current developments in accounting thought

Subject Outline

ACC518 - Current Developments In Accounting Thought

Table of Contents

Subject Summary ................................................................................................................... 2 Subject Coordinator ............................................................................................................... 2

Subject Coordinator .................................................................................................. 2 Email .......................................................................................................................... 2 Phone ......................................................................................................................... 2 Consultation procedures .......................................................................................... 2

Subject Overview .................................................................................................................... 3 Abstract ...................................................................................................................... 3 Learning outcomes.................................................................................................... 3 Subject content ......................................................................................................... 3 Key subjects ............................................................................................................... 3 Assumed knowledge ................................................................................................. 3

Subject Schedule & Delivery .................................................................................................. 3 Prescribed text........................................................................................................... 4 Class/tutorial times and location ............................................................................. 5 Schedule .................................................................................................................... 5 Learning materials..................................................................................................... 7 Learning, teaching and support strategies .............................................................. 7 Recommended student time commitment ........................................................... 10

Assessment Items ................................................................................................................. 11 Essential requirements to pass this subject........................................................... 11 Items ........................................................................................................................ 11

Short Critical Essays................................................................................... 11 Review of Current Accounting Issues ........................................................ 17 Final Exam .................................................................................................. 24

Assessment Information ...................................................................................................... 28 Academic integrity .................................................................................................. 29 Referencing .............................................................................................................. 29 How to submit your assessment items .................................................................. 29

Online submission process........................................................................ 30 Postal submission process ........................................................................ 31 Hand delivered submission process ......................................................... 31 Alternative submission process ................................................................ 31

Extensions ................................................................................................................ 31 How to apply for special consideration.................................................................. 32 Penalties for late submission .................................................................................. 32 Resubmission .......................................................................................................... 33 Feedback processes ................................................................................................ 33 Assessment return................................................................................................... 33

Student Feedback & Learning Analytics .............................................................................. 33 Evaluation of subjects ............................................................................................. 33

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Changes and actions based on student feedback ................................................. 33 Learning analytics ................................................................................................... 33

Services & Support ............................................................................................................... 34 Develop your study skills ........................................................................................ 34 Library Services ....................................................................................................... 34

Policies & Regulations .......................................................................................................... 34 Subject Outline as a reference document .............................................................. 34

Subject Summary

ACC518 - Current Developments In Accounting Thought Session 2 2020 Faculty of Business, Justice and Behavioural Sciences School of Accounting and Finance Internal Mode Credit Points 8

Welcome to a new session of study at Charles Sturt University. Please refer to the University's Acknowledgement of Country (http://student.csu.edu.au/study/acknowledgement-of- country).

Subject Coordinator

Subject Coordinator Dr Sajjad Khan Email [email protected] Phone 03 9935 7927

Consultation procedures Lecturer : Glen Davidson Email : [email protected]

The best way to contact your Lecturer is via email if you have any questions concerning the contents and teaching of this subject. However, you should consider if your question is already addressed elsewhere (e.g. Subject outline, Announcements and iLearn within Interact2 site) and if you are contacting the most appropriate person.

Email Etiquette: In order to receive responses to your email on time ensure that you address the issue meeting the basic requirements of professional communication. You should include your ID number, full name, subject code and type of query in the header/subject to enable your Lecturer to read and identify who has sent the email. This will also avoid your email being treated as SPAM.

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Subject Overview

Abstract This subject covers a critical review of developments in accounting theory and professional standards including the search for a conceptual framework, the evaluation and comparison of various accounting models and discussion of contemporary management accounting and financial reporting issues.

Learning outcomes Upon successful completion of this subject, students should:

• be able to critically evaluate attempts to develop and apply a conceptual framework; • be able to critically appraise the objectives of accounting and relate them to the

various concepts of accounting discussed in earlier subjects; • be able to analyse the possible usefulness of alternative measurement systems to

historical cost; and • be able to critically evaluate selected current financial reporting and management

accounting issues.

Subject content Information about the subject's content is outlined in 'Schedule'.

Key subjects Passing a key subject is one of the indicators of satisfactory academic progress through your course. You must pass the key subjects in your course at no more than two attempts. The first time you fail a key subject you will be at risk of exclusion; if you fail a second time you will be excluded from the course.

The Academic Progress Policy (https://policy.csu.edu.au/view.current.php?id=00250) sets out the requirements and procedures for satisfactory academic progress, for the exclusion of students who fail to progress satisfactorily and for the termination of enrolment for students who fail to complete in the maximum allowed time.

Assumed knowledge Assumed knowledge for this subject is equivalent to that covered in ACC567.

Subject Schedule & Delivery

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Prescribed text The textbooks required for each of your enrolled subjects can also be found via the Student Portal Textbooks (http://student.csu.edu.au/study/study-essentials/textbooks) page. Prescribed text:

Deegan, C. (2014). Financial accounting theory (4th ed.). McGraw-Hill: Sydney.

Students must have access to a copy of the prescribed textbook.

The textbook for this subject is available as an eBook from the CSU Library. This eBook access has a limited number of simultaneous users. To ensure the text is accessible to as many people as possible please follow the instructions in this short eBook etiquette video: https://youtu.be/ o7mIprFUN6E

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Class/tutorial times and location Your class times can be found at Timetable @ CSU (http://timetable.csu.edu.au/). Find out how to use Timetable @ CSU via the Student Portal Class Timetable (http://student.csu.edu.au/study/study-essentials/timetable) page.

Schedule This study schedule has been devised to assist in your planning during the session, and is intended as a guide only.

Note: Assignment 2 contains two questions which require you to do some research during the session. Read the Assignment 2 questions now so that you can start the research.

Session Week

Week Commencing

Topics Readings Activities

1 20 July 1. The nature, construction and verification of theories

1. Refer to the topic -1 notes in Interact ‘Topics’. Listen to the mini lecture and read e-reserve readings 1.1 & 1.2 2. Read Textbook Chapter 1

Answer the following questions: 1.1, 1.3, 1.4 , 1.5, 1.7, 1.10, 1.13 , 1.15 and 1.18.

2 27 July 2. The History of Accounting - A theoretical perspective

1. Refer to the topic 2 notes in Interact ‘Topics’. Listen to the mini lecture and read e-reserve readings 2.1-2.5

Please attempt "Topic 2 review questions" within Test Centre.

