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指导Assessment
The assessment for this module is based on 100% coursework. The overall objective of the coursework is to enable students to demonstrate their ability to link current thinking and current issues. Students will be expected to use a range of reliable and robust sources to support whatever position they take or argument they put forward in any of the required coursework tasks. This coursework will be divided up as follows:
Details of Assessment Tasks:
Task I (worth 30% of total marks) DEBATE
You will be required, in a team, to undertake a debate in class on the following proposition:
Accounting is neither a science nor an art; it is instead a technical process used to record financial transactions. Debate
Process:
You will be divided into groups of 6 students and within each group students will take a position i.e. some students will support the proposition that accounting is an art, some that it is technical, some that it is a science while others will take the opposite view to these.
The debate requires you to go head to head in class and on the basis of your debate you will be marked. Each group will have a total of 10 minutes and it is suggested that they limit their debate to 7 mins with 3 mins left for class and tutor questions – in case clarification is needed in respect of any of the issues raised in the debate.
Debates will take place on the 3rd December and will be recorded
Task 2 (worth 70%) - Individual essay as follows:
Academic research has no real life relevance and makes no contribution to the development of accounting and/or finance regulation.
Required: write approximately 1,200 -1,500 words (excluding references) on the above proposition.
To complete this exercise, students must carry out research and provide evidence of this research in their essays.
This assignment will be marked using the grading criteria identified below.
Students should note that there are a number of ASU Guides designed to help you with your assessments, some of the links to these can be accessed here:: Essay Writing, Report Writing, Academic Writing Style, Critical Evaluation, Harvard Referencing, Oral Presentations, Group Work.
Your second assessment task essay must be submitted via StudyNet and Turnitin by noon on Thursday the 13th January 2011. No paper/hard copy is required. Feedback and grades will be provided via StudyNet
Deferral/Referral Assessment The deferral/referral assignment will be posted on StudyNet on or by the 3rd May 2011 . Hand in Date –
Your assessment will meet the learning outcomes as follows:
Knowledge and Understanding
Skills and Attributes
1 2 3 4 5 6 1 2 3
Coursework 1
Coursework 2
Note - All aspects of the Module content are potentially examinable.
(a) Feedback from coursework assignments will normally be provided either via Turnitin or StudyNet. All coursework must be submitted via StudyNet before the deadline. This is our formal recording system for receipt of coursework. Our feedback will provide information on the strengths, weaknesses, grading rationale and points for improvement regarding your submitted work.
(b) UHBS reserves the right to use electronic means to identify plagiarism.
Reading List:
No specific book needs to be purchased for this module. But you might want to refer to one of the following but you must read all the journal articles listed under READING in your lecture schedule below.
• Drever, M., P. Stanton, et al. (2007). Contemporary Issues in Accounting. Milton, Qld, Wiley.
• Degan, C. and J. Unerman (2006). Financial Accounting Theory. Berkshire, McGraw Hill Education.
• Forbes, W., (2009) Behavioural Finance. Chichester, Wiley.
• Watts, R. L., & Zimmerman, J. L., 1986 “Positive Accounting Theory” Prentice Hall (some 10/12 copies in the library).
• Online book: Contemporary Issues in Accounting Regulation – Chapter 4
• http://search.ebscohost.com/login.aspx?direct=true&db=bth&jid=1C2X&site=ehost-live
5.0 Weekly Lecture Programme
DATE Topics Readings
8th October
MARY
SIMPSON • Introduction to the module
• Assessment Explained
• The Role of Financial Accounting Research
• Accounting Theory: PLEASE FIND AND READ BEFORE YOUR FIRST LECTURE:
Yamaji, H. (2005). "Accounting discourse as a process of implanting a social consciousness into the public mind, A re-reading of American accounting theories as mythology." Critical Perspectives on Accounting 16: 137-150.
Simpson, L. (2000). "The Annual Report:
an exercise in ignorance?" Accounting Forum 24(3): 231-247.
15th October
GRIGORIOS
THEODOSOPOULOS Research methods in Accounting and Finance / How to critically read and use academic articles Sterling, R. (1975). “Toward a Science of Accounting.” Financial Analysts Journal 31(5): p28
Humphrey, C. and Lee, B. (2004). “The real life guide
to accounting research: a strategy for inclusion.” Qualitative
Research in Accounting & Management, 1(1):66 – 84.
