning Expectations and Teaching Strategies/Approach The University is committed to a high standard of professional conduct in all activities, and holds its commitment and responsibilities to its students as being of paramount importance. Likewise, it holds expectations about the responsibilities students have as they pursue their studies within the special environment the University offers. The University's Code of Conduct for Teaching and Learning states: Students are expected to participate actively and positively in the teaching/learning environment. They must attend classes when and as required, strive to maintain steady progress within the subject or unit framework, comply with workload expectations, and submit required work on time. This means that a lot is expected of you and of us! These are some of the expectations we have of you as a student enrolled in this unit: This is a demanding unit. It is planned to introduce many new, and often complex, concepts, and to extend your knowledge of the philosophy of accounting. We expect all aspects of your work to be of a high standard, including the academic content and the quality of presentation. Learning strategies If you are studying this unit you will already have developed learning skills and strategies that have helped you succeed in previous accounting units. However, this unit is different. It involves more reading, more theorising (and abstract thinking), a wider vocabulary of accounting terms and good verbal and writing skills. The emphasis is on reading, understanding, discussing and writing, and not on technical procedures. It is important that you prepare before you attend classes. This means reading the textbook before lectures and writing answers to tutorial problems before tutorials. Otherwise, you will get very little benefit from attending, and won't be able to contribute to the development of group knowledge. Encouraging you to study and learn independently is an important goal of university education. It is a feature of a reflective approach to learning in which you reflect on (think about) what it is you are learning and how you plan your learning strategy. The tutorial sessions in particular give an interactive forum for developing and sharing ideas. Participation is an important feature of this unit, and below are some questions that are useful to think about when you discuss issues: Are your points relevant to the discussion? Do they increase the understanding of the class? Is there continuity in your contributions or do your comments tend to be disjointed and isolated? (The best class contributions reflect thorough preparation and good listening, interpretive and integrative skills); Do your comments show that you are willing to put forward new and challenging ideas or are you always agreeable and \"safe\"? Are you able and willing to interact with others by asking questions, providing supportive comments or challenging constructively what has been said? Don't be reluctant to ask questions or contribute ideas, even if only partly formed, as these are often a basis for very constructive interaction. A wrong answer is often very useful! BFA302, Accounting Theory 7 Depending on your reading and writing skills, you should succeed in this unit if you: keep up-to-date with the reading; consolidate your reading by making appropriate short notes and summaries; give yourself plenty of time to write your assignments; prepare for and actively participate in the tutorial sessions; keep your reflective learning journal up to date, and take responsibility for your own learning. If you fall behind with your reading and rush your written work you may have too much to make up before the examination and will be under-prepared. It is a risk you must consider. You must take responsibility for your learning Work, Health and Safety (WH&S) The University is committed to providing a safe and secure teaching and learning environment. In addition to specific requirements of this unit, you should refer to the University's policy at: www.utas.edu.au/work-health-safety. Learning Resources Prescribed Text/Software A prescribed text is a resource that you must have access to for the purposes of studying this unit. Information regarding how these may be purchased is attached. Deegan, C. 2014. Financial Accounting Theory. 4th Edition. McGraw-Hill Education. Recommended Texts/Software A recommended text is a resource that you can use to broaden your understanding of the topics covered in this unit. You may also find a recommended text helpful when conducting research for assignments. Chartered Accountants Financial Reporting Standards 2012 (or similar) - Statements of Accounting Concepts 1 and 2, and the Framework for the Preparation and Presentation of Financial Statements. Fleet, W, Summers, J & Smith, B 2006, Communication Skills Handbook for Accounting, 2 edn, John Wiley & Sons, Brisbane. Rankin, M., Stanton, P., McGowan, S, Tilling, M., Ferlauto, K. and Tilt, C. 2012. Contemporary Issues in Accounting. 