3 3 August 3. Measurement in accounting

1.Refer to the topic - 3 notes in Interact ‘Topics’, listen to the mini lecture and read e-reserve readings 3.1-3.2 2. Read Textbook Chapter. 5, pp. 164-169 & 251-256.

Answer the following questions: 5.2, 5.3, 5.4, 5.6, 5.7, 5.9 and 5.11.

Census Date: 9 August

4 10 August 4. Normative accounting theories

1. Refer to the topic - 4 notes in Interact ‘Topics’. Listen to the mini lectures and read the e-reserve reading 4.1, re-read 3.2. Read SAC1 and AASB

Answer the following questions: Chapter 5 - 5.17, 5.19, 5.20, 5.24 and 5.25 Chapter 6 - 6.2, 6.3, 6.5, 6.7, 6.10, and 6.12.

Assignment 1 due 12

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framework Chapter 1. 2. Read Textbook Chapters 5 pp. 169-211 & Chapter 6.

August

5 17 August 5. Accounting regulation and politics

1. Refer to the topic - 5 notes in Interact ‘Topics’. Listen to mini lectures and read the e-reserve reading 5.1 2. Read Textbook Chapter 2 & 3.

Answer the following questions: 2.1, 2.2, 2.4, 2.5, 2.6, 2.7, 2.8 and 2.10.

6 24 August 6. The standard setting process

1. Refer to the topic - 6 notes in Interact ‘Topics’. Listen to the mini lecture and read e-reserve reading 6.1. Re-read 5.1. Read AASB Policies and Processes. 2. Re-read textbook Chapters 2 & 3.

Answer the following questions: 3.2, 3.3, 3.5, 3.7, 3.9, 3.10, and 3.12.

31 August Mid Session Break

7 7 September

7. International Accounting

1. Refer to the topic -7 notes in Interact ‘Topics’. Listen to the mini lecture and read e-reserve readings; 7.1-7.2 2. Read Textbook Chapter 4

Answer the following questions: 4.2, 4.3, 4.4, 4.7, 4.8, 4.9, 4.10 and 4.12.

8 14 September 8. Positive accounting theory

1. Refer to the topic - 8 notes in Interact ‘Topics’. Listen to the mini lectures and read e-reserve readings; 8.1-8.2

2. Read Textbook Chapter 7.

Answer the following questions: 7.1, 7.2, 7.4, 7.6, 7.9, 7.10, 7,12, 7.13, 7.15 and 7.16

Assessment 2 due 16 September

9 21 September 9. Critical perspective in accounting

1. Refer to the topic - 9 notes in Interact ‘Topics’. Listen to the mini lecture and read e-reserve reading 9.1-9.2. 2. Read Textbook

Answer the following questions: 12.1, 12.2, 12.4, 12.5, 12.7, 12.8, 12.10, 12.11, 12.16 and 12.18.

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Chapter 12

10 28 September 10. Management Accounting

1. Refer to the topic -10 notes in Interact ‘Topics’. Listen to the mini lecture and read e-reserve readings 10.1-10.4

Answer the following questions: 10.1 and 10.2 review questions.

11 5 October 11. Environmental accounting

1. Refer to the topic -11 notes in Interact ‘Topics’. listen to the mini lecture and read e-reserve reading 11.1 2. Read Textbook Chapters 8 & 9.

Answer the following questions: 9.1, 9.3, 9.5, 9.7, 9.10, 9.11, 9.14 and 9.15

12 12 October Revision

19 October Exam Week 1

26 October Exam Week 2

This study schedule has been devised to assist in your planning during the session and is intended as a guide only.

Attendance is required at all scheduled lectures and tutorials.

Learning materials Details of learning materials that support your success in this subject can be found in the Interact2 Subject Site.

Learning, teaching and support strategies

In this subject we will meet for a 3-hour session where we will discuss that week’s topic. Before you come to class you need to have looked at the online activities in the Interact site. All of your subject materials are available on the Interact2 site under the Topics link in the left-hand side menu. I suggest that for each topic you read the learning outcomes carefully, read the commentary, have a quick skim of the text and readings and then listen to the short audio lectures and watch the relevant videos. Once you have got a feel for what the topic is about, try and make a good set of notes under each of the topic learning outcomes. You can do this consulting the text and readings again in a more considered way.

It is helpful to have a small task to complete early in the session so that you have a focus on the subject from the very first day, and so the first assessment is set for this purpose. If you do not perform well in this assessment you may be contacted to discuss how we can support you better in this subject.

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The modules for this subject have been written specifically to guide you through the sections (and questions) of the prescribed textbook relevant to each topic.

You should check the Interact2 Site at least weekly for postings, announcements, lecture information and other resources that will assist your studies or additional information and resources vital to your success in the subject.

Studying at university does not mean studying alone. During the class, you will have an opportunity to interact with the lecturer as well as your peers.

Use the subject schedule to plan your studies over the session.

Information on effective time management is available on the CSU Learning Support website via the following link: http://student.csu.edu.au

You can also contact an adviser through Student Central on the following number: 1800 275 278 (or +61 2 6933 7507 from outside Australia).

Library Services: The CSU Library website provides access to online material and print, using Primo Search to find online journal articles, eBooks, hardcopy books from CSU Library (see Library Manager for Interlibrary Loan Requests), company & government reports, eJournals, dissertations, theses, newspapers including Business & Financial newspapers in Factiva (See Business & IT Journal Databases), and other reference resources (eg. Australian Bureau of Statistics, Australian standards, online encyclopaedias & dictionaries to be read on the computer). You will also find library guides, Subject Reserve for any readings eg. ITC100, ACC100, etc., and online assistance to help you use the Library's resources such as Ask a Librarian – Live Chat and Ask a Librarian - Web Form.

You can find Library Services on both the SGA library online catalogue: http://primo.unilinc.edu.au/primo_library/libweb/action/search.do?vid=SGA

The SGA library online catalogue allows students to Sign In, My Account shows student’s current library record including all books on loan, Renew your borrowed books online before the due date, also Search and Request all books in the SGA library, even if unavailable due to high demand from students. Students can Request books when all books are on loan to other students. When the requested book is returned to the SGA library, the student who requested the book receives an email immediately to pick up the book from the SGA library. View your library record online 24/7 at the above web link for SGA library.

