General Study and Resource Requirements

Students are expected to attend classes with the weekly worksheets and subject support material provided in Moodle. Students should read this material before coming to class to improve their ability to participate in the weekly activities.

Students will require access to the internet and their KOI email and should have basic skills in word processing software such as MS Word, spreadsheet software such as MS Excel and visual presentation software such as MS PowerPoint.

Computers are available for student use in the Library. However these are in demand at peak times and tutorial classes may have priority use. You should therefore plan well in advance to utilise these resources. If you have your own computer, it should have internet access and relevant software installed. Students are encouraged to make use of the campus Library for reference materials.

Resource requirements specific to this subject:

Students should have a non-programmable calculator. Applications in smart phones will not be sufficient to perform the required calculations.

Section 2 - Academic Details

Overview of the Subject

This subject develops the critical ability to evaluate financial accounting information through current issues. Exploration and understanding of the different theoretical and philosophical approaches to accounting that have evolved over time. It also continues to build upon the development of technical accounting skills through an understanding and application of selected contemporary accounting issues.

Subject Learning Outcomes

a) Evaluate financial accounting reporting issues and their impact

b) Examine various theoretical and philosophical approaches to accounting

c) Analyse current accounting issues including ethical requirements

d) Evaluate a range of contemporary accounting issues

Assessment

Assessment Type: Group report and presentation - combined group and individual assessment task. Please note: This is a group assessment and presentations are delivered by the group but individual presentation efforts are be marked

As Learning Outcome d) stipulates teamwork, this assessment must be done in groups of 2-5 students per group as advised by your tutor. Students are not permitted to refuse being part of a group.

Purpose: This assessment is designed to allow students to research and analyse current social issues in accounting and evaluate their impact on various stakeholders. As a group assessment, it further develops students' team working skills. This assessment relates to Learning Outcomes a, b, c and d.

Video Presentation One student from each group must upload copy of the group presentation materials to computer storage as directed by the Lecturer at the time of presentation in Week 10 and 11. A retrievable and reusable electronic copy of the presentation material must be provided in a format to allow for the Tutor and Lecturer to review the presentation at a later date.

Topic: Sustainability Reporting in Accounting

Task Details: Groups are to research the current state of Sustainability Reporting. As a result of their research groups need to develop a video presentation detailing the current state of sustainability reporting including the issues, practices, etc using higher order analysis and explaining the implications for various stakeholders in relation to financial decision making. The video presentation should conclude with supported specific recommendations as to how organisations and their accounting advisors should proceed in light of the analysis.

Research requirements: Students need to support their analysis with reference from the text and minimum of ten (10) suitable, reliable, current and academically acceptable sources - check with your tutor if unsure of the validity of sources.

Groups seeking Credit or above grades should support their analysis with increased number of reference sources comparable to the grade they are seeking.

Presentation:

5 minutes video presentation per group. Using the course material with reference to group report content, groups are to present their analysis and findings/ conclusions in a professional 5 (five) minute video presentation. All group members must participate in the preparation of the video.

Presentations should be a critical analysis covering the main theory elements of the course - not just presenting a factual story - reference to corporate reports and other material is encouraged. Information can be covered in any order in the presentation, but should contain elements of the course.

It is strongly recommended that groups prepare their presentations well in advance of the presentation date, and make some effort to review their video presentation. This will improve the presentation overall, and give groups a chance to improve and time manage their presentations Videos may be prepared using any available platform such as iMovie, MoveMaker, Prezi and others

Group Report

1500 + 10% word report format - Word .doc or .docx.

Title page, executive summary, table of contents, appropriate headings and sub- headings, recommendations/findings/conclusions, in-text referencing and reference list (Harvard - Anglia style), attachments if relevant. Single spaced, font Times New Roman 12pt, Calibri 11pt or Arial 10pt.

Video Presentation

5 minute video presentation in class supported by appropriate visual aids.

Presentations will be timed - groups going over 5 minutes will be asked to stop - this will effect marks, as will presentations that are too short (under 4 minutes) or too long (over 6 minutes). All group members must participate.

Attachment:- Details.rar