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ACCG927 Current Issues in Accounting and Corporate Governance Session 1 2016 Assessment Guide Page 1
ACCG927
Current Issues in
Accounting and Corporate Governance
Session 2 - 2016
Assessment Guide
Note – this is NOT the Unit Guide
The official Unit Guide is available online and may be accessed separately through
iLearn. The Assessment Guide should be read in conjunction with the Unit Guide.
Department of Accounting and Corporate Governance
FACULTY OF
BUSINESS AND ECONOMICS
ACCG927 Current Issues in Accounting and Corporate Governance Session 1 2016 Assessment Guide Page 2
MACQUARIE UNIVERSITY
FACULTY OF BUSINESS AND ECONOMICS
ASSESSMENT GUIDE
Unit: ACCG927 – Current Issues in Accounting and Corporate Governance
Year and Session: 2016 Session 2
Unit convenor: Dr John Dumay
Students in this unit MUST read the on‐line Unit Guide and this Assessment Guide carefully at the start of session
and remain fully aware of the contents of each and also relevant University policies. The Unit Guide contains
important information about the unit. If anything in the official Unit Guide is unclear, please consult with your
lecturer or the unit convenor. This Assessment Guide provides significant additional detail regarding assessment
and other learning related issues. Some items in the Unit Guide may be re‐stated in this Assessment Guide. It is
important that you understand fully that, in the event that there is any difference in the way that this Assessment
Guide states a matter and the way that the Unit Guide expresses the same matter, then the Unit Guide is to be
regarded as being the official position of Macquarie University and the Faculty of Business and Economics unless
alternative advise has been provided in writing – including on iLearn.
Summary of assessment tasks
Assessment Tasks % of marks
1 Presentation 30%
2 Essay 40%
3 Final exam 30%
TOTAL 100%
ACCG927 Current Issues in Accounting and Corporate Governance Session 1 2016 Assessment Guide Page 3
Critical thinking for accounting and corporate governance students
Developing critical thinking
This paper’s purpose is to introduce students to the skills needed to critically evaluate accounting issues.
These critical thinking skills are necessary for developing arguments using supporting evidence, draw
conclusions and make recommendations. In the past, students mainly concentrate on the numerical aspects
of accounting and usually have not had a chance to develop appropriate skills for understanding the
implications of their decisions. This paper will help take you to a higher level of thinking because it
encourages you to examine and critique theories, practices and issues. The ability to critique is important
because critical thinking skills are what an employer desires in graduates. A précis of these skills are (BCA
& ACCI2002);
Testing assumptions by taking the context of data and circumstances into account;
Predicting - weighing up risk, evaluating alternatives and applying evaluation criteria;
Collecting, analysing and organising information;
Evaluating and monitoring your performance;
Coaching, mentoring and giving feedback; and
Identifying opportunities not obvious to others.
Developing critical thinking skills is important in accounting because managers require more than numbers
to decide what to do. Accountants need to report on results as part of the accounting cycle, but their role is
also to offer managers, who often have little or no formal accounting training, advice on the possible
alternative courses of action and the potential implications of those decisions. Accountants and managers
need to evaluate if the information provided is reliable. If the information used to make decisions is not
reliable, then poor and costly decisions will result. Critical thinking helps make better decisions.
Accounting texts often advocate a decision-making model that theoretically outlines decision making (see
Horngren, Datar, Foster, Rajan, & Ittner, 2008, pp. 9-11). The problem with the five-step decision-making
model is that it seems fine in theory, but in practice is subject to what Facione (2007, p. 17) terms the
“dominance structure”. A “dominance structure” means that people often choose an option that is ‘good
enough’ and then make it their ‘dominant option’. Thus, a person’s first initial reactions guide the decisions
they make, and thus people do not base decisions on an open and critical assessment of the problem.
To assist students in developing critical thinking, Table I presents a model for critical decision-making. It
moves away from the five step model (see Horngren et al., 2008, pp. 9-11) by utilising critical thinking skills
(Facione, 2007, p. 23). The model’s advantage is that it gives you a consistent framework for assessments
while developing the skills needed to think critically about problems. However, there is not one correct
answer; rather there are normally several possibilities that come from analysing and evaluating the different
problem options (Cottrell, 2005, p. 9). Therefore, the options you develop will be different from your
classmates.
ACCG927 Current Issues in Accounting and Corporate Governance Session 1 2016 Assessment Guide Page 4
Six Steps to Effective Thinking and Problem-Solving (IDEALS)
To help students with developing critical thinking skills for problem-solving I have adapted the IDEALS
concept from Facione (2007, p. 23) and expand it into a framework students can use to analyse a particular
situation.
