Professional Documents
Culture Documents
AND ECONOMICS
Semester 2, 2015
Laucala Campus
General Information
Course Code
AF301
Course Title
Course Pre-requisite(s)
Coordinator
Office
Nacanieli.rika@usp.ac.fj
Phone
323-2570
Consultation hours
TBC
Office
Veituna_t@usp.ac.fj
Phone
323-2515
Consultation hours
TBC
Lecture Times
Lecture 1
Wednesday 8-9am
018-001
Lecture 2
Thursday 4-5pm
018-001
Tutorial Tmes
You can sign-up for a tutorial by visiting the course Moodle page and choosing one of
the available sessions.
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Moodle
The course will be administered through Moodle. Course notices, lecture handouts (including
tutorial questions), assignments and assessment marks will be posted on the course Moodle
page. Therefore you should check the site regularly.
Instructions on how you can login to the course Moodle page are provided in Appendix 1 at the
end of this document.
If you have lost your USP password or do not see your course as a listed course after login,
please contact the ITS student helpdesk.
Any other queries regarding Moodle can be referred to [Insert Course Moodle Administrator].
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Course Text
Godfrey, J. A. Hodgson and S. Holmes et al. (2010) Accounting Theory, 7th edition, Wiley.
You are strongly encouraged to purchase your own copy of the text book. Alternatively, you
may be able to rent the book from the USP Book Centre or purchase a second-hand copy. At
least one copy of the text book is also on reserve at your Campus Library.
Useful Websites
The following websites may be useful. You can access them through hyperlinks on the Course
Moodle Site.
Website
URL
Details
Capital Markets
Development Authority
www.cmda.com.fj
www.fijitimes.com
http://fijitv.info/talk_business
International
Accounting Standards
Board
www.iasb.org
International
Federation of
Accountants
www.ifac.org
www.spse.com.fj
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Course Schedule
Week
Commencing
Dates
Topic
Textbook
Reference
July 20
Introduction
July 27
G C1
G C2
Lecturer
TV
NR
Aug 3
Theories of Regulation
G - C3
NR
Aug 10
G - C4
NR
G - C7/8
NR
G - C5
NR
Aug 17
Aug 24
Aug 31
Revision
Sept 7
Mid-Semester Break
Sept 14
G C13
NR
10
Sept 21
System-oriented Theories
D - C8
NR
11
Sept 28
D - C9
NR
12
Oct 5
D- C4
NR
13
Oct 12
G-C11
NR
14
Oct 19
G- C6
NR
15
Oct 26
Revision
16
Nov 2
Study Break
17/18
Nov 9
Final Examinations
Key:
G = Godfrey et al., D =Deegan, NR = Nacanieli Rika, TV = Tevita Veituna
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Lectures
Lectures for this course will be conducted according to the course outline above. The lecturer
conducts the lectures and presents the main aspects of the weeks topic(s) to the class.
Important announcements will also be made during the lectures. You are strongly
encouraged to attend all the lectures as there will be no repeat lectures in this course.
All lecture materials will also be provided on Moodle. It is your responsibility to print out lecture
materials before the lecture.
Tutorials
Tutorials are compulsory. To pass any course where tutorials are required, you must attend
at least 60% of these to be eligible to pass the course. Students who do not meet the 60%
minimum requirement will fail the course under [Clause 1.3 (e) of the Assessment Regulations
outlined on Page 447 of the USP 2015 Calendar.]
Your first point of contact will be with your tutor in tutorials. Further clarification can be sought
from the lecturer/tutors during their consultation hours. The tutorial will focus on enhancing your
knowledge on the topic and concepts learnt in the lectures.
Tutorials will commence in the second week of the semester, and address issues addressed in
the lectures and assigned readings for the previous week. You will be required to undertake a
number of tasks in preparation for the tutorial. You will be advised of these tasks through
the course Moodle page. You must attempt tutorial tasks and participate in tutorial
discussions on the topics covered.
