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ACCTING7026 Accounting Systems and Processes
Questions:
Each student must investigate an Accounting Systems & Processes (M) topic and write a research report. The investigation includes a critical review of existing literature on a topic and a discussion which attempts to extend existing work by adding original ideas and explaining the implications for accounting specifically, and business more generally. This investigation is to culminate with a research report, including a specific title, an executive summary, an introduction, a main body, and relevant conclusions.
The report must also list the references used.
2. Research report details
i) The complete list of the topics is presented in Section 3 of this document.
ii) Only topics from the list are allowed.
iii) To investigate the selected topic, each must conduct research by surveying a variety of sources, including journal and magazine articles, books etc., which must be as recent as possible. Students can use the online library resources (including library search facilities and databases) to source the research material.
Professionals from relevant organisations in the industry are also an acceptable source of information, if a student prefers to collect primary information.
iv) The research report must be word-processed, spell-checked, and carefully proof-read, and must conform to the structure and format presented in Section 4 of this document.
v) The completed research report should be between 3,500-4,000 words in length (line spacing 1.5). References are not included in the word count. Appendices with material supporting the report discussion may be used if necessary, but they are not included in the word count.
vi) The research report must be submitted electronically, in an MS Word .docx format, via MyUni (submission instructions to be provided in due course).
vii) The research report must be submitted at or before 11.59pm (ADL time) on
viii) Late submissions will be penalised 10%/day (including week-ends and public holidays), unless an extension has been approved by the Lecturer-in-Charge prior to the due date.
ix) Topic investigation and report writing must be an individual effort. The University considers plagiarism as a serious act of academic misconduct. Students are encouraged to refer to the Section 2.12 Plagiarism and using your own words in the Communication Skills Guide (see p. 44). University Policy on Academic Honesty discusses in detail both plagiarism and other forms of academic misconduct.
x) Each submission will be subjected to strict and comprehensive plagiarism checks. Relevant policies (e.g., point (ix) above) will be activated where plagiarism evidence is detected.
3. Research report topics
The topics to be investigated are listed below. Each student must select 1 (one) topic from the list below to investigate and write the report about. Only topics from the list are allowed to be investigated. All aspects included in the selected topic must be
investigated and findings discussed in the report.
1. Role and business implications of digital corporate financial reporting (e.g., XBRL technology), and evidence of impact on key stakeholders, including users of financial information, preparers of financial reports, standard setters, auditors, and regulators.
2. Consequences of the COVID-19 pandemic on the accounting and audit functions of business, role technology in addressing the consequences, and emerging challenges.
3. Explain how recent trends of technology automation are shifting the skills requirements of accounting professionals and discuss the implications for tertiary education and professional training.
4. Identify three key technology developments that are currently transforming the accounting (or audit) function. Compare and contrast between these developments,and explain what aspects of the accounting (or auditing) function these technologies
are transforming and how businesses are responding.
5. Discuss how Artificial Intelligence (AI), machine learning and robotic process automation (RPA) are disrupting the accounting (or audit) function, explain how the disruption is unfolding, and discuss how business are (or should be) managing the disruption.
6. Discuss the role of distributed ledger technology, such as blockchain and cryptocurrencies, in the creation of digital forms of money. What opportunities and challenges business, government, and broader society face with emergence of digital money, including management and regulation.
ACCTING7026 Accounting Systems and Processes
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