AC308-Contemporary Issues in Accounting

Module Provider: Business Informatics, Systems and Accounting
Number of credits: 30 [15 ECTS credits]
Level:6
Terms in which taught: Autumn / Summer term module
Pre-requisites: AC206 Financial Accounting AC102 Assurance, Governance and Ethics AC207 Principles of Tax AC208 Management Information
Non-modular pre-requisites:
Co-requisites:
Modules excluded:
Module version for: 2017/8

Module Convenor: Dr Ronita Ram

Email: ronita.ram@henley.ac.uk

Summary module description:
This module is delivered at University of Reading and Beijing Institute of Technology.

Aims:
This module aims to develop and add to the knowledge, understanding and critical appreciation of a broad range of topical issues facing the accountancy profession and industry. This is achieved via a more detailed consideration of the theoretical and empirical evidence relating to a range of contemporary contextual topics.

Assessable learning outcomes:
By the end of the module it is expected that the student will be able to:
1. Explain and critically discuss a variety of contemporary issues currently facing the accountancy profession or industry
2. Analyse, synthesise and evaluate the contribution of a range of academic and professional authors to those debates
3. Organise and present information clearly, succinctly and in the required format
4. Students undertaking the project will be assessed on their skills in collecting and analysing data.

Additional outcomes:
Module classes encourage the development of oral communication skills, and the students’ effectiveness in group situations including independent, reflective and collaborative learning Students consolidate additional IT skills by use of relevant web resources and communication techniques, including Blackboard.

Outline content:
Contemporary issues may include, for example; ethical and governance considerations and debates, audit related issues and debates, tax related issues and debates, financial reporting related issues and debates, management control related issues and debates.

Brief description of teaching and learning methods:
Lectures will be used for the exposition of the major concepts, principles and techniques under consideration. Classes will be used for student-led presentations and/or discussions.

Contact hours:
  Autumn Spring Summer
Lectures 22 2
Practicals classes and workshops 20 2
Guided independent study 88 60 106
       
Total hours by term 130.00 60.00 110.00
       
Total hours for module 300.00

Summative Assessment Methods:
Method Percentage
Written assignment including essay 100

Other information on summative assessment:
Students will EITHER:
complete write one c. 3,500 word essay in the Autumn term and one c. 3,500 word essay in the Summer term; or
complete one research-based project of c. 8,000 words to be submitted in the Summer term.
The project option will depend on the availability of an appropriate supervisor.

Formative assessment methods:

Penalties for late submission:
The Module Convenor will apply the following penalties for work submitted late, in accordance with the University policy.

  • where the piece of work is submitted up to one calendar week after the original deadline (or any formally agreed extension to the deadline): 10% of the total marks available for the piece of work will be deducted from the mark for each working day (or part thereof) following the deadline up to a total of five working days;
  • where the piece of work is submitted more than five working days after the original deadline (or any formally agreed extension to the deadline): a mark of zero will be recorded.

  • The University policy statement on penalties for late submission can be found at: http://www.reading.ac.uk/web/FILES/qualitysupport/penaltiesforlatesubmission.pdf
    You are strongly advised to ensure that coursework is submitted by the relevant deadline. You should note that it is advisable to submit work in an unfinished state rather than to fail to submit any work.

    Length of examination:

    Requirements for a pass:
    A minimum mark of 40%

    Reassessment arrangements:

    Last updated: 18 April 2017

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