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

Teaching periods
Location
Start and end dates
Last self-enrolment date
Census date
Last withdraw without fail date
Results released date
Semester 1
Location
Hawthorn
Start and end dates
26-February-2024
26-May-2024
Last self-enrolment date
10-March-2024
Census date
31-March-2024
Last withdraw without fail date
12-April-2024
Results released date
02-July-2024
Semester 2
Location
Hawthorn
Start and end dates
29-July-2024
27-October-2024
Last self-enrolment date
11-August-2024
Census date
31-August-2024
Last withdraw without fail date
13-September-2024
Results released date
03-December-2024

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)
Face to Face Contact (Phasing out)
Workshop
3.00 12 weeks 36
Unspecified Learning Activities (Phasing out)
Independent Learning
9.50 12 weeks 114
TOTAL150

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
TOTAL150

Assessment

Type Task Weighting ULO's
AssessmentIndividual 30 - 50% 1,2,3 
ExaminationIndividual 40 - 50% 1,2,4,5 
PresentationGroup 10 - 20% 1,2,5 
AssessmentIndividual 30 - 50% 1,2,3 
ExaminationIndividual 40 - 50% 1,2,4,5 
PresentationGroup 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.