Accounting, Organisations and Society
Overview
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.
Requisites
27-October-2024
01-June-2025
02-November-2025
Learning outcomes
Students who successfully complete this unit will be able to:
- Critically evaluate the objective and development of non-financial corporate accounting, reporting and assurance
- Critically evaluate the development and contemporary use of financial reporting on climate change and sustainable development issues
- Critically analyse developments in contemporary accounting issues, research papers that address them and the research methods employed therein
- Conduct research on contemporary accounting or reporting phenomena to solve accounting and reporting problems
- Work individually or collaboratively to interpret and communicate accounting research
Teaching methods
Hawthorn
| Type | Hours per week | Number of weeks | Total (number of hours) |
|---|---|---|---|
| On Campus Class |
2.00 | 12 weeks | 24 |
| Online Lecture (asynchronous) | 1.00 | 12 weeks | 12 |
| Unspecified Activities Independent Learning |
9.50 | 12 weeks | 114 |
| TOTAL | 150 |
Swinburne Online
| Type | Hours per week | Number of weeks | Total (number of hours) |
|---|---|---|---|
| Online Directed Online Learning and Independent Learning | 12.50 | 12 weeks | 150 |
| TOTAL | 150 |
Assessment
| Type | Task | Weighting | ULO's |
|---|---|---|---|
| Assessment | Individual | 40 - 50% | 1,2,3,4,5 |
| Examination | Individual | 30 - 50% | 1,2,3 |
| Presentation | Group | 10 - 20% | 1,2,5 |
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
- Behaviouralresearch in accounting
Study resources
Reading materials
A list of reading materials and/or required textbooks will be available in the Unit Outline on Canvas.