The end of term examination has now been changed to an alternative form of assessment. Please see your Moodle site for further details of the assessment.
Overview
This unit will engage you to critically evaluate financial accounting theories in a range of traditional and contemporary accounting contexts. Theories are examined within areas including the accounting framework, capital market, regulatory environment, corporate social responsibility, sustainability, international accounting and from a critical perspective. You will be required to analyse and critically evaluate accounting theories and research, as well as aspects of the accounting discipline, by formulating and communicating academic arguments.
Details
Pre-requisites or Co-requisites
Pre-requisite: ACCT19062
Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).
Offerings For Term 1 - 2020
Attendance Requirements
All on-campus students are expected to attend scheduled classes - in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).
Recommended Student Time Commitment
Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.
Class Timetable
Assessment Overview
Assessment Grading
This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of 'pass' in order to pass the unit. If any 'pass/fail' tasks are shown in the table above they must also be completed successfully ('pass' grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the 'assessment task' section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University's Grades and Results Policy for more details of interim results and final grades.
All University policies are available on the CQUniversity Policy site.
You may wish to view these policies:
- Grades and Results Policy
- Assessment Policy and Procedure (Higher Education Coursework)
- Review of Grade Procedure
- Student Academic Integrity Policy and Procedure
- Monitoring Academic Progress (MAP) Policy and Procedure - Domestic Students
- Monitoring Academic Progress (MAP) Policy and Procedure - International Students
- Student Refund and Credit Balance Policy and Procedure
- Student Feedback - Compliments and Complaints Policy and Procedure
- Information and Communications Technology Acceptable Use Policy and Procedure
This list is not an exhaustive list of all University policies. The full list of University policies are available on the CQUniversity Policy site.
Feedback, Recommendations and Responses
Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.
Feedback from Unit evaluations
Improve the recorded lectures
Improve the quality of slides and presentations used in the recorded lectures.
- Explain the role of research and theory in accounting
- Critically evaluate a number of accounting theories
- Justify the selection of an accounting theory in specific contexts
- Discuss issues with the standardisation of accounting practices across a culturally-diverse global envinorment
Alignment of Assessment Tasks to Learning Outcomes
| Assessment Tasks | Learning Outcomes | |||
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |
| 1 - Written Assessment - 40% | ||||
| 2 - Examination - 60% | ||||
Alignment of Graduate Attributes to Learning Outcomes
| Graduate Attributes | Learning Outcomes | |||
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |
| 1 - Communication | ||||
| 2 - Problem Solving | ||||
| 3 - Critical Thinking | ||||
| 4 - Information Literacy | ||||
| 5 - Team Work | ||||
| 6 - Information Technology Competence | ||||
| 7 - Cross Cultural Competence | ||||
| 8 - Ethical practice | ||||
| 9 - Social Innovation | ||||
| 10 - First Nations Knowledges | ||||
| 11 - Aboriginal and Torres Strait Islander Cultures | ||||
Alignment of Assessment Tasks to Graduate Attributes
| Assessment Tasks | Graduate Attributes | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | |
| 1 - Written Assessment - 40% | |||||||||||
| 2 - Examination - 60% | |||||||||||
Textbooks
Financial Accounting Theory
- 4th edition (2014)
- Authors: Deegan, Craig
- McGraw-Hill
- North Ryde North Ryde , NSW , Australia
- ISBN: 9780071013147
- Binding: Paperback
Additional Textbook Information
Copies can be purchased at the CQUni Bookshop here: http://bookshop.cqu.edu.au (search on the Unit code)
IT Resources
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
All submissions for this unit must use the referencing style: American Psychological Association 6th Edition (APA 6th edition)
For further information, see the Assessment Tasks.
