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Course profile

Advanced Studies in Accounting (ACCT4101)

Study period
Sem 1 2025
Location
St Lucia
Attendance mode
In Person

Course overview

Study period
Semester 1, 2025 (24/02/2025 - 21/06/2025)
Study level
Undergraduate
Location
St Lucia
Attendance mode
In Person
Units
2
Administrative campus
St Lucia
Coordinating unit
Business School

This integrative, capstone course is concerned with the interplay of accounting strategy and organisational policy and strategy making. How accounting strategy supports the achievement of the strategic ambitions of organisations is a particular focus. Key issues are establishing effective accounting strategies and the organisational and environmental precursors to developing such strategies. The distinction between financial and managerial accounting is given less emphasis; flexibility in the analysis of organisational opportunities is given more emphasis. Students are expected to show intellectual leadership by conducting a significant research project within the domain of accounting.

Course requirements

Prerequisites

You'll need to complete the following courses before enrolling in this one:

(ACCT2110 or 3102) + 4 units from the major

Restrictions

Capstone course to be studied in the major. Course is restricted to students enrolled in the BAdvBus(Hons) program.

Course contact

Course staff

Lecturer

Timetable

The timetable for this course is available on the UQ Public Timetable.

Additional timetable information

Please note: Teaching staff do not have access to the timetabling system to help with class allocation. Therefore, should you need help with your timetable and/or allocation of classes, please ensure you email business.mytimetable@uq.edu.au from your UQ student email account with the following details:

  • Full name
  • Student ID
  • Course Code

Aims and outcomes

This course will introduce you to research in accounting. Accounting is the language of business, which helps build trust in the business world by reducing information asymmetry and facilitating governance. The aim of the accounting discipline is to advance our knowledge in the information and governance role played by accounting information. This involves using analytical, empirical archival, experimental, and field study methods and addresses accounting questions, external and internal, in accounting, auditing, disclosure, financial reporting, corporate governance, etc. More specifically, the course will develop your capabilities to undertake research in the accounting discipline. You will learn various research methods and study published research papers in which these research methods have been used. You will learn to evaluate how well the research methods have been used in published research papers. You will also develop an understanding of some of the exciting, leading-edge research in the accounting discipline. This understanding may enable you to identify research topics that you would like to pursue, perhaps in a master's or PhD thesis. The course will help you gain the following knowledge and skills:

  • Content knowledge:ᅠ knowledge of concepts, theories, and research methods that can be used to study phenomena in the accounting discipline.
  • Analytical proficiency:ᅠ ability to apply content knowledge in well-structured, clear, and compelling ways to understand and evaluate existing or proposed practical research in the accounting discipline.
  • Dialectical proficiency:ᅠ ability to apply critical reasoning to evaluate existing or proposed practical research in the accounting discipline.
  • Written proficiency:ᅠ ability to prepare well-structured research reviews and proposals that conform to good grammar and style.
  • Oral proficiency:ᅠ ability to prepare and present oral presenta

Learning outcomes

After successfully completing this course you should be able to:

LO1.

Describe some major and enduring research topics in the accounting discipline.

LO2.

Develop a research question that addresses current accounting issues based on theoretical and methodological considerations learned in the course.

LO3.

Demonstrate abilities in analysing and critiquing accounting policies and practices from multiple perspectives.

LO4.

Undertake research in the accounting discipline.

LO5.

Demonstrate an understanding of the practical application of concepts and models of accounting.

LO6.

Evaluate research papers in the accounting discipline.

LO7.

Develop an understanding of how the application of the methods of business research can generate new insight into accounting.

Assessment

Assessment summary

Category Assessment task Weight Due date
Paper/ Report/ Annotation Research Paper Evaluation 20%

28/03/2025 3:00 pm

Participation/ Student contribution, Presentation In-Class Presentation
  • In-person
30%

Powerpoint Slides Due 3:00pm - 28/04/2025

Presentation During Class Week 9 - Week 12

In class Presentation

Paper/ Report/ Annotation Research Proposal 50%

13/06/2025 3:00 pm

Assessment details

Research Paper Evaluation

Mode
Written
Category
Paper/ Report/ Annotation
Weight
20%
Due date

28/03/2025 3:00 pm

Learning outcomes
L01, L02, L03, L04, L05, L06, L07

Task description

You are expected to actively participate in the class discussion.

First, you are required to write evaluations of the papers assigned for presentation in the week and to participate in the discussion of the paper based on your evaluation.

Second, you are required to actively participate in the class discussion.

More details will be provided on Blackboard.

AI Statement:

This assessment task evaluates students' abilities, skills and knowledge without the aid of generative Artificial Intelligence (AI). Students are advised that the use of AI technologies to develop responses is strictly prohibited and may constitute student misconduct under the Student Code of Conduct.

Submission guidelines

Submit via Blackboard

Deferral or extension

You may be able to apply for an extension.

Late submission

A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.

In-Class Presentation

  • In-person
Mode
Oral, Product/ Artefact/ Multimedia
Category
Participation/ Student contribution, Presentation
Weight
30%
Due date

Powerpoint Slides Due 3:00pm - 28/04/2025

Presentation During Class Week 9 - Week 12

In class Presentation

Learning outcomes
L01, L02, L03, L04, L05, L06, L07

Task description

You are expected to, from time to time, present and lead the class discussion.

