Sustainability reporting in accounting

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Reference no: EM131935978

Contemporary Issues in Accounting

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 Details

Details of Each Assessment Item

The assessments for this subject are described below. The description includes the type of assessment, its purpose, weighting, due date and submission requirements, the topic of the assessment, details of the task and detailed marking criteria, including a marking rubric for essays, reports and presentations.

Supplementary assessment information and assistance can be found in Moodle.

KOI expects students to submit their own original work in both assignments and exams, or the original work of their group in the case of group assignments.

Assessment 1

Assessment Type: Assignment - individual assessment

Purpose: This assessment is designed to allow students to demonstrate a higher level of understanding of accounting standards and theoretical and philosophical approaches, as they apply to the resolution of more complex accounting problems. This assessment relates to Learning Outcomes a, b and c.

Topic: This assignment covers the in-depth theoretical concepts with practical accounting task application based on the topics from the subject.

Task Details: Students are required to prepare a comprehensive report directed to an Australian ASX Top 100 listed corporation detailing a critical analysis of the effectiveness of the corporation to meet the obligations of the conceptual framework of accounting.

Consideration of the Conceptual Framework Objective, Recognition Criteria, Fundamental and Enhancing Guidelines is essential. The relationship between accounting research and professional practice is essential. This article needs to inform your arguments.

The analysis and supported recommendations need to be formatted into a professional report as would be expected in a modern organisation by management and clients. It should include an abstract, introduction, body, conclusion and bibliography. Maximum word count is 1500 words not including the abstract or bibliography.

Research Requirements: Students need to support their analysis and recommendations with the text and minimum of 10 recent and relevant academic journal articles. Other sources may also be used but students need to be confident of the academic validity of such sources.

Presentation: Report - 2000 +10% word report. The word count excludes the cover sheet, contents page, references, appendices, and illustrations (e.g. diagrams, graphs and tables). Students need to stay within the assigned word limits, and indicate the word count on the cover page of the assignment. Marks will be reduced for assignments shorter than or greater than the minimum word count.
o The report should be typed double spaced, using Times New Roman font size of either 10 point or 12 point.
o Every page should be clearly numbered.
o The assignment should include the following parts:
o A title / cover page, which indicates basic information such as Subject title, Subject code, Trimester number, Assignment title, group members' full names and KOI student numbers, word count and name of the tutor;
o Executive Summary;
o Table of Contents;
o Main contents - Introduction, analysis using suitable headings and subheadings, Conclusions and Recommendations, Appendices (if any);
o References (using Harvard - Anglia style);

Assessment 2

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.

Value: Total value is 30% made up of 10% Group marks for report plus 20% individual marks for presentation. This assignment marks will be scaled to a mark out of 30 total subject marks.

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.

Reference no: EM131935978

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Reviews

len1935978

4/10/2018 2:30:08 AM

Recommendations / conclusions Value 30% Mark awarded Few or no recommendations made / no justification. Any recommendations made are not supported or are Some recommendations made / not well linked to the results of the evaluation or relevant theory. Good recommendations made, linked to the evaluation results / may not be linked back systematically Very good recommendations made, linked to the evaluation. Theory used systematically to justify recommendations and discuss enhancement of the organisation’s capabilities Excellent recommendations made, linked to the evaluation. Theory used in insightful way to justify recommendations and discuss enhancement of the organisation’s capabilities i nt theory Presentation Value 10% Mark awarded Referencing is absent / not systematic / incorrect Acceptable presentation – obvious errors demonstrating lack of attention to detail. Some attempt at referencing but obvious errors Good presentation overall but some obvious errors.

len1935978

4/10/2018 2:29:56 AM

Analysis of the organisation Value 30% Mark awarded Poor evaluation. Significant gaps in knowledge of the theory and lack of understanding of company’s capabilities. No analysis provided. Disjointed or no discussion. Simple discussion of areas of strength and weakness in the organisation’s capabilities. Work reflects limited engagement with organisational context or relevant theory. Not all aspects of task completed In sufficient detail. Most aspects of the task completed but assessment lacks cohesion. Identifies and discusses areas of strength and weakness in the organisation’s capabilities. Discussion of some relevant issues in theory and organisational content in evaluation. All aspects of the task completed – some cohesion. Identifies and clearly explains areas of strength and weakness in the organisation’s capabilities. Links to organisational context and relevant theory in evaluation. All aspects of the task completed with minimal errors in cohesion

len1935978

4/10/2018 2:29:43 AM

Criteria Fail (0 – 49%) Pass (50 – 64%) Credit (65 – 74%) Distinction (75 – 84%) High Distinction (85 – 100%) Research – extent and application Value 30% Mark awarded Inaccurate, inappropriate or no use of literature. Analysis not developed. No original explanations provided. Minimum number of sources, not all current or relevant. Paraphrasing used throughout but not always accompanied by original explanations. Theory relevant but not always linked to analysis. Good selection of theory from a range of sources to build and adequately justifies analysis. Paraphrasing used throughout but accompanied by original explanations Insightful and appropriate selection of theory from a good range of current and relevant sources to systematically build and justify analysis. Minimum paraphrasing Integration and originality in the selection and handling of relevant theory to build and justify analysis. Wide range of current and relevant sources integrated in systematic way.

len1935978

4/10/2018 2:29:35 AM

Marking Guide: Analysis 30% Research – extent and application 30% Recommendations/conclusions 20% Presentation 20% Marking Guide - Report: Analysis 30% Research – extent and application 30% Recommendations/conclusions 20% Presentation 20% This mark will be scaled to a mark out of 10 subject marks. Marking Guide – Presentation: 20%

len1935978

4/10/2018 2:28:53 AM

Are you able to quote me for the assessment I have attached. I have attached the subject outline where it is explained what is the criteria of the assessment. We are looking at assessment 1 and the company chosen is Myers. So, basically we will have to make a report on Myers latest annual report comparing and contrasting the conceptual framework attached in the email as well. We will also have to compare the facts given on other online tools about the companies position and see if they have made the report fair enough for the investors to makes decision. Points to be taken care of in conceptual frame work: Relevance Materiality Faithful representation Liabilities ( recognition measurement) Pg 86-91 in conceptual framework are imp. Would be grateful if you could quote me and let me know the delivery time.

len1935978

4/10/2018 2:20:15 AM

o 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. o 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. o 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.

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