Course specification for ACC8000

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ACC8000 Research in Accounting Practice

Semester 1, 2020 Online
Short Description: Research in Acctng Practice
Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Commerce
Student contribution band : Band 3
ASCED code : 080101 - Accounting
Grading basis : Graded

Staffing

Examiner:

Requisites

Pre-requisite: ACC5000 or ACC5202
Co-requisite: FIN5003

Other requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at .

Rationale

This course is an offering that must be completed by students in their second semester of study. Research in Accounting Practice provides knowledge and skill development in the fundamentals of research. It provides students with knowledge of the different approaches to research and their associated research designs. Furthermore, it provides students with skills to evaluate accounting research and design accounting research projects. Students will engage with published research in Management Accounting, Financial Accounting and Auditing.

Synopsis

This course is designed as an introduction to applied accounting research. Students cover the fundamentals of research and investigate research studies in financial accounting, management accounting and auditing. The course is designed to build foundation skills for students to successfully conduct applied accounting research that employs both quantitative and qualitative data analysis methods that are employed in accounting practice and to evaluate published business research studies.

Objectives

On successful completion of this course, students should be able to:

  1. understand applied research problems in financial accounting, management accounting and auditing, and prepare strategies for their solution;
  2. develop an understanding of applied research methods;
  3. collect and analyse accounting research data using applied research methods;
  4. synthesise and communicate accounting research information to inform business decisions;
  5. critically evaluate research studies.

Topics

Description Weighting(%)
1. Introduction to applied accounting research tools and techniques 8.00
2. Identification of applied accounting research tasks and problems 8.00
3. Principles of quantitative, qualitative and mixed method studies 36.00
4. Reviewing and evaluating research in management accounting 16.00
5. Reviewing and evaluating research in financial accounting 16.00
6. Reviewing and evaluating research in auditing 16.00

Text and materials required to be purchased or accessed

ALL textbooks and materials available to be purchased can be sourced from (unless otherwise stated). (https://omnia.usq.edu.au/textbooks/?year=2020&sem=01&subject1=ACC8000)

Please for alternative purchase options from USQ Bookshop. (https://omnia.usq.edu.au/info/contact/)

Smith, M 2019, Research methods in accounting, 5th edn, Sage, London.

Reference materials

Reference materials are materials that, if accessed by students, may improve their knowledge and understanding of the material in the course and enrich their learning experience.
To be advised.

Student workload expectations

Activity Hours
Directed ¾«¶«´«Ã½app 36.00
Independent ¾«¶«´«Ã½app 129.00

Assessment details

Description Marks out of Wtg (%) Due Date Notes
ASSIGNMENT 1 100 20 06 Apr 2020
ASSIGNMENT 2 100 30 05 May 2020
ASSIGNMENT 3 100 50 08 Jun 2020

Important assessment information

  1. Attendance requirements:
    It is the students' responsibility to attend and participate appropriately in all activities scheduled for them, and to study all material provided to them or required to be accessed by them, to maximise their chance of meeting the objectives of the course and to be informed of course-related activities and administration.

  2. Requirements for students to complete each assessment item satisfactorily:
    To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks. (Depending upon the requirements in Statement 4 below, students may not have to satisfactorily complete each assessment item to receive a passing grade in this course.)

  3. Penalties for late submission of required work:
    Students should refer to the Assessment Procedure (point 4.2.4)

  4. Requirements for student to be awarded a passing grade in the course:
    To be assured of receiving a passing grade a student must achieve at least 50% of the total weighted marks available for the course.

  5. Method used to combine assessment results to attain final grade:
    The final grades for students will be assigned on the basis of the aggregate of the weighted marks obtained for each of the summative assessment items in the course.

  6. Examination information:
    There is no examination in this course.

  7. Examination period when Deferred/Supplementary examinations will be held:
    There is no examination in this course, there will be no deferred or supplementary examinations.

  8. ¾«¶«´«Ã½app Student Policies:
    Students should read the USQ policies: Definitions, Assessment and Student Academic Misconduct to avoid actions which might contravene ¾«¶«´«Ã½app policies and practices. These policies can be found at .

Assessment notes

  1. Harvard (AGPS) is the referencing system required in this course. Students should use Harvard (AGPS) style in their assignments to format details of the information sources they have cited in their work. The Harvard (AGPS) style to be used is defined by the USQ Library's referencing guide at .

Date printed 19 June 2020