And also CSU Library online: http://student.csu.edu.au/library - CSU Library Services including Primo Search & Subject Reserve online with 24/7 access, online and video tutorials in research skills, finding journal articles for assignments, topic analysis, download Endnote referencing program and many other online library services to help you successfully complete your assignments for all CSU courses. (http://trove.nla.gov.au/)

http://trove.nla.gov.au/ - Powerful search engine from National Library of Australia to access many different online resources on any subject from one search.

Contact Details for renewing loans, locating books and other information:

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SGA Melbourne Library: Peter Head - Library Manager Ph: (03) 9935 7921 Email: [email protected] (mailto:[email protected])

Library Help: http://student.csu.edu.au/library/help-contacts Friendly and quick assistance is available. Ask for help finding information and navigating the library's extensive eResources.

Online Tutorials http://student.csu.edu.au/library/study-research/training-tutorials-videos

Learn how to: • use Primo Search to find eReserve material and journal articles • search journal databases and web resources for information for your assessments • identify appropriate sources of information and peer reviewed material, and evaluate resources.

Bookmark your Subject Library Resource Guide Subject Library Guides are a great way to get started with research. Each online guide is tailored to a specific area of study, including Accounting, Business & Information Technology outlining how to research in your area and where to look for information. http://libguides.csu.edu.au/

Academic Learning Support Assistance: Visit the learning support website for advice about assignment preparation, academic reading and note-taking, referencing, and preparing for exams at: http://student.csu.edu.au/study (http://student.csu.edu.au/study%E2%80%8B) You may also contact:

Name: Craig Bellamy - Senior Education Designer Email: [email protected] (mailto:[email protected]) Phone: (03) 9935 7978

Name: Monique Moloney Email: [email protected] (mailto:[email protected]) Phone: (03) 9935 7919

Name: Seham Shwayli Email: [email protected] (mailto:[email protected]) Phone: (03) 9935 7965

Name: Bann Khorany Email: [email protected] (mailto:[email protected]) Phone: (03) 9935 7925

Name: Madelle Niemann Email: [email protected] (mailto:[email protected]) Phone: (03) 9935 7952

For appointments, please send an email [email protected]

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(mailto:[email protected]) Queries regarding the content of this subject should be directed to your subject lecturer.

Recommended student time commitment CSU Academic Senate policy states that a standard 8 point subject should require students to spend a total of between 140-160 hours engaged in learning and teaching activities. This subject has been developed to comply with this policy.

Each week you should spend around 10 - 12 hours studying this subject, obviously, some weeks may require more time than other depending on how you work, but the following is a guide for your information:

Participation in weekly classes 3.0 hours

Presentation of answers to topic review questions 3.5 hours

Discussion board for reinforcement of learning 2.0 hours

Preparation of assessment items 3.0 hours

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Assessment Items

Essential requirements to pass this subject You must obtain at least 50% in both the total mark and the examination mark in order to pass this subject.

If you marginally fail these pass criteria you are entitled to a second chance in the following circumstances:

You are eligible for an Additional Assignment (AA) if you submitted all assessment items, passed the exam (e.g. you scored 50% or above) but received an overall mark between 45 and 49;

or

You are eligible for an Additional Examination (AE) if you submitted all assessment items (including the final exam) but failed the exam (e.g. you scored less than 50%) and received an overall mark 45 or above.

Items Item No. Title Value Due Date* Return Date**

1 Short Critical Essays 15% 12-Aug-2020 02-Sep-2020

2 Review of Current Accounting Issues 25% 16-Sep-2020 12-Oct-2020

3 Final Exam 60% To be advised -

* Due date is the last date for assessment items to be received at the University ** Applies only to assessment items submitted by the due date

Assessment item 1 - Short Critical Essays Value: 15% Due Date: 12-Aug-2020 Return Date: 02-Sep-2020 Length: 2,500 words (guide) Submission method options: Alternative submission method

TASK Question 1 - 750 words

According to Deegan 2014 (p. 258) ‘a number of writers have suggested that conceptual frameworks are created primarily to provide benefits to the parties that actually develop or commission the frameworks’. What does Deegan mean by this statement? Do you agree with Deegan, or do you think conceptual frameworks exist for other reasons? Justify your position.

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Question 2 - 750 words

In 1973 Professor Ray Chambers ("Where company reports fail- Prof Chambers", 1973)* said that the ‘financial reports of companies failed to give a fair idea of financial positions and profits’ What did Chambers mean by this statement? Critically evaluate whether Chambers preferred alternative system, Continuously Contemporary Accounting (CoCoA), provides a realistic solution to the problems he identified.

*"Where company reports fail- Prof Chambers" (1973). Australian Financial Review, p. 30. (See Deegan, 2014, p. 192 for the full articule).

Question 3 - 750 words

Deegan (2014 p. 164) refers to the ‘mixed measurement model of accounting, wherein no one basis of measurement (for example fair value or historical cost) is prescribed for all classes of assets and liabilities’. Critically evaluate the ‘mixed measurement model of accounting’. In your response you should identify three criteria you are using to evaluate the mixed measurement model.

RATIONALE This assessment task will assess the following learning outcome/s:

• be able to critically evaluate attempts to develop and apply a conceptual framework. • be able to critically appraise the objectives of accounting and relate them to the

various concepts of accounting discussed in earlier subjects. • be able to analyse the possible usefulness of alternative measurement systems to

historical cost.

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MARKING CRITERIA AND STANDARDS

Question 1: High Distinction Distinction Credit Pass Marks

Explanation of Deegan's statement. Evaluation of the roles of the conceptual framework. (SLO1)

Statement thoroughly explained. Response provides an insightful evaluation of alternative roles given to the conceptual framework.

Statement thoroughly explained. Response provides a well- considered evaluation of alternative roles given to the conceptual framework.

Statement clearly explained. Response provides a concise evaluation of alternative roles given to the conceptual framework.

Statement adequately explained. Evaluation of alternative roles of the conceptual framework may overlook some key issues.

2

Critical Capacity and use of Source Material: Does the response demonstrate any analysis of the development of conceptual frameworks? Is the critical discussion supported by reference to appropriate sources?

Critical analysis draws on source material as well as the student's own thoughts. A well communicated and supported conclusion is reached.

Critical analysis draws on source material as well as the student's own thoughts. The conclusion demonstrates a high level of understanding.

