This course will introduce theories and methodologies in various areas of accounting research, including management accounting, auditing and corporate governance. We will consider key seminal papers and current developments. This course aims to deepen your knowledge and understanding of the broader theoretical and conceptual issues in major areas of accounting research.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

Upon successful completion of the requirements for this course, students will be able to:

1. explain fundamental theories that are the foundation of various areas of accounting research,
2. critically analyse and evaluate key areas of accounting research,
3. construct arguments in situations requiring judgement.

 

Research-Led Teaching

This course examines seminal research in various areas of accounting and how it influences contemporary research. The assessments require students to review and critique accounting research.

Required Resources

There is no prescribed text book for this course. The reading lists for the course and seminar questions will be available on Wattle.

Recommended Resources

ANU outlines recommended student system requirements to ensure you are able to participate fully in your learning. Other information is also available about the various Learning Platforms you may use.

Staff Feedback

Students will be given feedback in the following forms in this course:

• written comments on the critiques
• weekly feedback to the class in relation to seminar preparation and participation

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). Feedback can also be provided to Course Conveners and teachers via the Student Experience of Learning & Teaching (SELT) feedback program. SELT surveys are confidential and also provide the Colleges and ANU Executive with opportunities to recognise excellent teaching, and opportunities for improvement.

Other Information

ASSESSMENT REQUIREMENTS

Any student identified, either during the current semester or in retrospect, as having used ghost writing services will be investigated under the University’s Academic Integrity Rule.

 

COMMUNICATION

 

Email and Forums on the Wattle Course Website

Email and the Wattle course website are the preferred ways of communication. Student forums are set up on Wattle for each topic and can be viewed by all enrolled students and teaching staff. Students are encouraged to post any questions they have in the appropriate forum.

If necessary, the lecturer and tutors for this course will contact students on their official ANU student email address. Students should use this email address when contacting staff as spam filters used by ANU may not allow other email addresses to be received. Information about your enrolment and fees from the Registrar and Student Services' office will also be sent to this email address.

 

Announcements

Students are expected to check the Wattle site for announcements about this course, e.g. changes to timetables or notifications of cancellations.

REFERENCING REQUIREMENTS

It is the responsibility of each individual student to ensure that:

1.     you are familiar with ANU policy for academic integrity

2.     work submitted for assessment is original

3.     appropriate acknowledgement and citation is given to the work of others

4.     you declare your understanding of, and compliance with, the principle of academic integrity by completing the appropriate cover sheet when submitting assessment items

For information on academic integrity please refer to https://www.anu.edu.au/students/academic-skills/academic-integrity

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Management accounting research & organisational theory
2	Management accounting research: Economic approaches
3	Behavioural research in management accounting	Critique 1
4	The nature of corporations and corporate governance
5	Economics of auditing	Critique 2
6	Corporate Social Responsibility I
7	Corporate Social Responsibility II
8	The real effects of financial reporting	Critique 3
9	Information acquisition/processing costs
10	Accounting and capital markets	Critique 4
11	Value relevance of financial reporting
12	Accounting and market efficiency

Tutorial Registration

This is a three-hour seminar.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Weekly Seminar Submissions	10 %	24/07/2023	01/11/2023	2,3
Weekly Participation in Seminars	10 %	24/07/2023	30/11/2023	2,3
Critique 1	16 %	11/08/2023	21/08/2023	1,2,3
Critique 2	16 %	25/08/2023	18/09/2023	1,2,3
Critique 3	16 %	29/09/2023	09/10/2023	1,2,3
Critique 4	16 %	13/10/2023	23/10/2023	1,2,3
Critique 5	16 %	09/11/2023	30/11/2023	1,2,3

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines , which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Integrity Rule before the commencement of their course. Other key policies and guidelines include:

• Academic Integrity Policy and Procedure
• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Guideline and General Information 
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure
• Code of practice for teaching and learning

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the Academic Skills website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Wattle’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Participation

Course delivery: On-campus seminar.

Attendance at all classes, while not compulsory, is expected in line with “Code of Practice for Teaching and Learning”, clause 2 paragraph (h).

