Order 927929: Research Report on Samsung

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ACC706 ACCOUNTING THEORY AND ISSUES T118 19/03/2018 10:07 PAGE 8 OF 16 *AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD © ABN: 72 132 629 979 CRICOS 03171A

 Australian Accounting Review

 Australian Journal of Accounting Education

 Contemporary Accounting Research

 In The Black

 Journal of Accounting and Economics

 Journal of Accounting and Public Policy

 Journal of Applied Research in Accounting and Finance

 Journal of Financial and Quantitative Analysis

 Review of Accounting Studies Useful Websites: The following websites are useful sources covering a range of information useful for this subject.. However, most are not considered to be sources of Academic Peer Reviewed theory and research. If your assessments require academic peer reviewed journal articles as sources, you need to access such sources using the Library database, Ebscohost, or Google Scholar. Please ask in the Library if you are unsure how to access Ebscohost. Instructions can also be found in Moodle. o AASB Exposure Draft http://www.aasb.gov.au/admin/file/content105/c9/ACCED264_06-15.pdf o Chartered Accountants Australia and New Zealand www.charteredaccountants.com.au/ o Chartered Accountants Australia and New Zealand News and Analysis

https://www.charteredaccountantsanz.com/news-and-analysis o CPA Australia www.cpaaustralia.com.au o IFRS Conceptual Framework http://www.ifrs.org/current-projects/iasb-projects/conceptual-

framework/Pages/Conceptual-Framework-Summary.aspx o Institute of Public Accountants www.publicaccountants.org.au/ o Proactive Accountants Network http://proactiveaccountants.net/

3. Assessment Details 3.1 Details of Each Assessment Item The assessments for this subject are described below. The description includes the type of assessment, its purpose, weighting, due date and submission requirements, the topic of the assessment, details of the task and detailed marking criteria, including a marking rubric for essays, reports and presentations. Supplementary assessment information and assistance can be found in Moodle. KOI expects students to submit their own original work in both assignments and exams, or the original work of their group in the case of group assignments. Assessment 1 Assessment Type: Written Report – individual assessment Purpose: This assessment is designed to reinforce the subject content and develop students’ skills and application of knowledge of the subject content to business situations. This assessment relates to learning outcomes a, b and c. Value: 20% Due Date: Students are to upload their submission to the Turnitin link on the

KOI Moodle subject home page by 5:00pm Friday of Week 7. Topic: This assignment covers the in-depth theoretical concepts with some practical accounting task application based on the topics from the subject. Task Details: This assignment requires a consideration of accounting theory concepts with critical analysis with application to General Purpose Financial Reporting by corporations. Students are required to prepare a comprehensive report directed to an Australian ASX Top 100 listed corporation detailing a critical analysis of the effectiveness of the corporation to meet the obligations of the conceptual framework of accounting.

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Weekly Progress Report: Your lecturer / tutor will assign each student specific weekly targets. All students must demonstrate to their lecturer / tutor each week (weeks 2 to 6) that their tasks are on schedule. The purpose is to ensure students do not leave the task till the last minute. The Summary Report: should include data extracted from the General Purpose Financial Report relevant to the material analysed. Marking Guide: Analysis 30% Theory support 30% Recommendations/conclusions 30% Presentation 10% Total mark will be scaled to a mark out of 15

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2.9 Prescribed and Recommended Readings

Provided below, in formal reference format, is a list of the prescribed and recommended readings.

Prescribed Text: Rankin, M., Ferlauto, K., McGowan, S, Stanton, P., 2017. Contemporary Issues in Accounting. 2

nd ed., Milton, Qld.: John Wiley & Sons.

Recommended Readings: Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons, 27(4), pp. 847-853. Bertomeu, J., and Cheynel, E., 2013. Toward a positive theory of disclosure regulation: In search of institutional foundations. The Accounting Review, 88(3), pp. 789-824. Clarke, F., and Dean, G., 2014. Corporate Collapse: Regulatory, Accounting and Ethical Failure. Accounting and Regulation, pp. 9-29. Deegan, C., 2016. Financial Accounting. 8

th ed. Australia: McGraw-Hill.

Gray Reading for Displeasure – Why Bother with Social Reporting at All? Social and Accountability Journal Vol 36 153-161. Loftus, J, Luke, B, Leo, KJ, Boys, N, Daniliuc, S, Hong, A, & Byrnes, K 2018, Financial Reporting, 2

nd

ed., Wiley, Melbourne. ProQuest Ebook Central. Luke, B. ,2016. Measuring and Reporting on Social Performance: From Numbers and Narratives to a Useful Reporting Framework for Social Enterprises. Social and Accountability Journal Vol 36 103- 123. Mattessich, R., 2013. The Rise and Significance of Modern Analytical Methods in Accounting. Part I-A Review Essay of Accounting Theory-An Information Content Perspective, of John A. Christensen and Joel Demski. Energeia, 2(1). Satish Joshi and Yue Li (2016) What Is Corporate Sustainability and How Do Firms Practice It? A Management Accounting Research Perspective. Journal of Management Accounting Research: Summer 2016, Vol. 28, No. 2, pp. 1-11. Solomon, J., 2014. Corporate Governance and Accountability. 4

th ed. Australia: John Wiley and Sons.

Thomson, I., 2014. Responsible social accounting communities, symbolic activism and the reframing of social accounting. A commentary on new accounts: Towards a reframing of social accounting. Accounting Forum. Van Akkeren, J., Buckby, S., and MacKenzie. K., 2013. A metamorphosis of the traditional accountant: An insight into forensic accounting services in Australia. Pacific Accounting Review, 25(2), pp. 188- 216. Van Dijk, A., Mount, R., Gibbons, P., Vardon, M., and Canadell, P., 2014. Environmental reporting and accounting in Australia: Progress, prospects and research priorities. Science of The Total Environment, 473, pp. 338-349. Williams, P. F., and Ravenscroft, S. P., 2014. Rethinking decision usefulness. Contemporary Accounting Research, 32(2), pp. 763-788. Periodicals Available:

 Accounting and Finance

 Accounting, Auditing & Accountability Journal

 Accounting Research Journal

 Australasian Accounting, Business and Finance Journal