Clear analysis and evaluation that draws on a variety of source material. The conclusion demonstrates a solid understanding of the topic.

Some evidence of basic critical thought that is based primarily on only one source. A simplistic but clear conclusion is reached.

2

Question 2: High Distinction Distinction Credit Pass

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Explanation of Chambers statement. Evaluation as to whether CoCoA provides solutions to the problems identified (SLO2 and 3).

Statement thoroughly explained. Response provides a deep and insightful critical evaluation of the ability of CoCoA to achieve its objectives.

Statement thoroughly explained. Response provides a thorough critical evaluation of the ability of CoCoA to achieve its objectives.

Statement clearly explained. Response provides a clear appraisal of of the ability of CoCoA to achieve its objectives.

Statement adequately explained. Response provides a limited critical evaluation of the ability of CoCoA to achieve its objectives.

2

Critical Capacity and use of Source Material: Does the response demonstrate any analysis of measurement systems is accounting? Is the critical discussion supported by reference to appropriate sources?

Response provides a clear, deep and critical analysis of measurement systems. Well communicated and supported, relying on a wide variety of source material.

Response provides a thorough analysis of measurement systems that draws on a wide variety of source material as well as the student's own thoughts.

Response provides a clear critical analysis of the measurement systems that draws on source material as well as the student's own thoughts.

Some evidence of basic critical thought in relation to measurement systems that is based primarily on only one source.

2

Question 3: High Distinction Distinction Credit Pass

Critical evaluation of the mixed measurement model according to identified criteria. (SLO3).

Deep and thoughtful description of criteria that can be used to evaluate a measurement system. Use of these criteria to evaluate mixed measurement system of accounting is clearly articulated and

Thorough description of criteria that can be used to evaluate a measurement system. Use of these criteria to evaluate mixed measurement system of accounting is clearly articulated and supported.

Clear description of criteria that can be used to evaluate a measurement system. Use of these techniques to evaluate mixed measurement system of accounting is satisfactorily articulated

Description of criteria that can be used to evaluate a measurement system provided but lacking some key elements. The student's use of these techniques to

2

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supported. and supported. evaluate mixed measurement system of accounting may overlook some key issues but is otherwise reasonably well considered.

Does the response demonstrate any critical evaluation of the mixed measurement model? Are the arguments supported through the use of external sources?

Response provides a clear, deep and critical analysis that draws on source material as well as the student's own thoughts. Well communicated and supported.

Response provides a clear, deep and critical analysis that draws on source material as well as the student's own thoughts.

Response provides a clear analysis and evaluation of the various perspectives that draw on a variety of source material.

Some evidence of basic critical thought in relation to the various perspectives that are based primarily on only one source.

2

Question 1-3

Academic Writing: Is the answer well written, easy to follow and understand?

Accurate use of syntax, spelling, and punctuation. A sophisticated vocabulary is appropriately used. Answer is logically structured with arguments coherently developed and supported.

Accurate use of syntax, spelling, and punctuation; succinct and effective use of vocabulary. Clear expression and structure.

Accurate use of syntax, vocabulary, spelling, and punctuation. Writing is easy to follow and understand.

Mostly accurate syntax, spelling, and punctuation, language is simplistic but appropriate.

2

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Adherence to APA 6th or 7th referencing guidelines

Reference list included with correct adherence to guidelines. Correct in- text referencing is provided.

Reference list and in-text referencing performed in accordance with guidelines.

Reference list and in- text referencing performed largely in accordance with guidelines.

Reference list provided, formatted in accordance with guidelines with minor errors. Some in-text referencing provided with minor errors.

1

15

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PRESENTATION The following points are a general guide for presenting assessment items.

• Assessment items should be typed. • Use 1.5 spacing. • Use a wide left margin. Markers need space to be able to include their comments. • Use a standard 12pt font such as Times New Roman, Calibri or Arial. • Left- justify body text. • Include a separate title page with your name, student number, subject code,

assessment number and assessment question. Include class time and tutor’s name if applicable.

• Number your pages (except the cover page). • Use a header or footer with your name and student number on each page. • Always keep a copy of your assessments. Both a hard copy and an electronic copy. • Most importantly, always use your spelling and grammar checker, but remember that

this does not pick up all errors. You must still manually and carefully edit your work.

REQUIREMENTS This assignment must be submitted through Turnitin.

It is recommended that your name, student ID and page number are included in the header or footer of every page of the assignment. Further details about submission in Turnitin are provided in On-line submission.

For this assessment you are required to use APA 6 referencing to acknowledge the sources that you have used in preparing your assessment. Please refer to the CSU referencing guide http://student.csu.edu.au/study/referencing-at-csu. In addition a very useful tool for you to use that demonstrates how to correctly use in text referencing and the correct way to cite the reference in your reference list can be found at https://apps.csu.edu.au/reftool/apa-6

Assessment item 2 - Review of Current Accounting Issues Value: 25% Due Date: 16-Sep-2020 Return Date: 12-Oct-2020 Length: 3,000 words (guide) Submission method options: Alternative submission method

TASK In your accounting career you will be required to analyse current accounting issues and communicate your theoretical understanding to your professional colleagues and your clients. For this assignment assume that you are the senior accountant working for a major firm.

Question 1 - 1,500 words

The CEO has forwarded to you an interesting article and requires you to provide her with a deeper theoretical understanding of the issues discussed so that she can fully engage in the

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lively discourse at an upcoming conference.

You are required to find a newspaper article or web page report of an item of accounting news, i.e. it refers to a current event, consideration, comment or decision that has been published after the 1st of June 2020. Your article could also come from one of the professional journals (such as 'In the Black' or 'Acuity'). The article should not come from an academic journal. Academic journals generally do not contain news articles or articles of less than one page and are usually only published 2 or 4 times a year. Your article should also relate to a different issue to what you will be investigating in Question 2 (in other words, don't use an article about the exposure draft you will be using in question 2). If you are having a problem ensuring that your article is from an appropriate source contact your subject coordinator.

You then need to explain the article that you have found in your own words and clearly relate the concepts, ideas and facts within the article to one or more of the theories or topics that you have studied this session. Support your analysis of the assumptions and implications of the topic or theory as appropriate with reference to sources in APA 6 style. For example, this article (https://search-proquest-com.ezproxy.csu.edu.au/docview/ 2064324998?accountid=10344) from The Australian in July 2018 could be linked to the topics of accounting regulation and measurement (and perhaps others). You must provide a full copy of the article or web page, with details of the source, date and page number with your answer.