g.ilott@cqu.edu.au
Week 1
Begin Date: 09 Mar 2020Module/Topic
An introduction to the theoretical perspectives of accounting
Chapter
Chapter 1
Events and Submissions/Topic
Week 2
Begin Date: 16 Mar 2020Module/Topic
The regulation of financial accounting
Chapter
Chapters 2 & 3
Events and Submissions/Topic
Week 3
Begin Date: 23 Mar 2020Module/Topic
International experiences in financial accounting
Chapter
Chapter 4
Events and Submissions/Topic
Week 4
Begin Date: 30 Mar 2020Module/Topic
Normative theories of accounting regarding value and
measurement
Chapter
Chapter 5
Events and Submissions/Topic
Week 5
Begin Date: 06 Apr 2020Module/Topic
Normative theories of accounting - Conceptual framework projects
Chapter
Chapter 6
Events and Submissions/Topic
Vacation Week
Begin Date: 13 Apr 2020Module/Topic
Chapter
Events and Submissions/Topic
Week 6
Begin Date: 20 Apr 2020Module/Topic
Positive accounting theory regarding the voluntary disclosure of accounting information
Chapter
Chapter 7
Events and Submissions/Topic
Week 7
Begin Date: 27 Apr 2020Module/Topic
Systems-oriented theories regarding unregulated/voluntary disclosure decisions
Chapter
Chapter 8
Events and Submissions/Topic
Week 8
Begin Date: 04 May 2020Module/Topic
Theories regarding corporate accountability: Social and
environmental reporting
Chapter
Chapter 9
Events and Submissions/Topic
Week 9
Begin Date: 11 May 2020Module/Topic
Theories concerning reactions (responses) of capital markets and individuals to accounting information
Chapter
Chapter 10 & 11
Events and Submissions/Topic
Week 10
Begin Date: 18 May 2020Module/Topic
Alternative perspectives of accounting: Critical and poststructuralist views
Chapter
Chapter 12
Events and Submissions/Topic
Exam advice available in Moodle this week.
Week 11
Begin Date: 25 May 2020Module/Topic
Contemporary issues
Chapter
Moodle
Events and Submissions/Topic
Week 12
Begin Date: 01 Jun 2020Module/Topic
Unit Review
Chapter
Self-directed.
Events and Submissions/Topic
Review/Exam Week
Begin Date: 08 Jun 2020Module/Topic
Chapter
Events and Submissions/Topic
Exam Week
Begin Date: 15 Jun 2020Module/Topic
Chapter
Events and Submissions/Topic
This will be the final term that this unit will be offered.
1 Written Assessment
This is an individual assignment of approximately 3,000 words in total (excluding the executive summary, introduction, conclusion and references). You are required to provide a literature review on a topic provided on the Moodle site for this unit. A list of possible topics will be provided in Moodle. You are to select one topic and write a literature review.
Details will be provided in Moodle on how to research and write a literature review.
Week 7 Monday (27 Apr 2020) 11:45 pm AEST
Online submission via Moodle.
Week 10 Monday (18 May 2020)
Assignments will be returned to students via Moodle.
This assessment will be assessed on the basis of the following:
Quality of the literature review (70%)
Quality of your English expression (15%)
Quality of your written presentation (15%).
References must be presented using the APA style of referencing. Further details of the assessment marking criteria will be provided in Moodle.
- Explain the role of research and theory in accounting
- Critically evaluate a number of accounting theories
- Justify the selection of an accounting theory in specific contexts
- Communication
- Critical Thinking
- Information Literacy
Examination
As a CQUniversity student you are expected to act honestly in all aspects of your academic work.
Any assessable work undertaken or submitted for review or assessment must be your own work. Assessable work is any type of work you do to meet the assessment requirements in the unit, including draft work submitted for review and feedback and final work to be assessed.
When you use the ideas, words or data of others in your assessment, you must thoroughly and clearly acknowledge the source of this information by using the correct referencing style for your unit. Using others’ work without proper acknowledgement may be considered a form of intellectual dishonesty.
Participating honestly, respectfully, responsibly, and fairly in your university study ensures the CQUniversity qualification you earn will be valued as a true indication of your individual academic achievement and will continue to receive the respect and recognition it deserves.
As a student, you are responsible for reading and following CQUniversity’s policies, including the Student Academic Integrity Policy and Procedure. This policy sets out CQUniversity’s expectations of you to act with integrity, examples of academic integrity breaches to avoid, the processes used to address alleged breaches of academic integrity, and potential penalties.
What is a breach of academic integrity?
A breach of academic integrity includes but is not limited to plagiarism, self-plagiarism, collusion, cheating, contract cheating, and academic misconduct. The Student Academic Integrity Policy and Procedure defines what these terms mean and gives examples.
Why is academic integrity important?
A breach of academic integrity may result in one or more penalties, including suspension or even expulsion from the University. It can also have negative implications for student visas and future enrolment at CQUniversity or elsewhere. Students who engage in contract cheating also risk being blackmailed by contract cheating services.
Where can I get assistance?
For academic advice and guidance, the Academic Learning Centre (ALC) can support you in becoming confident in completing assessments with integrity and of high standard.
What can you do to act with integrity?
