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Unit outline_

BUSS4112: Accounting Honours A

Semester 1, 2020 [Block mode] - Camperdown/Darlington, Sydney

This unit aims to add breadth and depth to students' appreciation of both (a) the range of topics encompassed within contemporary accounting research and (b) the range of research methods and methodologies used by Accounting researchers. It does so by training students to critically evaluate advanced research on topic areas such as financial accounting, management accounting, auditing, information systems and data management, intellectual capital, accountability, the interaction of accounting with capital markets (including earnings management and use of accounting numbers in financial analysis), public sector accounting and management, and critical accounting research.

Unit details and rules

Academic unit Accounting
Credit points 6
Prerequisites
? 
Students must meet the entry requirements to the Honours program, including completion of a pass undergraduate degree and a major in the specialisation area
Corequisites
? 
BUSS4001 and BUSS4113
Prohibitions
? 
None
Assumed knowledge
? 

None

Available to study abroad and exchange students

No

Teaching staff

Coordinator Geoff Frost, geoffrey.frost@sydney.edu.au
Type Description Weight Due Length
Assignment Individual essay
Essay
30% Week 05
Due date: 27 Mar 2020 at 23:59

Closing date: 03 Apr 2020
2500 words
Outcomes assessed: LO1 LO2 LO3
Assignment Final assignment
Essay
70% Week 09 48 hours
Outcomes assessed: LO1 LO2 LO3

Assessment summary

  • Individual essay: You are required to find two recent papers on a topic of your choice. You should summarise the key arguments of the papers and write a critical review of each paper, pointing out strengths and weaknesses and provide recommendations on how the paper can be improved.
  • Final assignment: This will take the form of a take-home exam. The exam will be given out at the appropriate time so that students can complete the examination on time.

Detailed information for each assessment can be found on Canvas.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2014 (Schedule 1).

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Result name

Mark range

Description

High distinction

85 - 100

Awarded when you demonstrate the learning outcomes for the unit at an exceptional standard, as defined by grade descriptors or exemplars outlined by your faculty or school. 

Distinction

75 - 84

Awarded when you demonstrate the learning outcomes for the unit at a very high standard, as defined by grade descriptors or exemplars outlined by your faculty or school.

Credit

65 - 74

Awarded when you demonstrate the learning outcomes for the unit at a good standard, as defined by grade descriptors or exemplars outlined by your faculty or school.

Pass

50 - 64

Awarded when you demonstrate the learning outcomes for the unit at an acceptable standard, as defined by grade descriptors or exemplars outlined by your faculty or school. 

Fail

0 - 49

When you don’t meet the learning outcomes of the unit to a satisfactory standard.

For more information see guide to grades.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

  • Deduction of 5% of the maximum mark for each calendar day after the due date.
  • After ten calendar days late, a mark of zero will be awarded.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

Use of generative artificial intelligence (AI) and automated writing tools

You may only use generative AI and automated writing tools in assessment tasks if you are permitted to by your unit coordinator. If you do use these tools, you must acknowledge this in your work, either in a footnote or an acknowledgement section. The assessment instructions or unit outline will give guidance of the types of tools that are permitted and how the tools should be used.

Your final submitted work must be your own, original work. You must acknowledge any use of generative AI tools that have been used in the assessment, and any material that forms part of your submission must be appropriately referenced. For guidance on how to acknowledge the use of AI, please refer to the AI in Education Canvas site.

The unapproved use of these tools or unacknowledged use will be considered a breach of the Academic Integrity Policy and penalties may apply.

Studiosity is permitted unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission as detailed on the Learning Hub’s Canvas page.

Outside assessment tasks, generative AI tools may be used to support your learning. The AI in Education Canvas site contains a number of productive ways that students are using AI to improve their learning.

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

WK Topic Learning activity Learning outcomes
Week 01 Financial accounting (Monday): Overview of financial accounting research and the economics of disclosure and regulation (Neal Arthur) Workshop (3 hr)  
Management accounting (Thursday): Accountability and performance management 1 (John Roberts) Workshop (3 hr)  
Week 02 Financial accounting (Monday): Value relevance of accounting disclosures/the fair value debate (Tina Huynh) Workshop (3 hr)  
Management accounting (Thursday): Accountability and performance management 2 (John Roberts) Workshop (3 hr)  
Week 03 Financial accounting (Monday): The role of cash flows and accruals earnings quality/earnings management (Ava Wu) Workshop (3 hr)  
Management accounting (Thursday): Budgeting (Max Baker) Workshop (3 hr)  
Week 04 Financial accounting (Monday): Spotting bad data and bad results: lessons from international accounting (Chris Nobes) Workshop (3 hr)  
Management accounting (Thursday): Balanced scorecard (Max Baker) Workshop (3 hr)  
Week 05 Financial accounting (Monday): Accounting for intangibles (Baljit K Sidhu) Workshop (3 hr)  
Management accounting (Thursday): Management controls in inter-organisational relationships (Maria Cadiz Dyball) Workshop (3 hr)  
Week 06 Financial accounting and short wrap-up (Monday): Credit risks and corporate defaults (Stewart Jones) Workshop (3 hr)  
Management accounting (Thursday): Management controls in everyday-life (Maria Cadiz Dyball) Workshop (3 hr)  

Attendance and class requirements

No workshop recordings: Honours classes will not be recorded. Students should ensure that they attend and participate in all classes.

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

At the completion of this unit, you should be able to:

  • LO1. understand the diverse research approaches in key accounting topic areas in financial accounting and management accounting
  • LO2. understand how different philosophical assumptions lead to different research questions and research design
  • LO3. develop a good understanding of contemporary research questions and focus.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1 Depth of disciplinary expertise

Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.

GQ2 Critical thinking and problem solving

Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.

GQ3 Oral and written communication

Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.

GQ4 Information and digital literacy

Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.

GQ5 Inventiveness

Generating novel ideas and solutions.

GQ6 Cultural competence

Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.

GQ7 Interdisciplinary effectiveness

Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.

GQ8 Integrated professional, ethical, and personal identity

An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.

GQ9 Influence

Engaging others in a process, idea or vision.

Outcome map

Learning outcomes Graduate qualities
GQ1 GQ2 GQ3 GQ4 GQ5 GQ6 GQ7 GQ8 GQ9

This section outlines changes made to this unit following staff and student reviews.

No changes have been made since this unit was last offered.

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.