AYN433 Research Topics in Accounting
To view more information for this unit, select Unit Outline from the list below. Please note the teaching period for which the Unit Outline is relevant.
| Unit code: | AYN433 |
|---|---|
| Prerequisite(s): | (AYN417 and AYN418) or enrolment in BS63 |
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| CSP student contribution | $2,040 |
| Pre-2021 CSP student contribution | $1,597 The pre-2021 commonwealth supported place (CSP) contribution amount only applies to students enrolled in a course prior to 2021. To learn more, visit our Understanding your fees page. |
| Domestic tuition unit fee | $4,092 |
| International unit fee | $4,584 |
Unit Outline: Semester 1 2024, Gardens Point, Internal
| Unit code: | AYN433 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN417 and AYN418 or enrolment in BS63 |
| Coordinator: | Kylie Kingston | k.kingston@qut.edu.au |
Overview
This unit extends students' critical knowledge and skills in the formal review of a broad range of topics within the accounting literature. Through the exploration of key theories and research methodologies applied in accounting, this unit prepares students to complete their proposed research topic.
Learning Outcomes
On successful completion of this unit you will be able to:
- Describe and evaluate the different theoretical bases underlying empirical research in accounting.
- Review a range of extant accounting research to critically analyse and assess the fit between a stated research questions and the execution that authors suggest.
- Develop a written research proposal in a relevant domain of the accounting discipline including the identification and justification of a clear research question, a theoretical framework and an appropriate research design.
- Discuss, and present in a competent academic style, research outputs from their own and other researchers' work in the field of accounting.
Content
This unit encompasses contemporary accounting research in a range of areas including financial accounting, management accounting, auditing, corporate governance, and accountability. While the specific topics addressed each week may vary, the following are topic areas which may be included:
- Economic and behavioural effects of financial and other disclosures
- Value relevance of accounting information
- Earnings management
- Accounting regulation
- Management strategy, control systems and performance measurement
- Management and auditor judgement and decision making
- Auditing
- Corporate Governance Issues
- Social and environmental accounting
- Non-profit accounting and accountability
Note: Attendance and participation at the School Research Seminars (normally held on Fridays 12-1:15pm during the semester) is mandatory for enrolled Honours and Research Postgraduate students.
QUT Business Capabilities (Research)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including advanced knowledge of research, research principles and methods and how knowledge is created and evolves within the field.
1.2 Use technological and technical skills to apply theoretical knowledge, work critically with complex information, problems and theories, and to design and apply research and research methods.
Higher Order Thinking Skills (HO)
2.1 Identify, investigate and evaluate intellectual issues and problems in research and practice and synthesise complex thinking to identify research gaps and conceptualise an approach to a research study.
2.2 Exercise creativity and intellectual independence to systematically plan, design and execute research and formulate conclusions and recommendations that challenge and contribute to current knowledge in a discipline.
Professional Communication (PC)
3.1 Demonstrate written communication skills to structure and present complex thinking, including research results to a variety of audiences in relation to discipline knowledge and research.
3.2 Demonstrate oral communication skills to structure and present complex thinking, including research results to a variety of audiences in relation to discipline knowledge and research.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and recognition of research limitations for effective research practice.
Social, Ethical & Global Understanding (SE)
5.1 Apply knowledge of the ethical dimensions of research to identify and address the potential risks of undertaking a research project.
Learning Approaches
Weekly sessions will focus on research papers and other relevant readings. Students will be required to prepare written critiques of the research papers prior to the relevant class and participate in debating alternative views of the theories, research methods and findings advanced in the assigned readings. Additionally, students will be expected to discuss the progressive development of their research proposals. Participation is also required at specified School Seminars when advised (normally held on Friday 12-1:15 pm during semester). These seminars are designed to help students develop the knowledge and skills necessary to understand and critique the research process and to prepare students to undertake their own research.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment in this unit aims to support your achievement of the unit learning outcomes and course assurance of learning goals. The assessment has been designed in order to allow you to:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment);
- demonstrate your learning in order to achieve a final grade (summative assessment).
Students may be required to attend campus or an assessment centre for the purposes of assessment, regardless of the attendance mode for the unit.