9780730300267. John Wiley and Sons. Neville, C 2007, The Complete Guide to Referencing and Avoiding Plagiarism, McGraw Hill Open University Press. ISBN. -13 9780335220892, -10 0335220894 The Framework is in CPA Australia's Accounting Handbook and you can download it at http://www.aasb.com.au. You will need to bring all the required texts to each lecture and tutorial session. We may give you extra journal articles to read during the semester. You will benefit from reading as broadly as possible, especially for your assignments. Accounting theory is about ideas, and the more literature you survey the more you will understand about alternative approaches to accounting. References that might be helpful include: Belkaoui, A.R. 2004. Accounting Theory, 5th Edn, Thomson, London. BFA302, Accounting Theory 8 Brooks, L.J. 2004. Business & Professional Ethics for Directors, Executives & Accountants, 3rd Edn, Thomson Learning, Ohio, USA. Evans, T.G. 2003. Accounting Theory, Contemporary Accounting Issues, McGraw-Hill, Roseville, NSW. Gaffiken, M 2008. Accounting Theory: Research, regulation and accounting practice. Pearson Education Australia, Frenchs Forest, NSW Godfrey, J, Hodgson, A., & Holmes, S. 2003. Accounting Theory, 5th Edn, John Wiley & Sons, Brisbane, Henderson, S., Peirson, G. & Harris, K. 2004. Financial Accounting Theory, Pearson Education Australia, Frenchs Forest, NSW. Schroeder, R.G., Clarke, M.W., and Cathey, J.M. 2013. Financial Accounting Theory and Analysis: Text and Cases. 11th ed. Wiley. Whittred, G, Zimmer, I., & Taylor, S. 2004 Financial Accounting Incentive Effects and Economic Consequences, 6th Edn, Thomson, Southbank, Vic. The library has available many texts in this area, and the University data base has access to many academic and professional journals in this area. Other Recommended Resources/Software In addition to the texts (or software) recommended above, students are also expected to be familiar with the key academic journals in the discipline from which useful insights may be derived. In particular, students are encouraged to review regularly the relevant papers that are published in: Journals and Periodicals Within your time constraints, you should allow 9 hours for independent study (see later in this outline), we expect you to read beyond the textbooks, especially for tutorial sessions and other tasks. If you are aiming for a distinction grade you will need to keep up to date with new issues and developments. You can do this by reading widely, including the financial press, journals of the professional accounting bodies and some scholarly literature. In reading the scholarly literature, you should focus on the theory given at the start and end of papers. Don't be distracted by the research methodology as your main focus is on the theory developed through research and the conclusions drawn. The following are some journals that you may find readable and useful: Accounting, Auditing and Accountability Journal Accounting Forum Accounting Horizons Accounting Organisations and Society Australian Accounting Review The British Accounting Review Critical Perspectives on Accounting Useful Websites IFRS AASB CA CPA IPA www.ifrs.org/ www.aasb.gov.au/ www.chartere.daccountants.com.au/ www.cpaaustralia.com.au/ www.publicaccountants.org.au/ BFA302, Accounting Theory 9 My Learning Online (MyLO) Access to the MyLO online learning environment unit is required for this unit. The unit has its own MyLO site. To log into MyLO and access this unit, go to: http://www.utas.edu.au/mylo. To access the unit, select BFA302. For help using MyLO go to http://www.utas.edu.au/mylo. Technical requirements for MyLO MyLO can be accessed via Library computers and in computer labs on campus. See: http://www.utas.edu.au/it/computing-distributed-systems/computer-labs-facilities-andlocations For further technical information and help, contact the UTAS Service Desk on 6226 1818 or at http://www.utas.edu.au/service-desk during business hours. Learning to use MyLO When you log into MyLO, you will see a unit called Getting Started with MyLO. Enter this unit to learn more about MyLO, and to practise using its features. MyLO Expectations 1. Students are expected to maintain the highest standards of conduct across all modes of communication, either with staff or with other students. Penalties may be imposed if the Unit Coordinator believes that, in any instance or mode of communication, your language or content is inappropriate or offensive. MyLO is a public forum. Due levels of respect, professionalism and high ethical standards are expected of students at all times. 2. Submission of assessment tasks via MyLO presumes that students have read, understood and abide by the requirements relating to academic conduct, and in particular, those requirements relating to plagiarism. All work submitted electronically is presumed to be \"signed-off\" by the student submitting as their own work. Any breach of this requirement will lead to student misconduct processes. 