Assessment Task 1

Weekly Seminar Submissions

You are required to submit your written responses to the discussion questions set for each weekly seminar. The discussion questions are available on the course wattle site prior to each seminar. Your responses for each week must be submitted through Turnitin as a single document before the start of the relevant seminar. Late submissions will not be accepted. Documents containing images of text will not be accepted.

Marks will be allocated according to the following (on a continuous scale):

0 mark: Poorly prepared or substantially incomplete responses, or evidence that responses are not the product of sufficiently independent work.

1 mark: Evidence of diligent and informed preparation for all discussion questions.

 

Due Date: The due date listed in the assessment summary is the earliest possible assessment date. This task is assessed weekly, commencing in Week 1.

Return Date: The return date listed in the assessment summary is the latest possible return date. Weekly submissions will be marked prior to the next weekly seminar.

Assessment Task 2

Weekly Participation in Seminars

Marks are awarded for active participation in and contribution to class discussions in the weekly seminars, starting from Week 1. The discussion questions are available on the course wattle site prior to each seminar. Students are expected to read the assigned readings and prepare answers via the weekly seminar submissions (Assessment Task 1) prior to each seminar. Students are expected to bring their prepared answers to the seminar for discussion. Each week will contribute equally to the value of this assessment item.

Marking guidelines for weekly seminar participation (on a continuous scale):

1 mark - Demonstrate the ability to critically analyse and evaluate key areas of accounting research, explain fundamental theories construct well-reasoned and coherent arguments in in relation to key areas of accounting research.

0 mark - Does not demonstrate the ability to analyse complex contemporary financial accounting issues and formulate well-reasoned and coherent arguments.

 

Due Date: The due date listed in the assessment summary is the earliest possible assessment date. This assessment task is assessed weekly.

Return Date: The return date listed in the assessment summary is the latest possible return date. Participation marks will be periodically uploaded to Gradebook.

Assessment Task 3

Critique 1

You are required to write a well-reasoned critique of an assigned research paper. Details of the paper will be provided on Wattle at least two weeks before the critique is due. The critique should present a systematic, objective, careful examination of all aspects of the paper and its reported study to judge its merits, limitations, meaning and significance/implications. The grading your critique will focus is on your ability to critically analyse the strengths and weaknesses of the paper, not your ability to summarize a paper. You might wish to begin your critique with an overview of the main points the paper makes, but this overview should be less than half a page. Please refer to the Guidelines for Preparing Critiques (Shailer, 2017) provided on Wattle as a course resource.

Your critique should be in the range of 900-1200 words and must not exceed 4 A4 pages (including references). Any portion in excess of the page limit will not be marked/considered.

The critique must be submitted through Turnitin as a single document by the due date. Documents containing images of text will not be accepted.

Assessment Task 4

Critique 2

You are required to write a well-reasoned critique of an assigned research paper. Details of the paper will be provided on Wattle at least two weeks before the critique is due. The critique should present a systematic, objective, careful examination of all aspects of the paper and its reported study to judge its merits, limitations, meaning and significance/implications. The grading your critique will focus is on your ability to critically analyse the strengths and weaknesses of the paper, not your ability to summarize a paper. You might wish to begin your critique with an overview of the main points the paper makes, but this overview should be less than half a page. Please refer to the Guidelines for Preparing Critiques (Shailer, 2017) provided on Wattle as a course resource.

Your critique should be in the range of 900-1200 words and must not exceed 4 A4 pages (including references). Any portion in excess of the page limit will not be marked/considered.

The critique must be submitted through Turnitin as a single document by the due date. Documents containing images of text will not be accepted.

Assessment Task 5

Critique 3

You are required to write a well-reasoned critique of an assigned research paper. Details of the paper will be provided on Wattle at least two weeks before the critique is due. The critique should present a systematic, objective, careful examination of all aspects of the paper and its reported study to judge its merits, limitations, meaning and significance/implications. The grading your critique will focus is on your ability to critically analyse the strengths and weaknesses of the paper, not your ability to summarize a paper. You might wish to begin your critique with an overview of the main points the paper makes, but this overview should be less than half a page. Please refer to the Guidelines for Preparing Critiques (Shailer, 2017) provided on Wattle as a course resource.