First, you are required to prepare slides for the paper assigned to you and to present the paper in class.

Your slides must be submitted through Blackboard prior to presenting the paper in class.

Second, you are required to lead the discussion in the class.

Please note that leading a discussion does not involve you speaking the whole time. Rather, you are to engage the class in a critical appraisal of the paper based on the major issues you saw in it.

Please Note: The presentation will be recorded for marking purposes per UQ Policy.

AI Statement:

This assessment task evaluates students' abilities, skills and knowledge without the aid of generative Artificial Intelligence (AI). Students are advised that the use of AI technologies to develop responses is strictly prohibited and may constitute student misconduct under the Student Code of Conduct.

Submission guidelines

10% Late Penalty applies to submitted material only. Late submissions are not accepted for in-class presentations. Failure to present at the scheduled time will result in a mark of zero for the presentation portion of this assessment.

Deferral or extension

You may be able to apply for an extension.

Extensions or deferrals are not available for this presentation. An extension may be available for the submitted material only.

Late submission

A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.

Research Proposal

Mode
Written
Category
Paper/ Report/ Annotation
Weight
50%
Due date

13/06/2025 3:00 pm

Learning outcomes
L01, L02, L03, L04, L05, L06, L07

Task description

For the final assessment of this course, you will be required to submit a proposal outlining your research on a topic related to Accounting.

Your proposal should focus on an emerging topic in the field that is expected to make an incremental contribution to existing literature.

A proposal is a plan for a research project that you have yet to undertake, and its purpose is to assist you in clarifying and planning the steps you will take to complete it.

AI Statement:

This assessment task evaluates students' abilities, skills and knowledge without the aid of generative Artificial Intelligence (AI). Students are advised that the use of AI technologies to develop responses is strictly prohibited and may constitute student misconduct under the Student Code of Conduct.

Submission guidelines

To be submitted via the course Blackboard site.

Deferral or extension

You may be able to apply for an extension.

Late submission

A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.

Course grading

Full criteria for each grade is available in the Assessment Procedure.

Grade Cut off Percent Description
1 (Low Fail) 0 - 29

Absence of evidence of achievement of course learning outcomes.

2 (Fail) 30 - 46

Minimal evidence of achievement of course learning outcomes.

3 (Marginal Fail) 47 - 49

Demonstrated evidence of developing achievement of course learning outcomes

4 (Pass) 50 - 64

Demonstrated evidence of functional achievement of course learning outcomes.

5 (Credit) 65 - 74

Demonstrated evidence of proficient achievement of course learning outcomes.

6 (Distinction) 75 - 84

Demonstrated evidence of advanced achievement of course learning outcomes.

7 (High Distinction) 84 - 100

Demonstrated evidence of exceptional achievement of course learning outcomes.

Additional course grading information

Grades will be allocated according to University-wide standards of criterion-based assessment.

Supplementary assessment

Supplementary assessment is available for this course.

Learning resources

You'll need the following resources to successfully complete the course. We've indicated below if you need a personal copy of the reading materials or your own item.

Library resources

Find the required and recommended resources for this course on the UQ Library website.

Learning activities

The learning activities for this course are outlined below. Learn more about the learning outcomes that apply to this course.

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Learning period Activity type Topic
Week 1
Seminar

Introduction and Accounting Theory

Learning outcomes: L02, L04, L06

Week 2
Seminar

Development of Accounting Theory

Learning outcomes: L02, L03, L04, L05

Week 3
Seminar

Presentation and Critical Discussion of a Paper

How to present and discuss a research paper?

Learning outcomes: L01, L02, L03, L04, L05, L06, L07

Week 4
Seminar

SLR in Accounting Research

How to conduct a Systematic Literature Review (SLR) in Accounting Research?

Learning outcomes: L01, L02, L03, L04, L05, L06, L07

Week 5
Seminar

Methodology for Accounting Research

Learning outcomes: L02, L04, L07

Week 6
Seminar

Accounting for Sustainability

Learning outcomes: L01, L02, L05, L06, L07

Week 7
Seminar

Corporate Governance and Social Responsibility

Learning outcomes: L01, L02, L03, L04, L05, L06, L07

Week 8
General contact hours

Research Proposal Preparation

Research proposal preparation - no seminar this week

Learning outcomes: L01, L02, L03, L04, L05, L06, L07

Mid-sem break
No student involvement (Breaks, information)

In-Semester Break

In-Semester Break - No Classes

Week 9
Seminar

Board Composition

Financial and non-financial implications of board composition

Learning outcomes: L01, L02, L03, L04, L05, L06, L07

Week 10
Seminar

Integrated Reporting

Learning outcomes: L01, L02, L03, L04, L05, L06, L07

Week 11
Seminar

Measurement of Earnings Quality

Learning outcomes: L01, L02, L03, L04, L05, L06, L07

Week 12
Seminar

Determinants and Consequences of Earnings Quality

Learning outcomes: L01, L02, L03, L04, L05, L06, L07

Week 13
Seminar

Course Review

Learning outcomes: L01, L02, L03, L04, L05, L06, L07

Policies and procedures

University policies and procedures apply to all aspects of student life. As a UQ student, you must comply with University-wide and program-specific requirements, including the:

Learn more about UQ policies on my.UQ and the Policy and Procedure Library.