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Coursework 指导
Faculty of Business & Informatics
ACCT19082
Financial Accounting Theory
What is this course about? This course introduces students to different theories of financial accounting, which
underlie the study, practice, and regulation of accounting within Australia and
internationally. It examines arguments for and against the regulation of accounting, and
examines contemporary issues in accounting practice including voluntary disclosure.
The use of case studies and literature searches provides students with skills to critically
evaluate financial accounting theories and the study, practice and regulation of
accounting. IF YOU HAVE STUDIED THE COURSE ACCT19063
"CONTEMPORARY ISSUES IN ACCOUNTING" YOU SHOULD NOT STUDY
THIS COURSE.
What are the expected
outcomes of the course?
Course learning outcomes
On successful completion of this course, you should be able to:
1. Explain and understand the different theories of financial accounting
2. Understand the financial reporting environment and regulation of financial accounting
3. Identify and explain unregulated financial reporting decisions and systems oriented
theories
4. Understand and critically evaluate voluntary social and environmental disclosure
practicesThe Essay is provided by UK Assignment http://www.ukassignment.org
5. Identify and explain issues relating to international accounting and the harmonisation
of accounting practice
6. Understand the differing views on the responsibilities of business and who those
responsibilities are to
7. Understand the role of theories as abstractions of reality and their application in real
world phenomena
8. Display a competent level of research, writing and critical/analytical skills
When is it offered? 2009 Term One
For those of you taking the course on campus, the schedule will be published at
http://timetabling.cqu.edu.au
Where is it offered? Brisbane, Bundaberg, Emerald, Flexible Learning, Gladstone, Gold Coast, Mackay,
Melbourne, Rockhampton, Sydney
How is it assessed? Approved assessment for this course is:
Examination 70%
Other 30%
Assessment 1 30% Individual Assignment ALL
What textbooks do I need
to obtain?
Prescribed
Cotesta, P, Crosling, G, Murphy, H & Sands, J 2005, Writing and presenting in
accounting, 2nd edn, LexisNexis, Sydney.
l
l Deegan, C 2006, Financial accounting theory, 2nd edn, McGraw-Hill, Sydney.Information for Students for this Offering
Study Schedule
Who do I contact?
Coordinator: Stacey Cowan
Email: [email protected]#p#分页标题#e#
Phone: +61 7 41507085
Additional contact details may be found at:The Essay is provided by UK Assignment http://www.ukassignment.org
http://lecturer.cqu.edu.au/lecturer.jsp?term=2091&course=ACCT19082
Week Begin Date Module/Topic Chapter Events and submissions
1 02 Mar 09 Introduction to financial accounting theory 1
2 09 Mar 09 The financial reporting environment 2
3 16 Mar 09 The regulation of financial accounting 3
4 23 Mar 09 Normative accounting theories: conceptual
framework projects
6
5 30 Mar 09 Normative theories of accounting: accounting for
changing prices
5
6 14 Apr 09 Positive Accounting Theory 7
7 20 Apr 09 Unregulated financial reporting decisions 8
8 27 Apr 09 Extended systems of accounting: social and
environmental reporting
9 Assessment item 1
All Students
Individual Assignment
Due: 29 Apr 09
9 05 May 09 Capital market and behavioural research 10
10 11 May 09 Capital market and behavioural research 11
11 18 May 09 International accounting 4
12 25 May 09 Critical perspectives of accounting 12
Information for Students for this Offering
Study Schedule
Who do I contact?
Coordinator: Stacey Cowan
Email: [email protected]
Phone: +61 7 41507085
Additional contact details may be found at:
http://lecturer.cqu.edu.au/lecturer.jsp?term=2091&course=ACCT19082
Week Begin Date Module/Topic Chapter Events and submissions
1 02 Mar 09 Introduction to financial accounting theory 1
2 09 Mar 09 The financial reporting environment 2
3 16 Mar 09 The regulation of financial accounting 3
4 23 Mar 09 Normative accounting theories: conceptual
framework projectsThe Essay is provided by UK Assignment http://www.ukassignment.org
6
5 30 Mar 09 Normative theories of accounting: accounting for
changing prices
5
6 14 Apr 09 Positive Accounting Theory 7
7 20 Apr 09 Unregulated financial reporting decisions 8
8 27 Apr 09 Extended systems of accounting: social and
environmental reporting
9 Assessment item 1
All Students
Individual Assignment
Due: 29 Apr 09
9 05 May 09 Capital market and behavioural research 10
10 11 May 09 Capital market and behavioural research 11
11 18 May 09 International accounting 4
12 25 May 09 Critical perspectives of accounting 12
Course Profile for: ACCT19082, 2009 Term One - Page 2#p#分页标题#e#
Assessment
Continuous assessment/examination
To pass this course you must complete ALL the required assessment items outlined in this Course Profile,
and you must obtain an overall mark of 50% or higher for the course.
