Advanced Financial Accounting (ACC3012-N)
There are
arguments that understanding accounting practices in their organizational
contexts requires more than a technical description of accounting information
systems as they are conceived and designed in abstract. What is required are
studies of the way in which accounting systems become embodied in
organizational systems of accountability. There are a number
comparative accounting behavioural (CAB) models which are used to
understand and explain apparent accounting differences.
Task:
Select two
countries and collect data that presents the similarities and
differences of the accounting, auditing and financial systems and
practices in those nations. You must use
explanatory CAB models ( E.g Nobes, Hofstede or Gray) to explore
the collected data. This essay expects you collect sufficient
data about the two countries (Please collect secondary data and stick with
document review as a data collection method) in order to evaluate and criticise
the chosen model.
Please
ensure that you consider the availability and volume of data available for each
chosen country so that you can sufficiently undertake a critical and evaluative
analysis. Insufficient data will impede your ability to undertake a full
analysis via a CAB model. Furthermore, please ensure you collect only secondary
data, and utilise a document review process the data collection process.
Marking
criteria
| Description of chosen model | 20% |
| Data collection and data analysis | 25% |
| Critical evaluation of the model | 25% |
| Introduction and conclusion | 10% |
|
Appropriateness of the material referenced and Written presentation |
10% |
| Wiki presentation and contribution | 10% |
| Total | 100% |
Guidelines for Presentation of Assessed Work
Assignment Format
Your
assignment should consist of the following:
- Title Page.
- Assignment.
- Reference List.
- Appendices (if applicable).
Title Page
This
should contain the following information:
- Name of programme (and pathway if
applicable). - Your name, preferably in a larger font and
highlighted. - Module title (exactly as identified in your
module guide or specification). - Module code (exactly as identified in your
module guide or specification). - Module leader or group tutor.
- The assignment title.
- The date of submission.
- The word count of your essay
The Assignment
This
should be presented as follows:
- Text should be in a minimum of font size 12
in Arial (this document is in Arial size
12) - Line spacing of 1.5 (one and a half) as a
minimum. - Margin sizes should be the default ones used
in Microsoft Word (usually 2.54 cm left and right, 2.54cm top and bottom). - A clear gap should be left between paragraphs
to make it clear where they start and end. - Each page should be numbered as a minimum
standard. As you become more skilled in
word processing, you are encouraged to include a header or footer that includes
your name and the module code. - All work must be proof read and spell checked
to rectify spelling and typographical errors. - You should use an appropriate academic
writing style (see http://dissc.tees.ac.uk/Writing/Style/Contents.htm
for further help).
The Reference List
This
should:
- Start on a new page entitled ‘Reference List’
rather than ‘Bibliography’. - Not include a separate bibliography.
- Be presented with a clear gap between
references. - Be presented following the University
standard style format. For guidance see
References information on the Learning Hub site (http://dissc.tees.ac.uk/references/Content.htm) .
Appendices
These
should be clearly numbered and appropriately referred to in your assignment and
should not include information that is essential for the main body of the
assignment. Appendices should not be
used as a device for getting around the word limit.
Presentation
The
assignment and WIKI presentation you have to submit through available link on
the blackboard.
Rename the document
You
should use student number and name to
rename the document.
Word Limit
The
word count of the assignment is 1500.
|
Advanced Financial Accounting Marking Criteria |
|
90%-100% Exceptional work. Presentation is logical, error-free and, where appropriate, creative. There is an in-depth understanding of issues/problems and excellent critical/deep engagement with the material and concepts involved. Very skilful interpretation of data. Arguments, ideas and, where appropriate, solutions are presented coherently and fully underpinned by thorough research and reading. |
|
80%-89% Outstanding work with presentation of a very high standard. There is comprehensive understanding of key concepts and knowledge and clear evidence of critical analysis and insight. Accurate interpretation of data with arguments, ideas and solutions presented effectively and based on strong research and reading. |
|
70%-79% Extremely good work with presentation of a high standard. Demonstrates an excellent knowledge base with a clear understanding of the issues and application to practice where appropriate. There is some effective critical and analytical application of relevant research and reading. |
|
60%-69% The work is very good, logically structured and presented to a high standard. Demonstrates a strong knowledge base with a clear understanding of the issues and application to practice where appropriate. There is some critical and analytical application of relevant research. |
|
50%-59% The work is clearly presented and logically structured. It shows evidence of a sound understanding of the topic and addresses major issues. The work contains some discussion and interpretation of relevant perspectives although further development of the arguments presented would be beneficial. There are examples of critical reflection and evidence of application of theory to practice. |
|
40%-49% Adequate presentation. The work displays basic knowledge and understanding of the topic but is largely descriptive. There is an attempt to bring together different ideas and concepts although this would have been strengthened by the inclusion of further key issues. The structure of the work requires attention to its coherence and logical development of content. The link between theory and practice, where appropriate, is somewhat tenuous and its development would enhance the work considerably. |
|
30%-39% – Fail The work is poorly presented and contains numerous errors, inconsistencies and omissions with limited use of source material. The work displays a weak knowledge base and a lack of sufficient understanding of the topic. There is little or no evidence of the application of theory to practice where appropriate. It contains many unsupported statements with little attempt to bring issues together and lacks critical analysis and reflection. |
|
29% and below – Fail The work is very poorly presented and contains numerous serious errors, inconsistencies and omissions with little use of source material. The work displays a very weak knowledge base and a lack of sufficient understanding of the topic. There is little or no evidence of the application of theory to practice where appropriate. It contains many unsupported statements with little attempt to bring issues together and there is a complete lack of critical analysis and reflection. |
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