Contemporary Issues in Accounting and Research
Duration
- One Semester or equivalent
Contact hours
- 36 hours Face to Face + Blended + Swinburne Online
On-campus unit delivery combines face-to-face and digital learning. For Online unit delivery, learning is conducted exclusively online.
Prerequisites
Concurrent pre-requisites can be either completed proir or at the same time
Aims and objectives
From 2024 unit title change to Accounting, Organisations and Society
This unit provides students with an understanding of contemporary developments in both financial and non-financial accounting, reporting and assurance. Students will gain insight into the research background and theoretical underpinning of contemporary developments as well as future research needs to support further development of accounting, reporting and assurance. In doing so the unit critically examines practice and policy developments in accounting, reporting and non-financial assurance to support the changing needs of investors and other stakeholders. The course material is addressed primarily through examination of academic research and contemporary professional pronouncements to facilitate examination of research approaches and theorising.
Unit Learning Outcomes (ULO)
Students who successfully complete this Unit should be able to:
1. Critically evaluate the objective and development of non-financial corporate accounting, reporting and assurance
2. Critically evaluate the development and contemporary use of financial reporting on climate change and sustainable development issues
3. Critically analyse developments in contemporary accounting issues, research papers that address them and the research methods employed therein
4. Conduct research on contemporary accounting or reporting phenomena to solve accounting and reporting problems
5. Work individually or collaboratively to interpret and communicate accounting research
Unit information in detail
- Teaching methods, assessment and content.
Teaching methods
Hawthorn
Type | Hours per week | Number of Weeks | Total |
On Campus Workshop | 3 | 12 | 36 |
Unspecified Learning Activities | 9.5 | 12 | 114 |
TOTAL | 150 hours |
Swinburne Online
Type | Hours per week | Number of Weeks | Total |
Online Directed Online Activities | 12.5 | 12 | 150 |
TOTAL | 150 hours |
Assessment
Types | Individual/Group Role | Weighting | Unit Learning Outcomes (ULOs) |
Assessment | Individual | 30-50% | 1,2,3 |
| Presentation | Group | 10-20% | 1,2,5 |
Examination | Individual | 40-50% | 1,2,4,5 |
Content
- Integrated reporting issues such as business models, broader value creation and multiple capitals
- Carbon accounting, climate-related financial disclosures, accounting and reporting for sustainable development
- Governance of corporate reporting (including digital governance and digital risk management)
- Developments in non-financial assurance
- Accounting theories and ethical considerations for professional accountants (including the role of digital technologies)
- Application of theories and measurement issues to accounting phenomena (including the role of digital technologies in measurement)
- Qualitative research approaches (including the role of contemporary digital technologies in the research process)
- Quantitative research approaches for handling big data
- Current and further research and approaches to research in the contemporary accounting topics covered.
- Critical perspectives on accounting
- Behavioural research in accounting
Study resources
- Reading materials.
Reading materials
Students are advised to check the unit outline in the relevant teaching period for appropriate textbooks and further reading.