Class Participation
There are several methods of active class participation and some of them are listed below:
a) asking questions about text or case material,
b) making observations about text or case material,
c) making insightful comments or asking penetrating questions during tutorials or at
appropriate time during case presentations, and
d) relating assigned material to other areas of study or current events in the Pacific region.
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Explain the nature of accounting theory and the means by which theories can be
constructed.
L2
Explain the forms of measurement used in accounting practice and their limitations.
L3
Compare and contrast public and private interest theories of regulation in the context of
accounting.
L4
L5
L6
Outline and critically evaluate the impact that normative, positive and behavioural
accounting theories have had on the understanding and development of accounting
practice.
L7
Outline and evaluate stakeholder and legitimacy theories and explore their
relationships.
L8
L9
Explain the impact that globalization and individual societies cultures have had on
accounting practice nationally and internationally.
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P2
P3
P4
P5
P6
P7
P8
P9
P10
P11
Articulate the role the law does and can play in facilitating good
commercial practice.
P12
P13
P14
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L1,3,6,7
accounting
L4
L1
L2
L3
Communications
L4
L5
L6
L7
L8
L9
Creativity
Critical Thinking
Ethics
Pacific
Consciousness
Team Work
Details
Submission Date
Weight
In-class assessment
5%
Test
15%
Assignment
Essay
Week 5, TBC
10%
Project
From Week 10
20%
50%
3 hour paper
50%
TBA by SAS
TOTAL
100%
B+
C+
EX
85+
78-84
71-77
64-70
57-63
50-56
40-49
<40
To obtain a pass in this course, you must attain a minimum overall pass mark of 50% (i.e.
grade C). This must include a minimum of 40% in the final examination. You must also
satisfactorily complete all components of the assessment. You DO NOT need to obtain a
minimum mark in the coursework element, including the test(s).
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Individual Assignments
There will be one individual assignment, which will be posted on Moodle. The assignment will
be based on various topics discussed in this course.
Group Assignments
You will be required to conduct and present a group research project. Research topics will be
posted on Moodle and randomly distributed in tutorials.
Each group will consist of four students in the same tutorial. You must submit the names of
your group to your tutor at the tutorials in Week 3.
Referencing
Ensure proper citation of references. Failure to do so will result either in marks being deducted
or in assignments not being marked. If found copying or plagiarising, you will be penalised and
awarded zero.
You are strongly encouraged to use the APA Referencing Guide when writing assignments
and seminars.
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Submission of Assignments
You will be required to upload an electronic copy of your individual and group assignments
through the Turn-it-in software on Moodle. Assignments with high similarity rates will be
reviewed for plagiarism and academic dishonesty. This may result in deduction of partial or
total marks.
Electronic submission may be in Word or PDF format. Any attempt to manipulate the Turn-it-in
similarity rate will be considered cheating and will result in a zero mark.
The due dates for assignments are to be strictly followed. Failure to submit an assignment on
time will lead to a penalty of 10 marks deducted from the mark the assignment merits for
each day late which is counted after the due date. This means that if you are 10 days late in
submitting your assignment then automatically you will receive a mark of zero (0). Exceptions to
this penalty will only be granted where a late submission is due to reasons beyond students
control.
If you fail to submit an assignment or sit a test or exam on the appointed date because of sickness
then you must submit a medical certificate from the university authorized doctors to the course
coordinator at the earliest possible date. Medical certificates issued by doctors other than the
university doctors are NOT acceptable.
If there is a death in the family then you need to submit a death certificate clearly stating your
relationship to the deceased. Any other reasons apart from these will not be accepted.
Final Examination
A three (3) hour examination will be conducted at the end of the course. It will be based on the
topics covered in the assigned chapters and discussions in class during the semester.
Students who are prevented from sitting the final examination through no fault of their own, or
consider that their performance in the final examination will be seriously impaired, may make
application to the Registrar or nominee for consideration for the award of an Aegrotat Pass,
Compassionate Pass, or to sit a special examination. The application should be made on the
form provided by Student Administration Services (SAS), normally prior to the examination
being held. One of the conditions for approval is that the student had achieved in the
coursework a mark equivalent to a grade of at least a B.
