Capstone in Accounting
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You can contact staff by:
- Calling +64 7 838 4466 select option 1, then enter the extension.
Extensions starting with 4, 5, 9 or 3 can also be direct dialled:
- For extensions starting with 4: dial +64 7 838 extension.
- For extensions starting with 5: dial +64 7 858 extension.
- For extensions starting with 9: dial +64 7 837 extension.
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Students who successfully complete the course should be able to:
Students should be able to develop critical thinking about the past present and future of accounting practice and theory.
They should also be able to develop sound analytical skills about the past, present & future of accounting theory and practice.
This paper also aims to make students familiar with theoretical and practical issues in accounting along with controversies in accounting.Linked to the following assessments:
The format for the sessions will typically be two hours of formal class (all together followed by splitting into two concurrent tutorial streams.
The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.
The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.
Error: Assessment components must add up to 100%
At least one Assessment Component needs to be entered
|Component Description||Due Date||Time||Percentage of overall mark||Submission Method||Compulsory|
|1. Test One||
21 Nov 2019
|2. Test Two||
5 Dec 2019
|3. Test Three||
16 Dec 2019
9 Dec 2019
|5. Tutorial Work||
Required and Recommended Readings*
Please note that some books have been placed on Desk Copy at the Central Library at the Hamilton Campus. A number of these books are relevant to both the weekly topics and to the essay topics.
AGENCY AND STAKEHOLDER THEORY
Kaler, J.(2003). Differentiating stakeholder theories.Journal of Business Ethics, 46(1), 71-83. 10.1023/a:1024794710899Kaler, J.(2006). Evaluating stakeholder theory. Journal of Business Ethics, 69(3), 249-268. 10.1007/s10551-006-9089-2
Donaldson, T., & Preston, L. E. (1995).The stakeholder theory of the corporation: Concepts, evidence, and implications. The Academy of Management Review, 20(1), 65-91.
Hill, C. W. L., & Jones, T. M. (1992). Stakeholder-agency theory. Journal of Management Studies, 29(2), 131-154.
Emerson Wagner Mainardes, Helena Alves, Mario Raposo, (2011) "Stakeholder theory: issues to resolve", Management Decision, 49(2), pp.226 - 252
DEVELOPMENT IN ACCOUNTING
Goldberg, L.(1971). The Development of Accounting. In C. Gibson & G. Meredith & R. Peterson (Eds.), Accounting Concepts (pp. 4-37).
Littleton, A.(1968). The antecedents of double entry bookkeeping. In M. Charfields (Ed.), Contemporary Studies in the Evolution of Accounting Thought (pp. 21-29). Belmont: Dickenson.
Gleeson-White, Jane. (2011) Double entry: How the merchants of Venice shaped the modern world – and how their invention could make or break the planet.
University Library record or Kindle version from Amazon.com
Carmona, S. & Ezzamel, M.(2007) Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt. Accounting, Auditing and Accountability Journal, 20(2) 177-209
ACCOUNTING THEORY DEVELOPMENT
Chua, W.(1986). Radical developments in accounting thought. The Accounting Review, October, 601-632.
Watts, R. L., & Zimmerman, J. L. (1978). Towards a positive theory of the determination of accounting standards. The Accounting Review, January, 112-134.
Wells, M.(1976). A Revolution in Accounting Thought? The Accounting Review, July, 471-482
Baker, C. R., & Bettner, M. S.(1997). Interpretive and critical research in accounting: a commentary on its absence from mainstream accounting research. Critical Perspectives on Accounting, 8, 292-310.
Hines, R.(1988). Popper's methodology of Falsificationism and accounting research. The Accounting Review, 63(4), 657-662.
CONCEPTUAL FRAMEWORKS DEVELOPMENTS AND CRITICISMS
External Reporting Board. (2012). Website. Retrieved from http://www.xrb.govt.nz/Site/Home/default.aspx
George J Benston, Michael Bromwich, Alfred Wagenhofer. (2006). Principles- Versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy. Abacus, 42(2), 165.
Jennifer Francis, Katherine Schipper. (1999). Have financial statements lost their relevance? Journal of Accounting Research, 37(2), 319-352.
Christopher W Nobes. (2005). Rules-Based Standards and the Lack of Principles in Accounting. Accounting Horizons, 19(1), 25-34.
Hlaciuc, E., Mihalciuc, C. C., Cibotariu, I. S., & Apetri, A. N. (2009). Some issues about the transition from U.S. Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). Annales Universitatis Apulensis: Series Oeconomica, 11(1), 275–289.
Benston, G. J., Carmichael, D. R., Demski, J. S., Dharan, B. G., Jamal, K., Laux, R., & Vrana, G.(2007). The FASB’s conceptual framework for financial reporting: A critical analysis. Accounting Horizons, 21(2), 229–238.
NATURE OF ASSETS
Hooper, K., Kearins, K., & Green, R. (2005). Knowing “the price of everything and the value of nothing”: accounting for heritage assets. Accounting, Auditing & Accountability Journal, 18(3), 410-433. 10.1108/09513570510600765
Seetharaman, A., Balachandran, M., & Saravanan, A. S. (2004). Accounting treatment of goodwill: yesterday, today and tomorrow: problems and prospects in the international perspective. Journal of Intellectual Capital, 5(1), 131-152
Cascini, K. T., & DelFavero, A.(2011). An evaluation of the implementation of fair value accounting: Impact on financial reporting. Journal of Business & Economics Research, 9(1), 1–16.
Hall, T. (2002). NZ telco in accounts inquiry. FT.com, N.A-N/A
Kamnikar, J. A. C. P. A., Kamnikar, E. G. C. P. A., & Burrowes, A.(2012). One size does not fit all. Journal of Accountancy, 213(1), 46-49,10,12.
Warren, K.(2005). Converting to international accounting standards. Chartered Accountants Journal, 84(6), 18-21
Tweedie, David.The Way Forward: International Accounting Standards [online]. Australian Chief Executive: Official Journal of the Committee for Economic Development of Australia, May 2006: 28-31.
ACCOUNTING PROFESSION, ETHICS AND CREATIVE ACCOUNTING
Sivakumar, V.(2003). The accounting profession's code of ethics: Is it a code of ethics or a code of quality assurance?. Critical Perspectives on Accounting, 14(4), 483-503. 10.1016/s1045-2354(02)00138-7
Scholtens, B & Dam, L.(2007) Cultural values and international differences in business ethics. Journal of Business Ethics, 75: 273-284.
Hooks, J., & van Staden, C. J.(2011). Evaluating environmental disclosures: The relationship between quality and extent measures. The British Accounting Review, 43(3), 200-213. 10.1016/j.bar.2011.06.005Milne, M. J., & Grubnic, S.(2011). Climate change accounting research: keeping it interesting and different. Accounting, Auditing & Accountability Journal, 24(8), 948-977. 10.1108/09513571111184715
Woods, M. (2003). The global reporting initiative. The CPA Journal, 73(6), 60-65
YOUTUBE VIDEO LINKSThe structure of scientific revolutions (Pt 1, 2 & 3)
Introduction to Epistemology
A substantial number of texts and other materials are on desk copy. If you wish for any others to be added please see me well before key dates with the FULL details and they will be added to the list.
Linkages to Other Papers*
Prerequisite papers: ACCT202 or ACCTN202
Restricted papers: ACCT301, ACCT401