Six Steps to Effective
Thinking and Problem-
Solving (IDEALS)
Required
Identify the problem: “What’s
the real question we are facing
here?”
A simple statement about what is the problem is.
Determine relevant
information: “What are the
facts and circumstances that
frame this problem?”
A statement of the relevant facts to hand. Here you may need to paraphrase
the information already provided to restructure it in a manner that is
understandable to you and the reader (or your manager). This information
would include accounting and other qualitative information relevant to the
problem. When considering the facts you should also think about the
reliability and validity of the data. Are these reliable sources? Additionally,
you need to assess the context of the problem, especially the opportunities
and risks in the operating, industrial and external environments that may
not be part of the original information. It is essential that you reference all
information sources.
Enumerate options: “What
are our most plausible
solutions?”
You need to identify and outline several different solutions. You need to
write a statement clearly outlining the potential course of action for each
solution.
Assess and make preliminary
decisions: “What influences
the course of action, all things
considered?”
For each solution, argue its strengths and weaknesses, and then summarise
if the decision could be implemented. To be effective, you must write an
argument based on making a claim, backed up by data and a warrant.
An argument is not your personal opinion! It is essential that you reference
all information sources.
List reasons explicitly: “Let’s
be clear: Why we choosing
this particular solution?”
You must decide and argue for a preferred solution by identifying the
impact of the most important strengths versus the most important
weaknesses? Why do the strengths of one choice outweigh the weaknesses
of another solution? You must link the decisions to the facts and make
obvious the reason you are choosing this particular solution.
Self-correct: “Okay, let’s look
at it again. What did we
miss?”
This step is for you to review the chosen solution to ensure that you are
avoiding a dominance structure decision. You should also list the
limitations of the solution. What might have changed your decision had
other information and or resources been available?
References
Business Council of Australia (BCA), & Australian Chamber of Commerce and Industry (ACCI). (2002).
Employability Skills for the Future. Retrieved from Canberra:
http://www.dest.gov.au/ty/publications/employability_skills/final_report.pdf
Cottrell, S. (2005). What is critical thinking? Critical Thinking Skills (pp. 1-16). Houndmills, Basingstoke,
Hampshire: Palgrave Macmillan Ltd.
Facione, P. A. (2007). Critical thinking: What it is and why it counts. Insight Assessment.
http://www.insightassessment.com/pdf_files/what&why2006.pdf
ACCG927 Current Issues in Accounting and Corporate Governance Session 1 2016 Assessment Guide Page 5
Horngren, C. T., Datar, S. M., Foster, G., Rajan, M. V., & Ittner, C. (2008). Decision making, planning and
control: The five-step decision-making process Cost Accounting: A Managerial Emphasis (13th ed.,
pp. 9-11). Upper Saddle River, NJ: Pearson Prentice Hall.
Presentations
Due Date:
Weekly x 9 in your scheduled class in weeks 3, 4, 5, 6, 7, 8, 10, 11, and 12.
Weighting: 30%
Submission:
Students will write a critical reflection to be used present in class and participate in class discussion on the
scheduled weeks in their scheduled class. All, critical reflections must be handed in by 9 am on the day of
your class. The group will write up by hand the structure of their presentation on the supplied worksheets
and hand in the completed worksheet at the end of each class.
Deliverables:
This assessment has two parts. First, for 9 of the 13 weeks you will be given two chapters and/or articles to
read, and a case study. You are asked to provide a one-page written critical reflection (250 words) about the
readings and argue how they apply to the case study. The assessment is designed to introduce you to
different contemporary accounting and corporate governance issues and how to apply them to real world
cases. These form the basis of the material to be covered in the individual essay and as source material for
the exam. The critical reflections allow you to develop writing skills and the ability express your knowledge
about the course content. This part of the assessment is graded individually in class using peer feedback and
assessment. This to contributes 50% of your grade for this assessment. The first assessment will not count
towards your grade, as it is a trial assessment. However, it is still compulsory.
In the second part, you will participate in group case studies which are designed to help you and your group
to develop skills for working together as you might in a work situation. The group will receive a grade and
the group grade contributes 50% towards your grade for this assessment. The first assessment will not count
towards your grade, as it is a trial assessment.
Additionally, as this is an in class assessment, at no times are telephones, iPads, computers, smart watches or
other electronic devices permitted in the classroom. Students must bring their textbooks and additional
readings to class each week and be prepared to participate in the assessment.
Task overview:
The case studies are formative assessments that engage you directly with the concepts covered in the weekly
readings and with a real life accounting and corporate governance situation. It allows you to develop skills to
analyse a real life accounting or corporate governance situation and argue for taking a particular course of
action.