3. MyLO is an Internet service for teaching and learning provided by the University. It is expected that you check your units in MyLO for updates at least once a day. BFA302, Accounting Theory 10 Using MyLO for BFA302 IMPORTANT!: Before you are provided with access to your unit's MyLO resources, you must complete the Student Agreement form. To do this: 1. Access the unit's MyLO site. 2. Locate the Begin Here folder and click on it to open it. You can find the Begin Here folder by scrolling down until you see Content Browser OR by clicking on the Content button. OR 3. Once you have opened the Begin Here folder, click on the Student Agreement file. OR 4. Read the terms, then check the I agree box. You should now be able to access all available unit content on MyLO. You only need to do this once in each MyLO unit. Other important resources on MyLO Students are expected to regularly check on MyLO for any updates in relation to the unit. Essentially, MyLO has been incorporated into the delivery of this unit to enhance students' learning experience, by providing access to up-to-date course materials, and allowing for online discussion. In addition to the lecture slides which are uploaded on MyLO on a weekly basis, other unit-related materials such as supplementary readings and assessment guides can also be accessed on MyLO. Further, students are also expected to engage in an active discussion about issues related to the unit through the discussion forums or chat rooms that are available on MyLO: this is particularly helpful for distance students who may utilise the facilities available on MyLO to contact their fellow distance students and form groups to complete any group assessment tasks for this unit. In this regard, MyLO should be treated as the unit's critical platform for learning and communication. Student Feedback via eVALUate At the conclusion of each unit, students will be asked to provide online responses to a number of matters relating to the learning and teaching within that unit. All students are asked to respond honestly to these questions, as all information received is used to enhance the delivery of future offerings. BFA302, Accounting Theory 11 Changes to this Unit Based on Previous Student Feedback The unit will continue to focus on tutorial, engagement and student leadership opportunities. Students will continue to present in tutorials though this will now be limited to 50% the tutorial time. Details of Teaching Arrangements Lecture/Tutorial Mode Lecture - 2 Hours per week Blended Learning Mode Tutorial - 1 Hour per week Distance Mode Offered only as Face to Face supported by MyLO We have planned this unit to occupy, on average, 12 hours of your time for each of the 13 weeks of the semester. The hours are allocated between: Lectures Tutorial Independent study & assignments 2 hours 1 hour 9 hours (minimum) 1 12 hours per week If you are not a fast reader you may have to spend longer on independent study as it is expected that you will undertake a significant part of your learning by reading, independent study, group work and writing assignments. If you are working full time or work for more than 20 hours a week part-time you may find it very difficult to achieve the aims set for the unit. Specific Attendance/Performance Requirements It is expected that you will attend all lectures and your allocated tutorial. As with other accounting units this unit involves incremental learning, and a failure to attend may impede your progress. Activities to be undertaken in tutorials will normally be given in the tutorial. A substantial part of these activities will involve team work followed by class discussion. It is expected that you will pass each component of the assessment required in this unit. Pay particular attention to the requirements in each part of the assessment, and especially pay attention to and gain an understanding of what is meant by plagiarism and the risks of not doing so. These are important responsibilities you must accept. You are expected to attend all timetabled sessions (2 hours of lectures, 1 hour of tutorial per week) 1 Some students may need to spend additional time reading and rereading material in order to understand the material. BFA302, Accounting Theory 12 Materials, audio or visual provided on MyLO DO NOT, nor are they intended to, replace attendance at lectures and tutorials. If you choose not to attend classes scheduled this as at YOUR RISK. Communication, Consultation and Appointments TO KEEP UP WITH ANNOUNCEMENTS REGARDING THIS UNIT Check the MyLO News tool at least once every two days. The unit News will appear when you first enter our unit's MyLO site. Alternatively, click on the News button (towards the top of the MyLO screen) at any time. WHEN YOU HAVE A QUESTION Other students may have the same question that you have. Please go to the Q&A Forum on our course's MyLO site. Check the posts that are already there - someone may have answered your question already. Otherwise, add your question as a new topic. Students are encouraged to support each other using this forum - if you can answer someone's question, please do. We will attempt to respond to questions within 48 business hours. If your question is related to a personal issue or your performance in the unit, please contact the appropriate teaching staff member by email instead. WHEN YOU HAVE AN ISSUE THAT WILL IMPACT ON YOUR STUDIES OR THE SUBMISSION OF AN ASSESSMENT TASK If you have a personal question related to your studies or your grades, please contact teaching staff by email. For