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accounting and reporting

Assignment Requirements
 
Using two key academic journal articles* critically evaluate how the discipline of Financial Accounting and Reporting has evolved to incorporate non -financial elements e.g. carbon emissions, water usage etc. Your critical analysis should also include what has been proposed as the rationale behind the quantification of these non-financial elements and what potential benefits / limitations there are to this new area of Financial Accounting and Reporting.
Your references are not limited to just these 2 articles however, the key themes and arguments of the 2 articles will form a significant proportion of your submission. Consequently, be selective and diligent when choosing your academic articles, but also, research and appropriately reference related themes and ideas to support your discussions and assertions.
Draft
ACFI5005 Financial Accounting and Reporting
COURSEWORK ASSESSMENT BRIEF
This assignment is to be in an essay format and completed on an individual basis.
The assignment brief and submission guidelines are detailed below:
 
MODULE Learning Outcomes TO BE Assessed:

To establish a thorough understanding of financial accounting developments and practice in the context of current theoretical developments (Subject Related).
To evaluate contemporary financial accounting techniques and practices (SR)
To critically analyse the significance and value of financial accounting standards (SR)
To understand and appraise the adequacy of the audit function
To develop skills required for independent and self-managed learning (non SR)
To develop analytical skills required for critical evaluation (non SR)
To develop the capacity to convey reasoned conclusions via logical and critical analysis (non SR)
To enhance communication skills (non SR)
To evaluate contemporary financial accounting techniques and practices

It may be that, due to the possible diversity of student response, learning outcomes will be covered to differing / varying degrees by each student.
 
ASSIGNMENT BRIEF
 
Using two key academic journal articles* critically evaluate how the discipline of Financial Accounting and Reporting has evolved to incorporate non -financial elements e.g. carbon emissions, water usage etc. Your critical analysis should also include what has been proposed as the rationale behind the quantification of these non-financial elements and what potential benefits / limitations there are to this new area of Financial Accounting and Reporting.
 
Your references are not limited to just these 2 articles however, the key themes and arguments of the 2 articles will form a significant proportion of your submission. Consequently, be selective and diligent when choosing your academic articles, but also, research and appropriately reference related themes and ideas to support your discussions and assertions.
 
In addition please submit a hard copy of the 2 articles used with your paper submission to the SAC.
 
Every student must use 2 different articles. The articles that you choose will be on a first come first served basis so you will need to email Michelle David with your choice of articles, so that they can be approved. If you have not chosen your articles by week 4 (i.e. emailed me with your choices) then, I will choose for you.
 
*During weeks 1, 2, & 3 we will identify a series of articles during class…
 
Further assignment information
 
SUBMISSION GUIDELINES:

Your answer should be submitted FOR THE ATTENTION OF MICHELLE DAVID
Submission of this assignment should be in two formats:

–          A hard copy must be handed in to the Student Advice Centre by the above deadline, and
–          An electronic version must be submitted through TURNITIN (via Blackboard) also by the above deadline.

The overall assignment should be of no more than 3,000 words in total.

–          Note that the list of references is not included in the word count.

All of the usual University regulations will apply with regard to the late submission of work and plagiarism – see the module/programme handbook for an outline of certain areas.
All grades are provisional until ratified by the programme board.
A breakdown of how the essay will be assessed is provided for you below:

 

Assessment Criteria
% of total marks

Introduction
15

Main content
50

Conclusion
15

Structure and overall style
10

Referencing
10

TOTAL
100

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Mark Range
Criteria

90-100%Distinction
Demonstrates an exceptional ability and insight, indicating the highest level of technical competence.The work has the potential to influence the forefront of the subject, and may be of publishable/exhibitable quality.
Relevant generic skills are demonstrated at the highest possible standard.

80-89%Distinction
Demonstrates an outstanding ability and insight based on authoritative subject knowledge and a very high level of technical competence.The work is considered to be close to the forefront of the subject, and may be close to publishable/exhibitable quality.
Relevant generic skills are demonstrated at a very high level.

70-79%Distinction
Demonstrates an authoritative, current subject knowledge and a high level of technical competence.The work is accurate and extensively supported by appropriate evidence. It may show some originality. Clear evidence of capacity to reflect critically and deal with ambiguity in the data.
Relevant generic skills are demonstrated at a high level.

60-69%Merit
Demonstrates a sound, current subject knowledge. No significant errors in the application of concepts or appropriate techniques.   May contain some minor flaws.The work is well developed and coherent; may show some originality. Clear evidence of capacity to reflect critically.
Relevant generic skills are demonstrated at a good level.

50 – 59%Pass
Demonstrates satisfactory subject knowledge. Some evident weaknesses; possibly shown by conceptual gaps, or limited use of appropriate techniques.The work is generally sound but tends toward the factual or derivative. Limited evidence of capacity to reflect critically.
Relevant generic skills are generally at a satisfactory level.

45 -49%Marginal Fail
Demonstrates satisfactory subject knowledge to some degree. Some important weaknesses; possibly shown by factual errors, conceptual gaps, or limited use of appropriate techniques.The work is generally sound but tends toward the factual or derivative.  Little evidence of capacity to reflect critically.
Relevant generic skills are generally at a satisfactory level.

40-44%
Demonstrates limited core subject knowledge. Some important weaknesses; possibly shown by factual errors, conceptual gaps, or limited use of appropriate techniques.The work lacks sound development. Little evidence of capacity to reflect critically.
The quality of the relevant generic skills do not meet the requirements of the task.

30-39%
Demonstrates inadequate subject knowledge.The work lacks coherence and evidence of capacity to reflect critically.
The quality of the relevant generic skills do not meet the requirements of the task.

20-29%
Demonstrates seriously inadequate knowledge of the subject.The work contains minimal evidence of awareness of relevant issues or theory.
The quality of the relevant generic skills do not meet the requirements of the task.

10-19%
The work is almost entirely lacking in evidence of knowledge of the subject. No evidence of awareness of relevant issues or theory.The quality of the relevant generic skills do not meet the requirements of the task.

0-9%
The work presents information that is irrelevant and unconnected to the task.No evident awareness of appropriate principles, theories, evidence and techniques.

 
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