Extensions:
There are no extensions for this assessment. Students must be present in Class when the presentation is
prepared and given or else they will receive a zero grade and the group members present will only receive a
grade.
Penalties:
Students not handing in a critical reflection on time and/or do not attending the class, or actively participate
in preparing the presentation will be given a 0 grade. This penalty does not apply for cases in which an
ACCG927 Current Issues in Accounting and Corporate Governance Session 1 2016 Assessment Guide Page 6
application for Disruption to Studies is made and approved. In an approved Disruption to Studies case, your
averaged grade for classes attended will be used.
Marking rubric for the individual critical reflection
Section Criteria
Identify the
main theme of
the readings
What is the overarching theme of the readings?
The answer clearly identifies a common theme of the readings and references the readings
with the correct page numbers (1 mark)
The answer clearly identifies a major difference of the readings and references the readings
with the correct page numbers (1 Mark)
Define the
context
What are the problems and or issues?
The answer clearly identifies the main problem(s) from each reading and references the
readings with the correct page number. (2 Marks)
The answer clearly argues how the readings are related to the case study using appropriate
references the with the correct page number (1 Mark)
Enumerate
and Analyse
choices
How can you take what you have learned and link to the case study?
The answer clearly identifies at least one possible choice of action along with one
advantage and disadvantage related to the case study. (3 Marks)
Ensure that you reference at least two related sources other than the text and or supplied
articles with the correct page numbers that you have discovered yourself (1 Mark)
Use of the
English
language,
spelling and
grammar
How does the answer read?
Are there spelling mistakes, poor choice of words or poor use of the English language?
If it is not perfect, don’t give it a 1.
Marking rubric for group presentation:
Grade Criteria
High
Distinction
85-100
As for the criteria for Distinction. However, the work also shows a high degree of originality and
creativity. There is evidence that the group has firmly linked other accounting and corporate
governance issues into their argument and critique. There is excellent evidence that the group has
participated as a whole and no one member dominates and there is excellent use of the entire IDEALS
framework. Group is prepared for class by bringing in and using textbook, readings and/or case
material. Group members actively participate in class discussion and critique.
Distinction
75-84
The argument and critique shows a good appreciation of the readings. There is evidence of an overall
integrative view how the issues raised in the readings are used and applied to the case study with some
reflection on past. There is excellent evidence that the group has participated as a whole and no one
member dominates and there is an attempt to apply the entire IDEALS framework. Group is prepared
for class by bringing in and using textbook, readings and/or case material. Group members actively
participate in class discussion and critique.
Credit
65-74
The argument and critique from the group is relevant, accurate and addresses several aspects of the
readings There is emerging evidence of an overall integrative view how the group uses the issues
raised in the readings and applies them to the case study. There is good evidence the group has worked
as whole and a single group member does not dominate and the group attempts to apply the IDEALS
framework. Group is prepared for class by bringing in and using textbook, readings and/or case
material. Some group members actively participate in class discussion and critique.
Pass
50-64
The argument and critique from the group is relevant and accurate, but is not integrated but does cover
core aspects of the readings. However, the argument and critique indicates a limited understanding of
the readings. There is little evidence of coherent group work or application of the IDEALS framework.
Group is unprepared for class by not bringing in textbook, readings and/or case material. Only one
group member actively participates in class discussion and critique.
Fail
< 50
The argument and critique from the group is inaccurate or has missed the point. Group participation is
almost non-existent. Group is unprepared for class by not bringing in textbook, readings and/or case
material. No group members actively participate in class discussion and critique.
ACCG927 Current Issues in Accounting and Corporate Governance Session 1 2016 Assessment Guide Page 7
Essay: An analysis of a corporate failure – Part 1.
Due Date: 9 am 4 October, 2016
Weighting: 30%
Submission:
All essays must be submitted via Turnitin. Hard copies will not be accepted.
Deliverables:
The essay requires you to critically analyse the failure of Vocation Ltd, an Australian education and training
provider in 2015. Drawing from the readings, textbooks and your own research as the basis of your
arguments, you will write an essay outlining how might a better application of the third edition of ASX
Corporate Governance Principles have possibly prevented the failure. In the essay, you must also apply
accounting theory when making your arguments. The essay must follow the IDEALS framework and use
EndNote for referencing using the APA 6th style. You must email a backup copy of the EndNote file used to
develop the article to your Lecturer by the deadline. There is a strict 2,000-word limit on the essay including
the reference list. Lecturers will stop marking any content in excess of 2,000 words and students will receive
a 10% penalty from the final grade, e.g. 65% becomes 55%.