Question 2 - 1,500 words

The Senior Partner of the firm you work for has appointed you to a new role. It is now your responsibility to review upcoming accounting standards and provide a report to the partners on the proposed standard and the opinions of other industry players on the changes.

Firstly, you are required to find a current exposure draft or proposal for a new accounting standard (no older than 1 year) which has been opened for public comments. (These can be found on the websites of most standard-setting organisations, such as the IASB, AASB and FASB. Hint: These websites can be quite difficult to navigate, so as a first step try typing "IASB exposure draft and comment letters" / "FASB exposure draft and comment letters" into Google or other search engine of your choice). Read a sample of the comments from a range of respondents. Select four respondents, ideally from different types of organisations for example, from accounting bodies, industry, companies or corporate bodies. If you are having a problem finding suitable comments letters then contact your subject coordinator.

In your own words, supporting your evaluation with appropriate citations, appropriately referenced in APA 6 style, you are required to include the following information in the report.

• An outline of the major issues covered in the exposure draft (what is the exposure draft introducing or changing?).

• An outline of the views presented in the comments letters which highlights the areas of agreement and disagreement with the exposure draft.

• An assessment (with relevant examples) as to whether the comments letters utilise any of the arguments 'for' or 'against' regulation.

• An interpretation of the actions of the authors of the comments letters based on each of the theories of regulation (public interest, private interest and capture) including an explanation of which theory(ies) you think best explains the comments.

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Please note: you need to attach a full copy of the comment letters you selected for your report (there is no need to attach the exposure draft)

RATIONALE This assessment task will assess the following learning outcome/s:

• be able to critically evaluate selected current financial reporting and management accounting issues.

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MARKING CRITERIA AND STANDARDS

Question 1 High Distinction Distinction Credit Pass

Ability to find and describe an accounting issue. Inclusion of item of accounting news. (SLO4)

Copy of item included (1 mark) A link to article is provided (0.5 marks)

1

Description of major issues in article. (SLO4)

Description with in depth discussion and identification of all the key issues.

Clear identification and discussion of all key issues.

Clear coverage of most of the key issues in the article.

Summary provided, with one or two issues identified, but there may be other issues that could have been addressed that have been overlooked.

2

Linkage of major issues in article to one or more topics presented in the subject. (SLO4)

Response identifies a range of relevant topics and theories and is able to deconstruct and evaluate the issues through the use of theories and arrive at a logical position, for example by synthesizing the insights of different theories.

Response identifies a range of relevant topics and theories and is able to evaluate the issue with a discussion of theory containing relevant examples.

Response uses theory to provide a clear explanation and analysis of most of the relevant issues in the article.

Response provides a linkage to the most obvious topic as well as a brief description of the linkage to some of the related accounting theories.

3

Critical Capacity and use of source material: Has the student analysed the underlying assumptions and implications of the accounting theories or

Response critically evaluates the underlying assumptions and implications of the applied theories or topics. Exemplary use of

Response critically evaluates most of the assumptions in the applied theories or topics. Some may be evaluated with greater

Response provides some critical evaluation of the theories or topics as a whole. Demonstrates use of multiple appropriate sources.

Response provides limited critical evaluation of the theories or topics as a whole and is based primarily on summaries of the theories or topics. Limited but

3

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topics they have identified? Are the arguments supported? (SLO4)

relevant sources from within prescribed materials and attempts to include sources beyond prescribed material.

depth than others. Correctly refers to an extensive variety of sources to support arguments, including prescribed texts and a broad range of additional readings.

appropriate source consultation and background reading.

Question 2 High Distinction Distinction Credit Pass Ability to find comment letters, Inclusion of copies of comment letters. (SLO4)

Copy of comment letters included (1 mark) Links to comment letters is provided (0.5 marks)

1

Outline of major issues covered in the exposure draft. (SLO4)

Thorough identification and elaboration of all the key issues.

In depth identification and elaboration of key issues in the exposure draft.

Clear identification and some elaboration on most of the key issues

One or two issues identified, but with various other issues overlooked with only basic elaboration.

1

Description of issues where there is agreement/ disagreement between the parties who have written comment letters. (SLO4)

All of the key areas of conjecture are described in depth and this is supported by evidence from comment letters.

All of the key areas of conjecture are described in depth

Most of the areas of conjecture are described.

The most obvious area of conjecture is briefly described.

1.5

Assessment as to whether the authors of the comments letters are utilising the arguments 'for' or

Response identifies a range of appropriate examples of comments letters that are thoroughly justified as

Response identifies several examples of comments letters which are appropriately justified as being for or

Response identifies some appropriate examples of comments letters which are adequately justified as being for or against the

Response identifies one or two examples of comments letters with limited justification as to whether they are for or against the

1.5

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'against' regulation in their views. (SLO4)

being for or against the existence of accounting regulation.

against the existence of accounting regulation.

existence of accounting regulation.

existence of regulation.

Interpretation of motivations for comments letters using theories of regulation (public interest, private interest and capture) and a justification as to which theory best explains the comments. (SLO4).

Response clearly applies all of the theories to the various issues in the comment letters and provides a well developed justification that critically evaluates the relevance of the theories to the issue.

Response applies all of the theories to the various issues in the comments letters, and provides a clear justification for the chosen theories.

Response applies most of the theories to various issues in the comment letters and provides a clear justification for the chosen theory/theories.

Response briefly applies some of the theories to one issue in the comment letters and provides a basic justification for the most obvious theory.

2

Critical Capacity: Has the student deeply analysed the underlying assumptions of the accounting theories and perspectives utilised in their response? (SLO4)

Response critically evaluates all the underlying assumptions of the theories and perspectives of regulation. Exemplary use of relevant sources from within prescribed materials and attempts to include sources beyond prescribed material.

Response critically evaluates most of the underlying assumptions of the theories and perspectives of regulation. Correctly refers to an extensive variety of sources to support arguments, including prescribed texts and additional readings.

Response provides some critical evaluation of the theories and perspectives of regulation as a whole. Demonstrates use of multiple appropriate sources.