general questions about the unit, please add them to the Q&A forum on our unit's MyLO site. This way, other students can also benefit from the answers. A NOTE ABOUT EMAIL CORRESPONDENCE You are expected to check your UTAS email (WebMail) on a regular basis - at least three times per week. To access your WebMail account, login using your UTAS username and password at https://webmail.utas.edu.au/. You are strongly advised not to forward your UTAS emails to an external email service (such as gmail or Hotmail). In the past, there have been significant issues where this has occurred, resulting in UTAS being blacklisted by these email providers for a period of up to one month. To keep informed, please use your UTAS email as often as possible. We receive a lot of emails. Be realistic about how long it might take for us to respond. Allow at least TWO (2) business days to reply. Staff are not required to respond to emails where students do not directly identify themselves, are threatening or offensive, or come from external (non-UTAS) email accounts. When you write an email, you must include the following information. This helps teaching staff to determine who you are and which unit you are talking about. Family name; Preferred name; Student ID; Unit code (i.e., BFA302) Questions If your question is about an assessment task, please include the assessment task number or name. BFA302, Accounting Theory 13 Assessment How Your Final Result Is Determined In order to pass this unit you must achieve an overall mark of at least 50% of the total available marks. Details of each assessment item are outlined below. Assessment Schedule Assessment Items Due Date Value/Weighting Task 1 Tutorial Presentation and Participation Allocated Tutorial 25% Refer to Schedule p. 4 Task 2 Research Interest 22 September 25% Refer to Schedule p. 4 Task 3 Examination As listed by University 50% Refer to Schedule p. 4 Total Link to Learning Outcomes 100% Assessment Item 1 - Tutorial Presentation and Participation Task Description: Tutorial Presentation and Participation Task Length See p.25 for task and team allocation. Team allocation will be made once tutorial attendance is known. Each group will compose of THREE (3) members where practical. Allocation will be random. Assessment Criteria: Refer to detailed assessment information below. Link to Unit's Learning Outcomes: Refer to p. 4 Due Date: Teams are allocated individual dates. Value: 25% - 15% presentation, 10% attendance and participation. Assessment Item 2 - Research Interest Task Description: Research Focused Project Task Length 3500 words Assessment Criteria: Refer to detailed project information below Link to Unit's Learning Outcomes: Refer to p. 4 BFA302, Accounting Theory 14 Due Date: 21 September. Electronic Submission by 11.59pm. Value: 25% Assessment Item 3 - Closed Book Examination Task Description: Examination Task Length Not specified Assessment Criteria: Refer to learning outcomes identified above Link to Unit's Learning Outcomes: Refer to p. 4. Due Date: As scheduled by Student Administration in the examination period. Value: 50% Your final examination for this unit will be held during the scheduled examination period as indicated by Student Administration in correspondence to you. Examinations will normally be scheduled Monday to Saturday inclusive. Examinations may be held during the day or evening and students should consult the university information which will be made available towards the end of semester. You are advised to make any necessary arrangements with employers now for time off during the examination period to sit this examination. Your participation at the scheduled time is not negotiable unless there are exceptional circumstances. Note that you will be expected to sit the examination at your recorded study centre. To find out more go to the Exams Office website: http://www.utas.edu.au/exams/home. Submission of Assessment Items Lodging Assessment Items Assignments must be submitted electronically through the relevant assignment drop box in MyLO. Students must ensure that their name, student ID, unit code, tutorial time and tutor's name (if applicable) are clearly marked on the first page. If this information is missing, the assignment will not be accepted and, therefore, will not be marked. Where relevant, Unit Coordinators may also request students submit a paper version of their assignments. Students will be advised by the Unit Coordinator of the appropriate process relevant to each campus (Hobart, Launceston or Cradle Coast). Please remember that you are responsible for lodging your assessment items on or before the due date and time. We suggest you keep a copy. Even in 'perfect' systems, items sometimes go astray. BFA302, Accounting Theory 15 Late Assessment and Extension Policy In this Policy: 1. 2. 3. 4. 5. 6. 