A reference list is required and forms part of the word count. Each page must use double spaced, Times New
Roman, 12-point font for body text. Paper size is A4 with page margins being 2.54 cm top and bottom and
2.54 cm left and right. If you disclose information without having it properly referenced you will subject to
the academic honesty and plagiarism policy. In line with the University policy and all such cases will be
referred to the Faculty Discipline Committee.
Task overview:
The purpose of the individual essay is to allow you to put accounting and corporate governance concepts
into practice in a real life setting and allow you to demonstrate your research and writing skills on an
individual basis. The assignment and the arguments you develop should help you reflect on your learning
and link accounting theory to practice. This is a formative assessment designed to prepare you for the final
exam.
Marking Criteria/Rubric:
Grade Criteria
High
Distinction
85-100
As for the criteria for Distinction. However, the work also shows a high degree of originality
and creativity by presenting evidence of accounting and corporate governance in practice has
contributed to deep personal learning. There is excellent evidence of reflection on accounting
theory and corporate governance and identification of strategies for preventing corporate
failure. There is evidence of the ability to generalise the subject content to areas not covered
in formal class sessions. Excellent evidence of use of the IDEALS framework. No spelling
mistakes and/or poor grammar.
Distinction
75-84
The work shows a very good appreciation of the general purpose of accounting and corporate
governance. There is good coverage of accounting and corporate governance with relevant
and accurate support and a well developed scholarly argument. The work demonstrates
evidence of an overall integrative view of accounting theory and corporate governance and
how it can be applied to prevent corporate failures. There is good evidence of application of
assignment content to a relevant context. Strong evidence of use of the IDEALS framework.
Almost no spelling mistakes and/or poor grammar.
Credit
65-74
The work is relevant, accurate and addresses several aspects of accounting and corporate
governance. There is demonstration of understanding in relation to a reasonable amount of the
ACCG927 Current Issues in Accounting and Corporate Governance Session 1 2016 Assessment Guide Page 8
content and advances a scholarly argument. There is emerging evidence of an overall
integrative view of accounting theory and corporate governance and how it can be applied to
prevent corporate failures. Evidence of use of the entire IDEALS framework. Some spelling
mistakes and/or poor grammar.
Pass
50-64
The information in the various aspects of the essay is relevant and accurate, but is not
integrated but does cover core aspects of accounting theory and corporate governance. There
is an attempt at a scholarly argument and the work indicates a limited understanding of
accounting and corporate governance and how it can be applied to prevent corporate failures.
Limited evidence of use of the IDEALS framework. Essay is referenced using EndNote and
APA 6th Style. Many spelling mistakes and/or poor grammar.
Fail
< 50
Any of the following will result in a Fail grade. The information in the essay is irrelevant,
inaccurate or has missed the point. The essay is insufficient; there is lack of engagement with
learning tasks or a failure to submit within the agreed time-frame. No evidence of use of the
IDEALS framework. Essay does not use EndNote and or the APA 6th style. Excessive spelling
mistakes and/or poor grammar.
Extensions:
No extensions will be granted. Late tasks will be accepted up to 72 hours after the submission deadline with
penalties.
Penalties:
There will be a deduction of 20% of the total available marks made from the total awarded mark for
each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission
– 40% penalty). This penalty does not apply for cases in which an application for special consideration
is made and approved. In an approved Disruption to Studies case you will be granted a new submission date
submission deadline.
Essay: An analysis of a corporate failure – Part 2.
Due Date: 9 am 14 November, 2016
Weighting: 10%
Submission:
All essays must be submitted via Turnitin. Hard copies will not be accepted.
Deliverables:
The essay requires you to revise your essay based on critically analysing the failure of Vocation Ltd, an
education and training provider in 2015. In revising th essay you are permitted to use up to another 500
words. Therefore is a strict 2,500-word limit on the essay including the reference list. Lecturers will stop
marking any content in excess of 2,500 words and students will receive a 10% penalty from the final grade,
e.g. 65% becomes 55%. However, when revising you must highlight the revised and new text in red font.
Additionally, you must also submit an Appendix of no more than 500 words to the essay to answer three
questions.
1. What did you change and add to the essay based on the feedback?
2. Why did you change the essay?
3. What did you learn from revising and changing the essay?
A reference list is required and forms part of the word count. Each page must use double spaced, Times New
Roman, 12-point font for body text. Paper size is A4 with page margins being 2.54 cm top and bottom and
2.54 cm left and right. If you disclose information without having it properly referenced you will subject to
ACCG927 Current Issues in Accounting and Corporate Governance Session 1 2016 Assessment Guide Page 9
the academic honesty and plagiarism policy. In line with the University policy and all such cases will be
referred to the Faculty Discipline Committee.
