Unit Outline

Accounting Perspectives and Research exposes you to research within the field of Accounting and to the underlying theories and other influences that have played an important role in shaping accounting practice. Further, the unit considers emerging issues currently being addressed by researchers. In this way, the unit will give you an understanding of the historical and contemporary issues that have influenced the development of accounting practice, accounting regulation and accounting thought. Over time, accounting theory has focused on three main approaches or viewpoints. These are the descriptive (positive), normative and critical viewpoints. Using these theoretical points of view, this unit will help you examine current issues such as social and environmental accountability, the ethical and global dimensions of accounting, Conceptual Framework projects and the political context within which accounting policy decisions are made.

In this unit you will also be exposed to the research process, and learn skills relevant to engaging a research project. We present a theoretical framework for examining accounting issues and practices and expect you to develop high-level critical and analytical skills. This will help you present arguments and opinions on a broad range of accounting issues, with some authority. Knowing about historical and contemporary issues will also give you a foundation for understanding the rationale (main reasons) for current accounting policies and practices, and the directions in which accounting policies are likely to develop. Finally the intent is to introduce you to the world of accounting research to better prepare you for the changes that the profession will inevitably need to be a part of.

Intended Learning Outcomes

As per the Assessment and Results Policy 1.3, your results will reflect your achievement against specified learning outcomes.

On completion of this unit, you will be able to:


1.	Evaluate the application of different research methods in accounting practice.
2.	Appraise the application of contemporary accounting theory to accounting researchers and practitioners.
3.	Assess the adoption of a sustainable accounting solution to an accounting research question in a business or organisation.

Requisites


REQUISITE TYPE	REQUISITES
Pre-requisite	BFA605 Contemporary Financial Accounting and Reporting

Alterations as a result of student feedback

How will I be Assessed?

For more detailed assessment information please see MyLO.

Assessment schedule


ASSESSMENT TASK #	ASSESSMENT TASK NAME	DATE DUE	WEIGHT	LINKS TO INTENDED LEARNING OUTCOMES
Assessment Task 1:	In-class test	Week 4	20 %	LO1
Assessment Task 2:	Research Pitch	Week 8	35 %	LO1, LO2, LO3
Assessment Task 3:	Research Proposal	Week 13	45 %	LO1, LO2, LO3

Assessment details

Assessment Task 1: In-class test

Task Description:

An in-class test incorporating both short answer and multiple-choice questions, covering the content from weeks 1-3 inclusive.

Task Length:

75 minutes

Due Date:

Week 4

Weight:

20 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Apply various research methods in an accounting context	LO1
2	Evaluate research methods to justify the choice of research methods	LO1
3	Apply accounting theory and research methods in various scenarios.	LO1

Assessment Task 2: Research Pitch

Task Description:

You will prepare an individual video (and written report) presentation pitching a potential research project, adopting Faff’s (2015) Quantitative Lodhia’s (2019) Qualitative Pitching Template or a mixed methods approach. The proposed research project should be designed to provide a sustainable accounting solution to an accounting research question in a business organisation.

Task Length:

10 minutes

Due Date:

Week 8

Weight:

35 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Apply research methods to pitch a research project in an accounting context	LO1
2	Appraise the application of accounting theory and research methods adopted in the context of the proposal.	LO2
3	Propose a research project embracing sustainable solutions to the accounting issue identified in the research blueprint.	LO3

Assessment Task 3: Research Proposal

Task Description:

Incorporating feedback received on your video presentation, you will refine your proposed research blueprint. You will prepare a written proposal, including expected outcomes of the proposed project.

Task Length:

4000 words

Due Date:

Week 13

Weight:

45 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Apply research methods to the accounting context	LO1
2	Evaluate diverse methods to make decision on appropriate methods	LO1
3	Apply accounting theory and practice	LO2
4	Critique accounting theory in practical contexts	LO2
5	Use judgment to apply appropriate theory to practical contexts	LO2
6	Apply feedback to a research context	LO3
7	Propose sustainable accounting solutions using an appropriate evidence-base	LO3
8	Appraise expected outcomes of a research project	LO3

How your final result is determined

To pass this unit, you need to demonstrate your attainment of each of the Intended Learning Outcomes, achieve a final unit grade of 50% or greater, and pass any hurdle tasks.

Submission of assignments

Where practicable, assignments should be submitted to an assignment submission folder in MYLO. You must submit assignments by the due date or receive a penalty (unless an extension of time has been approved by the Unit Coordinator). Students submitting any assignment in hard copy, or because of a practicum finalisation, must attach a student cover sheet and signed declaration for the submission to be accepted for marking.

Academic integrity

Academic integrity is about acting responsibly, honestly, ethically, and collegially when using, producing, and communicating information with other students and staff members.

In written work, you must correctly reference the work of others to maintain academic integrity. To find out the referencing style for this unit, see the assessment information in the MyLO site, or contact your teaching staff. For more detail about Academic Integrity, see Important Guidelines & Support.

Requests for extensions

If you are unable to submit an assessment task by the due date, you should apply for an extension.

A request for an extension should first be discussed with your Unit Coordinator or teaching support team where possible. A request for an extension must be submitted by the assessment due date, except where you can provide evidence it was not possible to do so. Typically, an application for an extension will be supported by documentary evidence: however, where it is not possible for you to provide evidence please contact your Unit Coordinator.

The Unit Coordinator must notify you of the outcome of an extension request within 3 working days of receiving the request.

Late penalties

Assignments submitted after the deadline will receive a late penalty of 5% of the original available mark for each calendar day (or part day) that the assignment is late. Late submissions will not be accepted more than 10 calendar days after the due date, or after assignments have been returned to other students on a scheduled date, whichever occurs first. Further information on Late Penalties can be found on the Assessments and Results Procedure.

Review of results and appeals

You are entitled to ask for a review of the marking and grading of your assessment task if there is an irregularity in the marking standards or an error in the process for determining the outcome of an assessment. Details on how to request a review of a mark for an assignment are outlined in the Review and Appeal of Academic Decisions Procedure.

Required Resources

Required reading materials

You will need the following text:

Deegan C. 2023. Financial Accounting Theory 5th ed. CENGAGE (Hard and electronic copies available).

Alternately, this text book is available as an e-book from the publisher: https://www.mheducation.com.au/9780071013147-aus-financial-accounting-theory-group

Smith, M., 2017, Research Methods in Accounting, 4th Edition. SAGE Publishing.

Paperback and e-book available from the publisher at https://au.sagepub.com/en-gb/oce/research-methods-in-accounting/book254943

Additional readings will be provided to you via MyLO.

Please note that reading lecture slides is not a substitute for detailed reading of the text book and other materials. Lecture slides are primarily presentation aids; however they may also be very useful as a framework for structuring the notes you take during class and your independent study.