AC315: Contemporary Issues in Accounting

Module code: AC315

Module provider: Business Informatics, Systems and Accounting; Henley Business School

Credits: 40

Level: 6

When you'll be taught: Semester 1 / 2

Module convenor: Dr Ronita Ram, email: ronita.ram@henley.ac.uk

Pre-requisite module(s): BEFORE TAKING THIS MODULE YOU MUST TAKE AC206 AND TAKE AC102 AND TAKE AC108 (Compulsory)

Co-requisite module(s):

Pre-requisite or Co-requisite module(s):

Module(s) excluded:

Placement information: na

Academic year: 2024/5

Available to visiting students: No

Talis reading list: No

Last updated: 19 November 2024

Overview

Module aims and purpose

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.

Module 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. Develop a literature review on a selected topic which provides a synthesis and critical analysis of the relevant literature.
4. Produce an original dissertation, which critically analyses a particular research question and examines this question using appropriate data and methodology.

Module 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.

Structure

Teaching and learning methods

The module is primarily research based, where the students are expected to carry out research on a particular topic in discussion with their supervisors.  Lectures will be delivered for providing general guidance on research methods, doing literature review and writing up the dissertation. Students are provided with one to one supervision meetings for their dissertation over semester 1 and summer term so they are supported during the course of research process.  Students are expected to read a number of academic articles and carry out independent research in consultation with their supervisors.

Study hours

At least 20 hours of scheduled teaching and learning activities will be delivered in person, with the remaining hours for scheduled and self-scheduled teaching and learning activities delivered either in person or online. You will receive further details about how these hours will be delivered before the start of the module.

Please note the independent study hours above are notional numbers of hours; each student will approach studying in different ways. We would advise you to reflect on your learning and the number of hours you are allocating to these tasks.

Semester 1 The hours in this column may include hours during the Christmas holiday period.

Semester 2 The hours in this column may include hours during the Easter holiday period.

Summer The hours in this column will take place during the summer holidays and may be at the start and/or end of the module.

Assessment

Requirements for a pass

Students need to achieve an overall module mark of 40% to pass this module.

Summative assessment

Penalties for late submission of summative assessment

The Support Centres will apply the following penalties for work submitted late:

Assessments with numerical marks

• where the piece of work is submitted after the original deadline (or any formally agreed extension to the deadline): 10% of the total marks available for that piece of work will be deducted from the mark for each working day (or part thereof) following the deadline up to a total of three working days;
• the mark awarded due to the imposition of the penalty shall not fall below the threshold pass mark, namely 40% in the case of modules at Levels 4-6 (i.e. undergraduate modules for Parts 1-3) and 50% in the case of Level 7 modules offered as part of an Integrated Masters or taught postgraduate degree programme;
• where the piece of work is awarded a mark below the threshold pass mark prior to any penalty being imposed, and is submitted up to three working days after the original deadline (or any formally agreed extension to the deadline), no penalty shall be imposed;
• where the piece of work is submitted more than three working days after the original deadline (or any formally agreed extension to the deadline): a mark of zero will be recorded.

Assessments marked Pass/Fail

• where the piece of work is submitted within three working days of the deadline (or any formally agreed extension of the deadline): no penalty will be applied;
• where the piece of work is submitted more than three working days after the original deadline (or any formally agreed extension of the deadline): a grade of Fail will be awarded.

The University policy statement on penalties for late submission can be found at: /cqsd/-/media/project/functions/cqsd/documents/qap/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.

Formative assessment

Formative assessment is any task or activity which creates feedback (or feedforward) for you about your learning, but which does not contribute towards your overall module mark.

Supervisor will provide feedback once on literature review, which must be submitted by end of November, and once on draft dissertation.

Reassessment

Additional costs