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Plagiarism
Plagiarism is the copying of another persons creative work and using it as ones own
without explicitly giving credit to the original creator. Work copied without acknowledgement
from a book, from another students work, from the internet or from any other source is
plagiarism.
Plagiarism includes the following:
a) Copying of the published or unpublished words of another writer without
acknowledging the source using acceptable reference citation methods. Thus, to; 'cut
and paste' from internet sources or 'lift' sentences, ideas and sections from a textual
source qualifies as plagiarism.
b) Lifting or cutting and pasting extracts without quotation marks or appropriate
acknowledgement of sources.
c) Paraphrasing of content and ideas without proper acknowledgement of the source.
d) The use of images, diagrams, photographs and material from blogs and social
networks, without acknowledgement.
e) Copying part or all, of another students assignment. In this instance, student
assignment refers to a piece of academic work submitted for assessment purposes
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for any course, in past or current years at any educational institutional including USP
or any other university.
ii) Collusion
Collusion means working with someone else to deceive or mislead to gain an unfair
academic advantage. It includes;
a) Submission of a paper that has been written by an author other than the author
credited for that piece of writing. This includes the use of paid services of a
student, or any other person that has been solicited for that purpose.
b) Facilitating or enabling another student to plagiarise in any way.
iii) Cheating
Cheating involves acting in any way that directly contradicts the explicit rules and guiding
principles of that form of assessment. It applies in any form of examination including short
tests, quizzes and final examinations.
Cheating includes (inter alia):
a) Doing anything to gain an unfair or illicit academic advantage in an examination;
b) Possessing, referring to or having access to any material, or to access the internet
crib notes or device containing information directly or indirectly related to the subject
matter under examination other than what is explicitly approved for examination
purposes;
c) Using a cell phone to communicate with any other student or person inside or outside
the examination venue;
d) Copying from another student in a test or examination; enabling another student to
cheat in a test or examination;
e) Soliciting a person to sit a test or final examination in place of the student enrolled;
sitting a test or final examination in the place of another student;
f) Manipulation of scores in tests or examination or in any other form of assessment;
g) Enabling another student in any or a combination of any of the above.
3.0 Penalties for Academic Misconduct
i) A suspected case of academic misconduct will be reported in writing to the course
coordinator, Head of School, and Dean of Faculty.
ii) The penalties imposed for proven cases of misconduct vary. Based on the
seriousness of the case, the penalties include, but are not limited to:
a) A written reprimand of the student from the Head of School;
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b) The requirement by the Head of School that the student complete further work, or
repeat work, for the course.
c) Deprivation of credit for a course, or for a component of assessment of the course, to
which the academic misconduct relates, by the Dean of Faculty;
d) Cancellation of any previously-credited pass in a course associated with the offence,
by the Dean of Faculty;
iii) Significant and repeat offences will be referred to the Universitys Student Discipline
Committee, which can:
a) Impose a fine not exceeding $500FJD
b) Prohibit the student from using any of the Universitys library and computing network
facilities for a period not exceeding twenty-eight days;
c) Recommend to the Vice-Chancellor that a students enrolment be suspended for any
period and on terms considered necessary by the committee;
d) Recommend to the Vice-Chancellor that the students enrolment be terminated, i.e.
expulsion from the University.
[Source: The University of the South Pacific 2015 Handbook and Calendar, pp 461-464]
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Appendix 1
Open your browser: Please use Mozilla Firefox or Google Grome to open this page.
Type in the following at the address bar: http://elearn.usp.ac.fj/ or click on the Moodle link
from your SOLS.
Step 2:
Step 3:
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Note:
Your student number has to be in UPPERCASE, e.g. S97009126 not s97009126
Step 4:
You will be prompted to change your password IF this is the first time you are logging in.
Step 5:
A list of courses on which you are enrolled appears. Click the course code and title to enter
the course.
You can edit profile if you wish or click on the your course Link to continue.
You can also add your mobile number to receive SMS notification from Moodle
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