Task overview:
The purpose of the revision is to allow you to further develop putting accounting and corporate governance
concepts into practice in a real life setting and allow you to improve your research and writing skills on an
individual basis. This is a formative assessment designed to prepare you for the final exam.
Marking Criteria/Rubric:
Grade Criteria
High
Distinction
85-100
As for the criteria for Distinction. However, the work also shows a high degree of originality
and creativity by presenting evidence of accounting and corporate governance in practice has
contributed to deep personal learning. There is excellent evidence of reflection on accounting
theory and corporate governance and identification of strategies for preventing corporate
failure. There is evidence of the ability to generalise the subject content to areas not covered
in formal class sessions. Excellent evidence of use of the IDEALS framework. No spelling
mistakes and/or poor grammar.
Distinction
75-84
The work shows a very good appreciation of the general purpose of accounting and corporate
governance. There is good coverage of accounting and corporate governance with relevant
and accurate support and a well developed scholarly argument. The work demonstrates
evidence of an overall integrative view of accounting theory and corporate governance and
how it can be applied to prevent corporate failures. There is good evidence of application of
assignment content to a relevant context. Strong evidence of use of the IDEALS framework.
Almost no spelling mistakes and/or poor grammar.
Credit
65-74
The work is relevant, accurate and addresses several aspects of accounting and corporate
governance. There is demonstration of understanding in relation to a reasonable amount of the
content and advances a scholarly argument. There is emerging evidence of an overall
integrative view of accounting theory and corporate governance and how it can be applied to
prevent corporate failures. Evidence of use of the entire IDEALS framework. Some spelling
mistakes and/or poor grammar.
Pass
50-64
The information in the various aspects of the essay is relevant and accurate, but is not
integrated but does cover core aspects of accounting theory and corporate governance. There
is an attempt at a scholarly argument and the work indicates a limited understanding of
accounting and corporate governance and how it can be applied to prevent corporate failures.
Limited evidence of use of the IDEALS framework. Essay is referenced using EndNote and
APA 6th Style. Many spelling mistakes and/or poor grammar.
Fail
< 50
Any of the following will result in a Fail grade. The information in the essay is irrelevant,
inaccurate or has missed the point. The essay is insufficient; there is lack of engagement with
learning tasks or a failure to submit within the agreed time-frame. No evidence of use of the
IDEALS framework. Essay does not use EndNote and or the APA 6th style. Excessive spelling
mistakes and/or poor grammar.
Extensions:
No extensions will be granted. Late tasks will be accepted up to 72 hours after the submission deadline with
penalties.
Penalties:
There will be a deduction of 20% of the total available marks made from the total awarded mark for
each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission
– 40% penalty). This penalty does not apply for cases in which an application for special consideration
is made and approved. In an approved Disruption to Studies case you will be granted a new submission date
submission deadline.
ACCG927 Current Issues in Accounting and Corporate Governance Session 1 2016 Assessment Guide Page 10
Final exam
Due Date:
A two-hour final examination for this unit will be held during the University Examination period.
Weighting: 30%
Submission:
You are expected to present yourself for examination at the time and place designated in the University
Examination Timetable. The timetable will be available in Draft form approximately eight weeks before
the commencement of the examinations and in Final form approximately four weeks before the
commencement of the examinations.
http://exams.mq.edu.au/
代写assignment ACCG927 Current Issues in Accounting
The only exception to not sitting an examination at the designated time is because of documented
illness or unavoidable disruption. In these circumstances you may wish to consider applying for
Disruption to Studies. The University’s policy on Disruption to Studies is available at:
http://www.mq.edu.au/policy/docs/disruption_studies/policy.html.
If a Supplementary Examination is granted as a result of the Disruption to Studies the examination will
be scheduled as per the Supplementary Examination timetable of the Faculty. Please note that the
supplementary examination will be of the similar format as the final examination.
The Macquarie university examination policy details the principles and conduct of examinations at the
University. The policy is available at:
http://www.mq.edu.au/policy/docs/examination/policy.htm.
Unit guide ACCG927 Current Issues in Accounting and Corporate Governance
http://unitguides.mq.edu.au/unit_offerings/48009/unit_guide/print 8.
Further details about the final exam for this unit will be available in the final week of classes and also on
the unit web page (iLearn).
To pass this unit you must pass (obtain at least 50%) in the overall performance and you must pass
(obtain at least 50%) in the final examination.
Deliverables:
The final exam is summative assessment designed to let you demonstrate the knowledge and skills you
have attained in the previous three formative assessments.
代写assignment ACCG927 Current Issues in Accounting