7. (a) 'day' or 'days' includes all calendar days, including weekends and public holidays; (b) 'late' means after the due date and time; and (c) 'assessment items' includes all internal non-examination based forms of assessment This Policy applies to all students enrolled in TSBE Units at whatever Campus or geographical location. Students are expected to submit assessment items on or before the due date and time specified in the relevant Unit Outline. The onus is on the student to prove the date and time of submission. Students who have a medical condition or special circumstances may apply for an extension. Requests for extensions should, where possible, be made in writing to the Unit Coordinator on or before the due date. Students will need to provide independent supporting documentation to substantiate their claims. Late submission of assessment items will incur a penalty of 10% of the total marks possible for that piece of assessment for each day the assessment item is late unless an extension had been granted on or before the relevant due date. Assessment items submitted more than five (5) days late will not be accepted. Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above. Academic Referencing and Style Guide Before starting their assignments, students are advised to familiarise themselves with the following electronic resources. The first is the Harvard Referencing System Style Guide, which can be accessed from the UTAS library: http://utas.libguides.com/content.php?pid=27520&sid=199808. The Harvard style is the appropriate referencing style for this unit and the guide provides information on presentation of assignments, including referencing styles. In your written work you will need to support your ideas by referring to scholarly literature, works of art and/or inventions. It is important that you understand how to correctly refer to the work of others and maintain academic integrity. Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty (plagiarism), a matter considered by the University of Tasmania as a serious offence. The second is the Tasmanian School of Business and Economics's Writing Assignments: A Guide, which can be accessed at: http://www.utas.edu.au/business-and-economics/student-resources .. This guide provides students with useful information about the structure and style of assignments in the TSBE. BFA302, Accounting Theory 16 Review of Assessment and Results Review of Internal Assessment It is expected that students will adhere to the following policy for a review of any piece of continuous/internal assessment. The term continuous/internal assessment includes any assessment task undertaken across the teaching phase of any unit (such as an assignment, a tutorial presentation, and online discussion, and the like), as well as any capstone assignment or take-home exam. Within five (5) days of release of the assessment result a student may request a meeting with the assessor for the purpose of an informal review of the result (in accordance with Academic Assessment Rule No. 2 Clause 22 - www.utas.edu.au/academic-governance/academicsenate/academic-senate-rules . During the meeting, the student should be prepared to discuss specifically the marks for the section(s) of the marking criteria they are disputing and why they consider their mark(s) is/are incorrect. The assessor will provide a response to the request for review within five (5) days of the meeting. If the student is dissatisfied with the response they may request a formal review of internal assessment by the Head of School, with the request being lodged within five (5) days of the informal review being completed. A Review of Internal Assessment Form is available at the following link: http://www.utas.edu.au/business-and-economics/student-resources/forms. The form must be submitted to the TSBE Office. Review of Final Exam/Result In units with an invigilated exam students may request a review of their final exam result. You may request to see your exam script after results have been released by completing the Access to Exam Script Form, which is available from the TSBE Office, or at the following link - http://www.utas.edu.au/business-and-economics/student-resources/forms. Your unit coordinator will then contact you by email within five (5) working days of receipt of this form to go through your exam script. Should you require a review of your final result a formal request must be made only after completing the review of exam script process list above. To comply with UTAS policy, this request must be made within ten (10) days from the release of the final results (in accordance with Academic Assessment Rule No. 2 Clause 22 - www.utas.edu.au/academic-governance/academicsenate/academic-senate-rules . You will need to complete an Application for Review of Assessment Form, which can be accessed from http://www.utas.edu.au/exams/exam-and-results-forms. Note that if you have passed the unit you will be required to pay $50 for this review. The TSBE reserves the right to refuse a student request to review final examination scripts should this process not be followed. BFA302, Accounting Theory 17 Further Support and Assistance If you are experiencing difficulties with your studies or assessment items, have personal or lifeplanning issues, disability or illness that may affect your study, then you are advised to raise these with your lecturer or tutor in the first instance. If you do not feel comfortable contacting one of these people, or you have had discussions with them and are not satisfied, then