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Seminar Program
Seminar preparation and participation marks will be awarded on a weekly basis for preparedness for and contributions to class discussion on assigned readings and other relevant material. Higher marks will be awarded to students who display a sound understanding of the research questions, theory, methods, results, contribution and limitations of assigned readings. Such understanding would be displayed through critical analysis of the assigned readings and ability to discuss and defend points of view by reference to relevant theory and empirical evidence.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1, 2.2), PC (3.2)
Assessment: Research Proposal
Students will be required to prepare and present a research proposal based on one or more topics covered during the semester. The selected topic should be suitable for further developing into a thesis proposal. This assessment item is aimed at evaluating students' ability to review and synthesise a body of literature and develop the theoretical framework and research method for an empirical study. Students will be required to progressively develop the proposal during the semester. The proposal mark consists of two parts: 25 marks for the written proposal and 15 marks for the oral presentation.
10% above the word limit is acceptable. Grading will be based upon the text that is within the word limit (or 10% above)
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1) (2.2), PC (3.1, 3.2)
This is an assignment for the purposes of an extension.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Requirements to Study
Requirements
No other study requirements
Costs
No additional study costs
Resources
Resource Materials
Other
Copies of the assigned weekly readings will be made available to the students in advance of the relevant class.
Other Resources
Additional references and other material will be made available to students in class and/or on the unit's Canvas site: http://Canvas.qut.edu.au
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Undergraduate)
HO (2.1): Critical Analysis
Relates to: ULO1, ULO2, ULO3, ULO4, Seminar Program, Research Proposal
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO2, ULO3, Seminar Program, Research Proposal
KS (1.1): Discipline Knowledge
Relates to: ULO1, ULO2, ULO3, Seminar Program, Research Proposal
PC (3.1): Professional Communication (Written)
Relates to: ULO3, Research Proposal
PC (3.2): Professional Communication (Oral)
Relates to: ULO4, Seminar Program, Research Proposal
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS63 Bachelor of Business (Honours)
- Apply integrated and advanced discipline and professional practice knowledge, including knowledge of research principles, methods, and ethical considerations; and how knowledge is created and evolves within the field
Relates to: ULO1, ULO2, ULO3, Seminar Program, Research Proposal - Identify, investigate and evaluate ethical issues and problems in research and practice, and synthesise complex thinking to identify research gaps and conceptualise an approach to a research study
Relates to: ULO1, ULO2, ULO3, ULO4, Seminar Program, Research Proposal - Exercise intellectual independence and critical thinking to systematically plan, design and execute research and formulate conclusions and recommendations that challenge and contribute to current knowledge in a discipline
Relates to: ULO2, ULO3, Seminar Program, Research Proposal - Apply communication skills to structure and present complex thinking, including research results to a variety of audiences in relation to discipline knowledge and research
Relates to: ULO3, ULO4, Research Proposal
Unit Outline: Semester 1 2024, Online
| Unit code: | AYN433 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN417 and AYN418 or enrolment in BS63 |
Overview
This unit extends students' critical knowledge and skills in the formal review of a broad range of topics within the accounting literature. Through the exploration of key theories and research methodologies applied in accounting, this unit prepares students to complete their proposed research topic.
Learning Outcomes
On successful completion of this unit you will be able to:
- Describe and evaluate the different theoretical bases underlying empirical research in accounting.
- Review a range of extant accounting research to critically analyse and assess the fit between a stated research questions and the execution that authors suggest.
- Develop a written research proposal in a relevant domain of the accounting discipline including the identification and justification of a clear research question, a theoretical framework and an appropriate research design.
- Discuss, and present in a competent academic style, research outputs from their own and other researchers' work in the field of accounting.
Content
This unit encompasses contemporary accounting research in a range of areas including financial accounting, management accounting, auditing, corporate governance, and accountability. While the specific topics addressed each week may vary, the following are topic areas which may be included:
- Economic and behavioural effects of financial and other disclosures
- Value relevance of accounting information
- Earnings management
- Accounting regulation
- Management strategy, control systems and performance measurement
- Management and auditor judgement and decision making
- Auditing
- Corporate Governance Issues
- Social and environmental accounting
- Non-profit accounting and accountability
Note: Attendance and participation at the School Research Seminars (normally held on Fridays 12-1:15pm during the semester) is mandatory for enrolled Honours and Research Postgraduate students.
QUT Business Capabilities (Research)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including advanced knowledge of research, research principles and methods and how knowledge is created and evolves within the field.
1.2 Use technological and technical skills to apply theoretical knowledge, work critically with complex information, problems and theories, and to design and apply research and research methods.