Response provides some summaries of the theories and perspectives of regulation and the underlying assumptions. Limited but appropriate source consultation and background reading.

3

Questions 1 and 2

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Academic Writing: Is the answer well written, easy to follow and understand?

Accurate use of syntax, spelling and punctuation. A sophisticated vocabulary is appropriately used. Answer is logically structured with arguments coherently developed and supported.

Accurate use of syntax, spelling and punctuation; succinct and effective use of vocabulary. Clear expression and structure.

Accurate use of syntax, vocabulary, spelling and punctuation. Writing is easy to follow and understand.

Mostly accurate syntax, spelling and punctuation, language is simplistic but appropriate.

4

Adherence to APA 6th or 7th referencing guidelines

Reference list included with correct adherence to referencing guidelines. Correct in- text referencing is provided.

Reference list and in-text referencing performed in accordance with APA guidelines.

Reference list and in-text referencing performed largely in accordance with the APA guidelines.

Reference list provided, formatted in APA style with minor errors. Some in-text referencing provided with minor errors

2

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PRESENTATION The following points are a general guide for presenting assessment items.

• Assessment items should be typed. • Use 1.5 spacing. • Use a wide left margin. Markers need space to be able to include their comments. • Use a standard 12pt font such as Times New Roman, Calibri or Arial. • Left- justify body text. • Include a separate title page with your name, student number, subject code,

assessment number and assessment question. Include class time and tutor’s name if applicable.

• Number your pages (except the cover page). • Use a header or footer with your name and student number on each page. • Always keep a copy of your assessments. Both a hard copy and an electronic copy. • Most importantly, always use your spelling and grammar checker, but remember that

this does not pick up all errors. You must still manually and carefully edit your work.

REQUIREMENTS This assignment must be submitted through Turnitin.

It is recommended that your name, student ID and page number are included in the header or footer of every page of the assignment. Further details about submission in Turnitin are provided in On-line submission.

For this assessment you are required to use APA 6 referencing to acknowledge the sources that you have used in preparing your assessment. Please refer to the CSU referencing guide http://student.csu.edu.au/study/referencing-at-csu. In addition a very useful tool for you to use that demonstrates how to correctly use in text referencing and the correct way to cite the reference in your reference list can be found at https://apps.csu.edu.au/reftool/apa-6

Assessment item 3 - Final Exam Value: 60% Due Date: To be advised Duration (including Reading, Writing and Technology Allowance): 3 hours + 10 mins reading + 30 mins technology Exam Type: Online exam Submission method options: Interact2 Invigilated: No

REQUIREMENTS Your online exam will be delivered through an Interact2 test. You may have previously completed an online quiz using this system. You will access your Interact2 test using your online web browser, such as Chrome. Please ensure that you have turned off any pop-up blocking software, as this may block your online exam from opening in Interact2. Once you login to your Interact2 subject site, you will see an option on the left-hand side of your screen

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that will take you to your online exam page. Before your exam is scheduled to start, a link will appear on this page. You may have to refresh this page. Interact2 will automatically submit your exam for you when the time is up or you can submit your exam yourself if you finish early. Please ensure you write your own responses within the text field provided. You will not be able to cut and paste text into the exam respond field.

You are required to sit and pass the final exam in this subject to be eligible for a passing grade.

RATIONALE This assessment task will assess the following learning outcome/s:

• be able to critically evaluate attempts to develop and apply a conceptual framework. • be able to critically appraise the objectives of accounting and relate them to the

various concepts of accounting discussed in earlier subjects. • be able to analyse the possible usefulness of alternative measurement systems to

historical cost. • be able to critically evaluate selected current financial reporting and management

accounting issues.

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MARKING CRITERIA AND STANDARDS

Criteria High Distinction

85 -100 Distinction

75 - 84 Credit 65-74

Pass 50-64

Students are required to describe, apply, integrate, deconstruct and critically analyse a range of issues, concepts and theories introduced in the subject.

Structure and writing style: Is the answer concise and lucid or confused, making it difficult for the reader to get the point? Is the answer well-structured and the argument/s logically developed?

The essay type answers demonstrate an excellent depth and breadth of engagement with the theories and concepts covered in the subject. The essay and short scripts incorporates the exploration and linkage between elements and the application of the individuals insights to the topics studied.

The essays and short scripts considered how the theories align with the essay topics and demonstrate synthesis of theory and accounting practice. The essay clearly meets and can be justified to have met criteria judgments. All content that is drawn up is relevant.

All paragraphs are well

The essay type answers demonstrate clear and developed engagement with the theories and concepts covered in the subject. The essay and short scripts incorporate theories and practical insights, with only some instances requiring further exploration or linkage between elements.

Paragraphs contain relevant information and are mostly constructed well. There are very few grammatical spelling or punctuation errors.

The essay type answers demonstrate adequate engagement with the theories and the concepts covered in the subject. The essays and short scripts incorporate theory and personal insights but multiple aspects needed further exploration and further linkage between elements.

Paragraphs include relevant information but have not been constructed well. Few grammatical, spelling and punctuation errors are evident.

This essay type demonstrates some basic knowledge and understanding of the theories and the concepts covered in the subject. Content relies on fact rather than personal insight and does not demonstrate the student’s personal understanding.

There are relatively few aspects identified or discussed and there are limited links between elements. Multiple grammatical, spelling and punctuation errors are evident.

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Criteria High Distinction

85 -100 Distinction

75 - 84 Credit 65-74

Pass 50-64

constructed, coherent and well thought out. There are no grammatical or punctuation errors

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MATERIAL PROVIDED BY THE UNIVERSITY Online Exam.

MATERIAL PROVIDED BY THE STUDENT Not Applicable.

SAMPLE EXAM PAPER You are encouraged to complete this subject's sample exam (https://goo.gl/y6jPTz) in preparation for the end-of-session exam.

Assessment Information

Exam Penalties

The penalty for late submission of an exam will only apply to exam options (such as EASTS) that do not include an auto-submit function. It will be a deduction of the maximum marks allocated for the exam equal, in percentage terms, to the extent of the late submission. The extent of the late submission will be determined with reference to the duration of the exam, including all allowances.

Example 1.

An exam with 120 minutes (2 hours) of writing time, 10 minutes of reading time and a 30 minute technology allowance is an exam of 160 minutes duration. If a student submits after 200 minutes, the 40 minutes of excess time represents 25% of the total duration and they would therefore be deducted 25% of the maximum marks available for the subject.