you are encouraged to contact: ACADEMIC DIRECTOR - UNDERGRADUATE PROGRAMS Name: Mr David Kronenberg Room: 301, Centenary Building, Sandy Bay Email: David.Kronenberg@utas.edu.au Students are also encouraged to contact their Undergraduate Student Adviser who will be able to help in identifying the issues that need to be addressed, give general advice, assist by liaising with academic staff, as well as referring students to any relevant University-wide support services. Please refer to the Student Adviser listings at www.utas.edu.au/first-year/student-advisers for your adviser's contact details. There is also a range of University-wide support services available to students, including Student Centre Administration, Careers and Employment, Disability Services, International and Migrant Support, and Student Learning and Academic Support. Please refer to the Current Students website (available from www.utas.edu.au/students) for further information. If you wish to pursue any matters further then a Student Advocate may be able to assist. Information about the advocates can be accessed from www.utas.edu.au/governance-legal/studentcomplaints. The University also has formal policies, and you can find out details about those from that link. BFA302, Accounting Theory 18 Academic Misconduct and Plagiarism Academic misconduct includes cheating, plagiarism, allowing another student to copy work for an assignment or an examination, and any other conduct by which a student: (a) seeks to gain, for themselves or for any other person, any academic advantage or advancement to which they or that other person are not entitled; or (b) improperly disadvantages any other student. Students engaging in any form of academic misconduct may be dealt with under the Ordinance of Student Discipline. This can include imposition of penalties that range from a deduction/cancellation of marks to exclusion from a unit or the University. Details of penalties that can be imposed are available in the Ordinance of Student Discipline - Part 3 Academic Misconduct, see http://www.utas.edu.au/university-council/university-governance/ordinances. Plagiarism is a form of cheating. It is taking and using someone else's thoughts, writings or inventions and representing them as your own, for example: using an author's words without putting them in quotation marks and citing the source; using an author's ideas without proper acknowledgment and citation; or copying another student's work. It also means using one's own work from previously submitted assessment items if repeating a unit. If you have any doubts about how to refer to the work of others in your assignments, please consult your lecturer or tutor for relevant referencing guidelines, and the academic integrity resources on the web at http://www.utas.edu.au/academic-integrity/The intentional copying of someone else's work as one's own is a serious offence punishable by penalties that may range from a fine or deduction/cancellation of marks and, in the most serious of cases, to exclusion from a unit, a course, or the University. The University and any persons authorised by the University may submit your assessable works to a plagiarism checking service, to obtain a report on possible instances of plagiarism. Assessable works may also be included in a reference database. It is a condition of this arrangement that the original author's permission is required before a work within the database can be viewed. For further information on this statement and general referencing guidelines, see www.utas.edu.au/plagiarism/ or follow the link under 'Policy, Procedures and Feedback' on the Current Students homepage. BFA302, Accounting Theory 19 Study Schedule Week Start of Week Topic/s and activities Text Reading* Questions** Ch1 1.1, 1.7, 1.11, 1.14, 1.15, 1.22 2.3, 2.5, 2.13, 2.19, 3.5, 3.6, 3.13, 3.29 4.3, 4.4, 4.9, 4.17, 4.25, 4.34 5.1, 5.8, 5.13, 5.19, 5.24, 5.29 6.2, 6.7, 6.17, 6.19, 6.26, 6.31 1 Monday 13 July Introduction 2 Monday 20 July Reporting Environment and Regulation 3 Monday 30 July International Accounting Ch4 4 Monday 3 August Measurement Issues Ch5 5 Monday 10 August Ch6 6 Monday 17 August Normative Theory/Conceptual Frameworks Positive Accounting Theory 7 Monday 24 August Systems Theories Ch8 Ch2 and 3 Ch7 7.3, 7.11, 7.18, 7.22, 7.24, 7.31 8.1, 8.7, 8.17, 8.26, 8.30, 8.34 Mid-Semester Break: 31 August - 4 September inclusive 8 Monday 7 September 9 Monday 14 September Capital Markets Theory Ch10 10 Monday 21 September Behavioural Research Ch11 11 Monday 28 September Critical Perspectives Ch12 12 Monday 5 October Finalisation of Topics 13 Monday 12 October Revision Corporate Accountability/CSR Ch9 9.2, 9.10, 9.16, 9.18, 9.24, 9.28, 9.39 10.1, 10.10, 10.19, 10.21, 10.26 11.5, 11.10, 11.15, 11.19 12.1, 12.6, 12.8, 12.16, 12.18, 12.19 Swat Vac starts 19 October Examination Period: starts 24 October 2015 * You must read the textbook and any supplementary readings recommended before classes each week. ** If time permits you should think about all questions. The ones noted will be those given preference in tutorials and need to be considered prior to the respective tutorial. BFA302, Accounting Theory 20 Assessment