Lee, B. And Humphrey, C. (2006). “More than a numbers
game: qualitative research in accounting.” Management Decision 44(2):180-197.
22rd October
MARY
SIMPSON The Social Construct of Reality Hines, R. D. (1988). "Financial Accounting: In Communicating
Reality, We construct Reality." Accounting, Organizations and Society 13(3): 251-261”
Suzuki, T. (2003). "The accounting figuration of business
statistics as a foundation for the spread of economic ideas." Accounting, Organizations and Society 28(1): 65-95.
Lee, T. A. (2006). "The FASB and Accounting for Economic Reality." Accounting & the Public Interest 6: 1-21.
29th October
GRIGORIOS
THEODOSOPOULOS Accounting information for research purposes the case of the voluntary sector Morgan, G. (2010). “The Use of UK charity Accounts Data for
Researching the Performance of Voluntary Organisations”
NCVO/VSSN Researching the Voluntary Sector Conference. University of Leeds, Sep. 2010.
Theodosopoulos, G. And Hslam, C. (2008). “Accounting for Hospices: Palliative care at risk” British Accounting Association Annual Conference. Cardiff University Mar.-Apr. 2010.
5th November
MARY
SIMPSON
Accounting in Crisis – or accounting misunderstood
Measurement, Judgement & value Laux, C. and C. Leuz (2009). "The crisis of fair-value accounting: Making sense of the recent debate." Accounting, Organizations and Society 34(6-7): 826-834
Tinker, A. M., B. D. Merino, et al. (1982). "The normative origins of positive theories: Ideology and accounting thought." Accounting, Organizations and Society 7(2): 167-200.
12th November
GRIGORIOS
THEODOSOPOULOS Fair value versus historical cost Laux, C. and C. Leuz. 2009. "The crisis of fair-value accounting: Making sense of the recent debate." Accounting, Organizations and Society 34(6-7): 826-834
Penman, S. 2007. “Financial Reporting Quality: Is Fair Value a Plus or a Minus?” Accounting and Business Research Special Issue: International Accounting Policy Forum 33-44.
19th November NO CLASSES Independent Learning Week
26th November
MARY
SIMPSON The role of Accounting in Finance
Arnold, P. J. (2009). "Global financial crisis: The challenge to accounting research." Accounting, Organizations and Society 34(6-7): 803-809.
Morrell, K. and I. Clark (2010). "Private Equity and the Public Good." Journal of Business Ethics 96(2): 249-263.
3rd December
GRIGORIOS
THEODOSOPOULOS Business models from an accounting and finance perspective Andersson, T. Gleadle, P. Haslam, C. and Tsitsianis, N. (2010). “Bio-pharma: A financialized business model.” Critical Perspectives on Accounting, 21, p 631-641.
Haslam, C. Anderssson, T. Lee, E. Katechos, G. (2010). “The private equity business model: On terra firma or shifting sands.” Global Financial Conference Poznan University of Economics, Poland Jun 2010.
10th December
MARY
SIMPSON “Self Interest” V “the public interest”
Financial Crisis and financial theory Roberts, J. and M. Jones (2009). "Accounting for self interest in the credit crisis." Accounting, Organizations and Society 34(6-7): 856-867.
Baker, C. R. (2005). "What is the meaning of "the public interest"?: http://www.ukassignment.org/dxcoursework/2012/0222/19279.html Examining the ideology of the American public accounting profession." Accounting, Auditing and Accountability 18(5): 690-70
Hopwood, A. G. (2009). "The economic crisis and accounting: Implications for the research community." Accounting, Organizations and Society 34(6-7): 797-802.
Sikka, P. "Financial crisis and the silence of the auditors." Accounting, Organizations and Society 34(6-7): 868-873
17th December
GRIGORIOS
THEODOSOPOULOS Consequences of the adoption of IFRS in Europe Soderstrom, N. S. and K. J. Sun. 2007. “IFRS Adoption and Accounting Quality: A Review.” European Accounting Review 16:675-702.
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