Example 2.

An exam with 2 days (48 hours) of writing time. If a student submits after 60 hours, the 12 hours of excess time represents 25% of the total duration and they would therefore be deducted 25% of the maximum marks available for the subject.

An example of the calculation would be:

Maximum marks allocated = 50

Penalty for being 25% in excess of the total duration = 12.5 marks (so, a score of 40/50 becomes 27.5/50 and a score of 25/50 becomes 12.5/50).

Note that the penalties for late submission of an online exam are different to the standard penalties for late submission of an assessment task covered in the Assessment Information section below.

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Academic integrity Play your part in maintaining yours and everyone’s academic integrity at our university.

Complete your compulsory Academic Integrity at Charles Sturt University (https://www.csu.edu.au/current-students/learning-resources/build-your-skills/academic- integrity) course. This course will help you understand our Academic Integrity Policy, our expectations of you and the support services available to meet your academic obligations. You’ll learn how to avoid plagiarism, cheating and contract cheating and collusion.

Charles Sturt University treats plagiarism seriously. We may use Turnitin to check your submitted work for plagiarism.

You can use also Turnitin to check for plagiarism (http://student.csu.edu.au/library/integrity/ referencing-at-csu/checking) in your assessments before submission.

Referencing Referencing is an important component of academic work. All assessment tasks should be appropriately referenced. The specific details of the referencing requirements are included in each assessment task description. Get referencing style guides and help (http://student.csu.edu.au/library/integrity/referencing-at-csu) to use for your assessments.

How to submit your assessment items Outlined below is brief information on all potential exam options. Only the option/s, as indicated above under Assessment Items, will be applicable for this subject.

ONLINE EXAMS

Cadmus Your online exam will be delivered via the online assessment tool, Cadmus. You do not need to download any software to use Cadmus, however it is recommended that you download the latest version of Chrome web browser. You must use a laptop or desktop computer to sit this exam. You will access your online exam on the day of your exam, via the link in your Interact2 subject site. Once you accept your collection notice, you will be taken to Cadmus to sit your online exam. Your exam instructions will be on the left-hand side of your computer screen and your exam workspace will be on the right-hand side. Your work will save automatically as you go if you are connected to the internet. If your internet drops out, you can continue working offline and your document will be saved locally to your computer. You will need to reconnect to the internet to submit your exam paper. Once you’ve answer all of the exam questions, click submit. Cadmus will not automatically submit your exam at the end exam time. You are responsible for submitting your own exam. If you run out of time you can still make a late submission, however you will be penalised for this. Watch this video (https://cadmus.io/getting-started/students/completing-an-exam-alternative) to prepare for your online exam with Cadmus.

Interact2 Your online exam will be delivered through an Interact2 test. You may have previously completed an online quiz using this system. You will access your Interact2 test using your online web browser, such as Chrome. Please ensure that you have turned off any pop-up blocking software, as this may block

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your online exam from opening in Interact2. Once you login to your Interact2 subject site, you will see an option on the left-hand side of your screen that will take you to your online exam page. Before your exam is scheduled to start, a link will appear on this page. You may have to refresh this page. Interact2 will automatically submit your exam for you when the time is up or you can submit your exam yourself if you finish early. Please ensure you write your own responses within the text field provided. You will not be able to cut and paste text into the exam respond field.

Mobius Your online exam will be delivered via the online assessment tool, Mobius. You do not need to download any software to use Mobius, however it is recommended that you download the latest version of Chrome web browser. The details of your exam, including how to access your exam and how to submit your answers, will be located in your Interact2 subject site. You must complete your online exam within the exam duration or you will receive a late submission penalty.

ONLINE TAKE-HOME EXAM

EASTS You will submit your online take-home exam through EASTS. This is your online assessment submission tool accessible from your Interact2 subject site. You will be provided a PDF or Microsoft Word document which contains your exam questions. You will then need to type and save your answers in another document and then upload this file the same way you submit an assignment through EASTS. Check your exam duration so that you know what time you have to submit your exam. If you submit your exam after this time, you will incur a late submission penalty.

Turnitin You will submit your online take-home exam through Turnitin. You may have previously used this tool to check your assignments for plagiarism or referencing errors. If you haven’t used this tool before, follow these instructions (https://student.csu.edu.au/learning-resources/resources/turnitin- creating-account.pdf) to create an account. You will be provided a PDF or Microsoft Word document which contains your exam questions. You will then need to type and save your answers in another document and then upload this file to Turnitin. Upload your file by selecting your school class name, then submit as a single file upload. Check your exam duration so that you know what time you have to submit your exam. If you submit your exam after this time, you will incur a late submission penalty.

ONLINE PRACTICAL EXAM

Oral/Verbal Your oral/verbal online practical exam will be held through Zoom. Your Interact2 subject site will provide the details for booking your session or the session time you have been allocated to sit your exam. Information about the duration and any approved materials or special equipment will also be advised via your Interact2 subject site. You’ll need a webcam and microphone to connect to your exam. We recommend being at your computer 30 minutes before your exam is scheduled to begin.

ONLINE SUBMISSION PROCESS You will be submitting assessments 1 and 2 via Turnitin (Electronic Assignment Submission Tracking System). In order to access Turnitin, click on the Turnitin link in the menu bar on the left hand side in the Interact 2 site. This will take you to the Turnitin site where you are provided with step-by-step instructions to guide you through the online submission process.

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Turnitin has a help function that will allow you to print out instructions to assist you in this process if required.

A message will be sent to the email address, as recorded on the system under 'MyEmail', confirming the receipt of your assessment task via Turnitin.

Assignments must be submitted by Turnitin and are due by midnight (AEST) of the date specified.

All textual elements within an assessment must be submitted in a format that is readable by Turnitin. Specific exceptions, where an assessment requires the insertion of image based evidence of workings will be outlined in the context of the assessment. Students that deliberately attempt to insert content of assessments in a format that is not readable by Turnitin may be subject to Academic misconduct investigations.

Additional Submission Information: It is recommended that your name, student ID and page number are included in the header or footer of every page of any assignment. You are also required to rename your assignment file before you submit via Turnitin as per below protocol: SUBJECT CODE, SI, SURNAME, STUDENT ID, ASSESSMENT NUMBER, SESSION. Example - ACC518 SI PATEL 11554466 A3 202060.doc

POSTAL SUBMISSION PROCESS Under normal circumstances postal submissions will not be accepted for any of the assessments required.