Assessment schedule Task Assessment Dates due Percent weighting Task 1 Tutorial Presentation and Participation Team Dates and Attendance 25% Task 2 Research Interest 21 September 25% Exam End of semester exam - 3 hours 50 % 100% Assessment task 1 -Tutorial Activity - 25% Task description: See p.25 for task and team allocation. Team allocation will be made once tutorial attendance is known. Each group will compose of THREE (3) members. Task length One tutorial plus preparation time Links to learning outcomes: Refer to the table on page 4 Assessment criteria: Refer to the table on page 4 Date due: Team presentation date (as advised on MyLO and/or by your tutor) BFA302, Accounting Theory 21 Assessment Task 1 - Schedule Assessment Task 1 Forum Topic Week 3 Historical Cost Accounting Week 4 Motivation/Disclosure Week 5 Conceptual Framework Week 6 Disclosure - Voluntary and Regulated Week 7 Accountability Week 8 PAT Week 9 Culture Week 10 Research in Accounting Week 11 System Orientated Theory Week 12 Participants Critical Perspective Week 3 Historical Cost Accounting Historical Cost Accounting is a traditional valuation method as it reflects only on the past cost of the asset, however in the contemporary business environment companies must remain flexible and transparent. Issues that should be addressed include: What Does Historical Cost Mean? What are the criticisms of the historical costs method? What alternatives are there to historical cost accounting? How is historical accounting better than alternatives? Week 4 Motivation/Disclosure \"The main focus of prior research has been whether corporate social disclosures constitute a discharge of accountability or are part of a process of legitimation. Prior research, however, ignores the emergence of an alternate style of corporate social disclosure, the 'solicited' disclosure.\" p.1 Van der Laan, S. 2009. The Role of Theory in Explaining Motivation for Corporate Social Disclosure: Voluntary Disclosures V. 'Solicited' Disclosures. The Australasian Accounting, Business and Finance Journal. Feb. V3/4. pp.15-29. The motivation for disclosure has been for legitimacy purposes and focuses on perception. The motivation for disclosure has been for accountability purposes and focuses providing information. Week 5 Conceptual Frameworks The Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements. It is a practical tool that assists the IASB when developing and revising IFRSs. The objective of the BFA302, Accounting Theory 22 Conceptual Framework project is to improve financial reporting by providing the IASB with a complete and updated set of concepts to use when it develops or revises standards. Issue that should be addressed include: What is a conceptual framework in accounting? Why did the accounting community choose to develop a conceptual framework? How does the conceptual framework assist in addressing accounting practice, and assist in filling gaps where rules do not exist? Were there difficulties in preparing the conceptual framework? Is it complete? Why not? Is the international framework comparable to the previous Australian version? Week 6 Disclosure - Voluntary and Regulated wiseGEEK noted: \"An accounting disclosure is a statement released by a company, business, or corporation that identifies the financial strategies that are being used and reveals things like costs and profits for a certain calendar period. The main purpose of this sort of document is to inform both current and potential investors of the accounting strategies and methods used. These financial statements include, but are not limited to, the balance sheet, the statement of cash flows, the income statement, and the statement of stockholders' equity. The full disclosure principle of most legal systems requires that any event that would have an impact on the financial statements should be revealed, and the laws of many countries set out specific guidelines for both how and when disclosures need to be made. Companies often release this sort of information in their annual reports, but there are a number of acceptable publication methods in most places.\" http://www.wisegeek.org/what-is-accounting-disclosure.htm accessed 27 November 2014 Issues that you may wish to discuss include: Do you agree with this view? What do you understand by disclosure? What types of disclosure are there? Why do you think voluntary disclosures have increased significantly in recent years? Indications of a movement to integrated reporting will impact on disclosure in what way(s) Week 7 Accountability As an individual or business there is need for a level of accountability to ensure your life or business is governed above board. Accounting is part of the business systems every business must have to help manage the resources and processes. You can only tell the health of the company if you have the correct Accounting system in place. One of the reasons behind the failure of some businesses is the fact that there is minimal or no accountability of the leaders to the board or the board to the employees and [to other stakeholders]. If no one can be held responsible for the business' performance then that business suffers from stunted growth. Rabu, 