Assignment submission
Off-campus students should submit hard copy, signed assignments to the Student Contact Centre,
Building 5, CQUniversity, Rockhampton, QLD 4702.
Access CQUcentral to print a personalised assessment coversheet for each assignment submission.
Instructions for generating your coversheet are at:
http://dtls.cqu.edu.au/FCWViewer/getFile.do?id=23407.
On-campus students should submit hard-copy, signed assignments to assignment boxes located on your
particular campus – if none is available then submit to the Administration Office.
Central Queensland Campus students should access CQUcentral to print a personalised assessment
coversheet for each assignment submission. Instructions for generating your coversheet are via the
link above.The Essay is provided by UK Assignment http://www.ukassignment.org
Australian International Campus students should access the personalised coversheet available at
your Campus.
Policies and procedures for assessment
Students must familiarise themselves with the following policies and procedures:
Assessment and examination
policy and procedures
University Assessment of Coursework Policy http://policy.cqu.edu.au
Assignment preparation and
presentation
Chapter 1 Guide for Students
http://fbi.cqu.edu.au/FCWViewer/view.do?page=492
Referencing style The Faculty of Business & Informatics uses the Harvard
(Author/date) style of referencing except for law courses.
http://facultysite.cqu.edu.au/FCWViewer/view.do?page=3955
Assignment submission Chapter 1 Guide for Students
http://fbi.cqu.edu.au/FCWViewer/view.do?page=492
Applying for extensions http://fbi.cqu.edu.au/FCWViewer/view.do?page=7
Assignment grading http://policy.cqu.edu.au/Policy/policy_file.do?policyid=437
Plagiarism detailed
explanation
What is plagiarism?
http://facultysite.cqu.edu.au/FCWViewer/view.do?page=3952
General Student Information http://studentadmin.cqu.edu.au/FCWViewer/getFile.do?id=21675#p#分页标题#e#
Assessment details for ALL students
Assessment item 1—Individual Assignment
Due date: Wednesday of Week 8 ASSESSMENT
Weighting: 30%
Length: 2000 – 2500 words approximately 1The Essay is provided by UK Assignment http://www.ukassignment.org
Objectives
This assessment item relates to the course learning outcomes 1, 3, 4, 7 and 8 as stated on page 1.
Details
Part (a) (10 marks)
Write a comprehensive discussion on legitimacy theory using two (2) academic journal articles sourced
from the CQU Library databases.
You should write approximately 800 to 1000 words in Part (a).
Part (b) (7 marks)
Use the Connect4 database, available on the CQUniversity Library website, to identify, discuss and
compare the voluntary environmental disclosures of two (2) companies from the same industry in the
2007 reporting year. For simplicity, voluntary environmental disclosures are those NOT appearing in the
companies’ directors’ reports. The discussion should include the amount of disclosure made
(approximate number of words, sentences or paragraphs), the level of detail provided (do the
companies use detailed tables, quantitative information or just general discussion?) and nature of the
disclosures (are the disclosures predominantly positive or negative?). Examples of voluntary
environmental disclosures should be included in appendices.
You should write approximately 500 to 700 words in Part (b).
Part (c): (8 marks)
This part of the assignment combines your research from Parts (a) and (b). Explain why the companies
in Part (b) provided voluntary environmental disclosures in the annual reports using legitimacy theory.
You should also make reference to your findings in relation to the amount of disclosure, the level of
detail provided and the portrayal of the companies. Include some examples of your findings in Part (b)
to support your discussion in this area.
You should write approximately 600 to 800 words in Part (c).
Presentation (5 marks)
Presentation marks are assigned for the logical flow of the assignment, the inclusion of an introduction
and conclusion, the adoption of the correct referencing style and the inclusion of appropriate appendices.
Headings are recommended to identify the different parts of the assignment.