Higher Order Thinking Skills (HO)
2.1 Identify, investigate and evaluate intellectual issues and problems in research and practice and synthesise complex thinking to identify research gaps and conceptualise an approach to a research study.
2.2 Exercise creativity and intellectual independence to systematically plan, design and execute research and formulate conclusions and recommendations that challenge and contribute to current knowledge in a discipline.
Professional Communication (PC)
3.1 Demonstrate written communication skills to structure and present complex thinking, including research results to a variety of audiences in relation to discipline knowledge and research.
3.2 Demonstrate oral communication skills to structure and present complex thinking, including research results to a variety of audiences in relation to discipline knowledge and research.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and recognition of research limitations for effective research practice.
Social, Ethical & Global Understanding (SE)
5.1 Apply knowledge of the ethical dimensions of research to identify and address the potential risks of undertaking a research project.
Learning Approaches
Weekly sessions will focus on research papers and other relevant readings. Students will be required to prepare written critiques of the research papers prior to the relevant class and participate in debating alternative views of the theories, research methods and findings advanced in the assigned readings. Additionally, students will be expected to discuss the progressive development of their research proposals. Participation is also required at specified School Seminars when advised (normally held on Friday 12-1:15 pm during semester). These seminars are designed to help students develop the knowledge and skills necessary to understand and critique the research process and to prepare students to undertake their own research.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment in this unit aims to support your achievement of the unit learning outcomes and course assurance of learning goals. The assessment has been designed in order to allow you to:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment);
- demonstrate your learning in order to achieve a final grade (summative assessment).
Students may be required to attend campus or an assessment centre for the purposes of assessment, regardless of the attendance mode for the unit.
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Seminar Program
Seminar preparation and participation marks will be awarded on a weekly basis for preparedness for and contributions to class discussion on assigned readings and other relevant material. Higher marks will be awarded to students who display a sound understanding of the research questions, theory, methods, results, contribution and limitations of assigned readings. Such understanding would be displayed through critical analysis of the assigned readings and ability to discuss and defend points of view by reference to relevant theory and empirical evidence.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1, 2.2), PC (3.2)
Assessment: Research Proposal
Students will be required to prepare and present a research proposal based on one or more topics covered during the semester. The selected topic should be suitable for further developing into a thesis proposal. This assessment item is aimed at evaluating students' ability to review and synthesise a body of literature and develop the theoretical framework and research method for an empirical study. Students will be required to progressively develop the proposal during the semester. The proposal mark consists of two parts: 25 marks for the written proposal and 15 marks for the oral presentation.
10% above the word limit is acceptable. Grading will be based upon the text that is within the word limit (or 10% above)
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1) (2.2), PC (3.1, 3.2)
This is an assignment for the purposes of an extension.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Requirements to Study
Requirements
No other study requirements
Costs
No additional study costs
Resources
Resource Materials
Other
Copies of the assigned weekly readings will be made available to the students in advance of the relevant class.
Other Resources
Additional references and other material will be made available to students in class and/or on the unit's Canvas site: http://Canvas.qut.edu.au
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Undergraduate)
HO (2.1): Critical Analysis
Relates to: ULO1, ULO2, ULO3, ULO4, Seminar Program, Research Proposal
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO2, ULO3, Seminar Program, Research Proposal
KS (1.1): Discipline Knowledge
Relates to: ULO1, ULO2, ULO3, Seminar Program, Research Proposal
PC (3.1): Professional Communication (Written)
Relates to: ULO3, Research Proposal
PC (3.2): Professional Communication (Oral)
Relates to: ULO4, Seminar Program, Research Proposal
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS63 Bachelor of Business (Honours)
- Apply integrated and advanced discipline and professional practice knowledge, including knowledge of research principles, methods, and ethical considerations; and how knowledge is created and evolves within the field
Relates to: ULO1, ULO2, ULO3, Seminar Program, Research Proposal - Identify, investigate and evaluate ethical issues and problems in research and practice, and synthesise complex thinking to identify research gaps and conceptualise an approach to a research study
Relates to: ULO1, ULO2, ULO3, ULO4, Seminar Program, Research Proposal - Exercise intellectual independence and critical thinking to systematically plan, design and execute research and formulate conclusions and recommendations that challenge and contribute to current knowledge in a discipline
Relates to: ULO2, ULO3, Seminar Program, Research Proposal - Apply communication skills to structure and present complex thinking, including research results to a variety of audiences in relation to discipline knowledge and research
Relates to: ULO3, ULO4, Research Proposal