HAND DELIVERED SUBMISSION PROCESS Under normal circumstances hand delivered submissions will not be accepted for any of the assessments required.

ALTERNATIVE SUBMISSION PROCESS See Online Submission Process above.

Extensions It is best to complete assessment items by the due date. However, when something unavoidable comes up an extension may be possible. The following principles are used when processing extensions

1. For in-session assessment items, an extension request for up to three (3) calendar days can be made by emailing your subject coordinator directly before the due date. In your email please state the reason why you need more time as well as what precisely you are requesting. Supporting documentation is not required. If an extension is requested in the above format with a valid reason and your request does not disadvantage other students, the extension will be approved. Extensions cannot be granted for on-line tests, as these have to be done within a specific time frame, after which the answers are released to the class automatically.

2. For in-session assessment items, extension requests of more than three (3) calendar

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days must be made via the special consideration form: https://apps.csu.edu.au/ specialcons/. (https://apps.csu.edu.au/specialcons/)The request must be made before the due date and must include supporting documentation. Acceptable reasons are given in the Special Consideration Policy<https://policy.csu.edu.au/ view.current.php?id=00298>. Each request will be considered on a case by case basis. The request may not be granted. The maximum extension possible will be seven (7) calendar days.

3. If you receive an extension, then you should expect the assessment item and its feedback to be returned later. If you submit later than the extended due date you will receive late penalties as per guidelines below.

4. Unless your extension permits otherwise, submissions received 10 days after the original due date will receive zero.

5. For end of session exams, you can request a supplementary exam via https://apps.csu.edu.au/specialcons/. (https://apps.csu.edu.au/specialcons/)This request must be made within 3 working days of the date of exam and must include supporting documentation. Acceptable reasons are given in the Special Consideration Policy <https://policy.csu.edu.au/view.current.php?id=00298>. For medical issues, a CSU medical certificate is required. If the supplementary exam (SX) is awarded then your exam is moved to the next examination period. In order to preserve exam integrity and manage the logistics of exams, the timing of a supplementary exam is heavily restricted.

How to apply for special consideration Academic regulations provide for special consideration to be given if you suffer misadventure or extenuating circumstances during the session (including the examination period) which prevents you from meeting acceptable standards or deadlines. Find the form on the Student Portal Special Consideration, Misadventure, Advice and Appeals (http://student.csu.edu.au/ study/academic-advice) page.

Penalties for late submission The penalty for late submission of an assessment task (without obtaining the Subject Coordinator's approval for an extension) will be:

10% deduction per day, including weekends, of the maximum marks allocated for the assessment task, i.e. 1 day late 10% deduction, or 2 days late 20% deduction.

An example of the calculation would be:

Maximum marks allocated = 20 Penalty for one day late = 2 marks (so, a score of 18/20 becomes 16/20 and a score of 12/20 becomes 10/20).

If an assignment is due on a Friday but is not submitted until the following Tuesday, then the penalty will be four days (40% deduction or 8 marks in the example above).

Submissions more than 10 days late will be acknowledged as received but will not be marked.

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Resubmission Under normal circumstances resubmission of assessment items will not be accepted for any of the assessments required in this subject.

Feedback processes A completed marking criteria table with accompanying comments will be provided with each returned assignment clearly showing how your marks were determined.

Assessment return You should normally expect your marked assignment to be returned to you within 15 working days of the due date, if your assignment was submitted on time. If you submitted your assignment on time but not received it back by the return date, you should make enquiries in the first instance to the subject lecturer.

Student Feedback & Learning Analytics

Evaluation of subjects Charles Sturt University values constructive feedback and relies on high response rates to Subject Experience Surveys (SES) to enhance teaching. Responses are fed back anonymously to Subject Coordinators and Heads of Schools to form the basis for subject enhancement and recognition of excellence in teaching. Schools report on their evaluation data; highlighting good practice and documenting how problems have been addressed. You can view a summary of survey results via the Student Portal SES Results (https://student.csu.edu.au/study/subject- experience-survey-results) page.

We strongly encourage you to complete your online Subject Experience Surveys. You will be provided with links to your surveys via email when they open three [3] weeks before the end of session.

Changes and actions based on student feedback In response to feedback provided by students in recent sessions, further online resources have been developed and marking criteria have been made clearer.

Learning analytics Learning Analytics refers to the collection and analysis of student data for the purpose of improving learning and teaching. It enables the University to personalise the support we provide our students. All Learning Analytics activities will take place in accordance with the Charles Sturt University Learning Analytics Code of Practice. For more information, please visit the University's Learning Analytics (http://www.csu.edu.au/division/student-learning/home/ analytics-and-evaluations/learning-analytics) website. Data about your activity in the Interact2 site and other learning technologies for this subject

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will be recorded and can be reviewed by teaching staff to inform their communication, support and teaching practices.

Services & Support

Your Student Portal (http://student.csu.edu.au/) tells you can how you can seek services and support. These include study, admin, residential, library, careers, financial, and personal support.

Develop your study skills Develop your study skills (https://student.csu.edu.au/study/skills) with our free study services. We have services online, on campus and near you. These services can help you develop your English language, literacy, and numeracy.

Library Services CSU Library (https://student.csu.edu.au/library) provides access to the eBooks, journal articles, books, and multimedia resources needed for your studies and assessments. Get the most out of these resources by contacting Library staff either online or in person, or make use of the many Library Resource Guides, videos and online workshops available.

Policies & Regulations

This subject outline should be read in conjunction with all academic policies and regulations. Please refer to the collated list of policies and regulations relevant to studying your subject(s) (http://student.csu.edu.au/administration/policies-regulations-subjects) which includes links to Charles Sturt University's Policy Library (http://www.csu.edu.au/about/policy) - the sole authoritative source of official academic and administrative policies, procedures, guidelines, rules and regulations of the University.

Subject Outline as a reference document This Subject Outline is an accurate and historical record of the curriculum and scope of your subject. Charles Sturt University's Subject Outlines Policy (https://policy.csu.edu.au/ view.current.php?id=00267) requires that you retain a copy of the Subject Outline for future use such as for accreditation purposes.

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