Important points:
The number of words for each part is a recommendation only; however, you should not vary too much
from these recommendations. Use your knowledge of the subject and the number of recommended words
to determine the most important points to be included in the assignment.
You should use the CQUniversity Library databases for this assignment.
You may use other sources, including the Deegan (2006) text to supplement your discussion.#p#分页标题#e#
Additional information regarding this assignment may be placed on the course website. Regular access
to the course website is a requirement of this course.
You should refer to the relevant sections in the Guide for students for information on researching a topic,
writing an essay and referencing.
Assignment submissionThe Essay is provided by UK Assignment http://www.ukassignment.org
Off-campus students should submit hard copy, signed assignments to the Student Contact Centre,
Building 5, CQUniversity, Rockhampton, QLD 4702.
Access CQUcentral to print a personalised assessment coversheet for each assignment submission.
Instructions for generating your coversheet are at:
http://dtls.cqu.edu.au/FCWViewer/getFile.do?id=23407.
On-campus students should submit hard-copy, signed assignments to assignment boxes located on your
particular campus – if none is available then submit to the Administration Office.
Central Queensland Campus students should access CQUcentral to print a personalised assessment
coversheet for each assignment submission. Instructions for generating your coversheet are via the
link above.
Australian International Campus students should access the personalised coversheet available at
your Campus.
STUDENTS PLEASE NOTE:
Any material transcribed directly or paraphrased/sourced from the set textbook, other texts, journals,
On-line material or a colleague’s assignment, and not properly referenced, will incur a heavy penalty.
Material in the assignment that bears a strong resemblance to another source and not correctly referenced
will also be penalised.
The Faculty Plagiarism Policy may be accessed at:
http://policy.cqu.edu.au/Policy/policy.jsp?policyid=198
Course Profile for: ACCT19082, 2009 Term One - Page 6
Assessment criteria
Assessment criteria Indicators Marks
(a) Identification and appropriate
use of at least two (2)
academic journal articles
relevant to the assignment
topic
Students should identify and make reference to a
minimum of two (2) articles appropriate to the
requirements of the assignment. 2
(a) Discussion of legitimacy
theory
Students should provide a detailed description of
legitimacy theory with reference to the theory’s
principle points.The Essay is provided by UK Assignment http://www.ukassignment.org
8
(b) Identification of voluntary
environmental disclosures of
two (2) companies
Students should appropriately identify the “voluntary”#p#分页标题#e#
environmental disclosures (VED) of two companies
from the same industry.
1
(b) Comparative discussion of
disclosure
Students should provide a comparative description of
the VED in the annual reports of the two companies.
Reference must be made to quantity of disclosure, level
of detail and nature of disclosure.
6
(c) Use of legitimacy theory to
explain voluntary
environmental disclosures
Students should use legitimacy theory as an
explanatory theory for the existence of the VED.
Reference should also be made to why disclosures may
differ in quantity, level of detail and nature.
8
(Presentation) Quality of written
presentation and logical flow of
discussion
The assignment should include an introduction and
conclusion. Students should present logical arguments
and discussion. The essay should be free from
grammatical and spelling errors. Appropriate
appendices should be included.
3
(Presentation) Use of correct
referencing style
Students should demonstrate correct application and
use of in-text referencing and a reference list.
Referencing should be styled in accordance with
Faculty guidelines.
2
TOTAL 30
Course Profile for: ACCT19082, 2009 Term One - Page 7
Examination
Due date: During examination period at end of term
Weighting: 70%The Essay is provided by UK Assignment http://www.ukassignment.org
Length: Duration 3 hours
Examination conditions
The examination is closed-book. Closed-book means you are not permitted to take any
written/printed materials into the examination room with you.
You may take a non-electronic translation-only dictionary into the examination room in accordance
with CQU policy.
No calculator permitted.
Reading time: 15 minutes.
View the University’s policy on examination in the Assessment of Coursework Policy at:
http://policy.cqu.edu.au
View important examination information at:
http://handbook.cqu.edu.au/Handbook/information.jsp?id=126
The examination timetables will be made available later in the term. View the examination timetable at:
http://www.cqu.edu.au/studinfo/admin/timetabling/index.htm
Further information on the examination will be available on your course website during the term
and within your revision lecture.
NOTE: The examination information provided in this Course Profile also relates to Deferred
Exams. No separate advice will be provided in the case of a deferred exam.#p#分页标题#e#
Course Profile for: ACCT19082, 2009 Term One - Page 8
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