Your critique should be in the range of 900-1200 words and must not exceed 4 A4 pages (including references). Any portion in excess of the page limit will not be marked/considered.

The critique must be submitted through Turnitin as a single document by the due date. Documents containing images of text will not be accepted.

Assessment Task 6

Critique 4

You are required to write a well-reasoned critique of an assigned research paper. Details of the paper will be provided on Wattle at least two weeks before the critique is due. The critique should present a systematic, objective, careful examination of all aspects of the paper and its reported study to judge its merits, limitations, meaning and significance/implications. The grading your critique will focus is on your ability to critically analyse the strengths and weaknesses of the paper, not your ability to summarize a paper. You might wish to begin your critique with an overview of the main points the paper makes, but this overview should be less than half a page. Please refer to the Guidelines for Preparing Critiques (Shailer, 2017) provided on Wattle as a course resource.

Your critique should be in the range of 900-1200 words and must not exceed 4 A4 pages (including references). Any portion in excess of the page limit will not be marked/considered.

The critique must be submitted through Turnitin as a single document by the due date. Documents containing images of text will not be accepted.

Assessment Task 7

Critique 5

You are required to write a well-reasoned critique of an assigned research paper. Details of the paper will be provided on Wattle at least two weeks before the critique is due. The critique should present a systematic, objective, careful examination of all aspects of the paper and its reported study to judge its merits, limitations, meaning and significance/implications. The grading your critique will focus is on your ability to critically analyse the strengths and weaknesses of the paper, not your ability to summarize a paper. You might wish to begin your critique with an overview of the main points the paper makes, but this overview should be less than half a page. Please refer to the Guidelines for Preparing Critiques (Shailer, 2017) provided on Wattle as a course resource.

Your critique should be in the range of 900-1200 words and must not exceed 4 A4 pages (including references). Any portion in excess of the page limit will not be marked/considered.

The critique must be submitted through Turnitin as a single document by the due date. Documents containing images of text will not be accepted.

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. The University’s students are an integral part of that community. The academic integrity principle commits all students to engage in academic work in ways that are consistent with, and actively support, academic integrity, and to uphold this commitment by behaving honestly, responsibly and ethically, and with respect and fairness, in scholarly practice.

The University expects all staff and students to be familiar with the academic integrity principle, the Academic Integrity Rule 2021, the Policy: Student Academic Integrity and Procedure: Student Academic Integrity, and to uphold high standards of academic integrity to ensure the quality and value of our qualifications.

The Academic Integrity Rule 2021 is a legal document that the University uses to promote academic integrity, and manage breaches of the academic integrity principle. The Policy and Procedure support the Rule by outlining overarching principles, responsibilities and processes. The Academic Integrity Rule 2021 commences on 1 December 2021 and applies to courses commencing on or after that date, as well as to research conduct occurring on or after that date. Prior to this, the Academic Misconduct Rule 2015 applies.

 

The University commits to assisting all students to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. All coursework students must complete the online Academic Integrity Module (Epigeum), and Higher Degree Research (HDR) students are required to complete research integrity training. The Academic Integrity website provides information about services available to assist students with their assignments, examinations and other learning activities, as well as understanding and upholding academic integrity.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the assignment for your records. Unless an exemption has been approved by the Associate Dean (Education) submission must be through Turnitin.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Policy regarding late submission is detailed below:

• Late submission not permitted. Assessment tasks submitted after the due date without an extension will be awarded a mark of 0 .

Referencing Requirements

The Academic Skills website has information to assist you with your writing and assessments. The website includes information about Academic Integrity including referencing requirements for different disciplines. There is also information on Plagiarism and different ways to use source material.

Returning Assignments

Students should check Wattle for instructions regarding the return of marked assignments.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information.
In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service – including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy.
If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes.

Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Access and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents undergraduate and ANU College students
• PARSA supports and represents postgraduate and research students