05 September 2012 Accountability Through Accounting http://falandodepolicia.blogspot.com.au/2012/09/accountability-through-accounting.html accessed 27 Nov 2 2014. The case for increased accountability by business in accounting disclosure. The case against increased accountability by business in accounting disclosure Week 8 Positive Accounting Theory There is some confusion about what PAT is. If the definition of accounting theory (i.e., accounting theory seeks to explain and predict accounting and auditing practice) given in Watts and Zimmerman's 1986 book is taken to mean PAT, studies of accounting choices and auditing practices constitute PAT. At the same time, they also seek to explain the economics-based empirical literature in accounting and they describe, in addition to accounting choice studies, capital market-based accounting research. They point out that Ball and Brown (1968) initially popularized positive research in accounting, suggesting that PAT includes both capital market-based accounting research and research in accounting choices. This paper takes PAT to include both research programs. This usage is consistent with Watts and Zimmerman's (1986) assertion that when they use the term \"positive\" to differentiate it from \"prescriptive\" theory. Kabir, M. Humayun. Positive Accounting Theory and Science. Journal of CENTRUM Cathedra TM. pp.136-149. Issues to include: What is PAT? What are criticisms of PAT? Does PAT assist in developing an understanding of accounting theory and practice? Why did researchers seek alternate theoretical explanations in efforts to understand accounting practices? BFA302, Accounting Theory 23 Week 9 Culture \"Accounting is far more than methodologies, numbers and financial statements. It holds to basic rules and standards to preserve the profession's purpose, but is also shaped by a variety of internal and external forces. The accounting practice actually signified and symbolizes the culture in which it is performed.\" p.4 Young, M. 2013. Cultural Influences on Accounting and Accounting Practice. http://digitalcommons.liberty.edu/cgi/viewcontent.cgi?article=1396&context=honors accessed 27 Nov 2014. Many countries now adopt international accounting standards to guide accounting in practice. IFRS is an appropriate direction for accounting practice to ensure consistency and comparability of accounting practice across the world. IFRS is not an appropriate direction for accounting standards as culture plays a significant role in the way accounting practice should be undertaken in a country, and differences between countries should be recognised. Week 10 Research and Theory \"Around 1970 there was a dramatic change in the approach to accounting research. Several reasons have been suggested for this change in methodological direction by those reviewing the development of accounting thought.\" p.1 Gaffikin, M. 2007. Accounting Research and Theory: The Age of Neo-Empiricism. The Australasian Accounting, Business and Finance Journal. Feb. V1/1. pp1-19. The conceptual framework is an example of theoretical development and research that has contributed greatly to the development of accounting practice. The conceptual framework is an example of theoretical development and research that has not contributed meaningly to the development of accounting practice if for no other reason than it has not been completed. Week 11 System Orientated Theories Legitimacy Theory and Stakeholder Theory are two theoretical perspectives that have been adopted by a number of researchers in recent years. The theories are sometimes referred to as \"systems-oriented theories\". Within a systems-based perspective, the entity is assumed to be influenced by, and in turn to have influence upon, the society in which it operates. Within both legitimacy theory and Stakeholder theory, accounting disclosure polices are considered to constitute a strategy to influence the organisation's relationships with the other parties with which it interacts. [Gray Owen and Adam 1996] According to Gray, Owen and Adams (1996), Legitimacy Theory and Stakeholder Theory are both derived from a broader theory which has been called \"Political Economy Theory\". Issues that should be addressed include: What do we mean by a 'systems orientated theory'? How does political economy theory play a role? What do we mean by legitimacy theory (and social contract)? What is meant by stakeholder theory? Is institutional theory a systems orientated theory? Week 12 Critical Perspectives \"Critical theory has influenced research in many countries. ... Broadbent asks why we need critical accounting...\"p.10 Gaffikin, M. 2006. The Critique of Accounting Theory. Faculty of Business, University of Wollongong, Working Papers. 06/25. Critical research has an important role in accounting research to encourage thought about current practice. Critical research has no role to play, it is vague and offers no advice as to what accounting practice should look like. BFA302, Accounting Theory 24 Assessment Task 1 - Tutorial Presentation - Rubric: Criteria HD (high distinction >8) Exceeding expectations Responds creatively and knowledgably to the area. D (Distinction 7