Not offered in 2009
ACCT 411 - Special Topic 2 in Accounting

(not offered in 2007) 0.25 EFTS 36 points

The primary objective of the course is to expose students to an array of academic and professional literature around a series of international and NZ-based emerging issues in accounting for and reporting on an organisation’s social and environmental impacts.

Prerequisite: HOD approval

Semester One
Seminar in empirical issues in accounting research and corporate governance

Class Contact
Meeting: Mondays 11 to 1pm

Objectives
Students gain an awareness of
• The nature of the firm and the role of financial accounting.
• What constitutes “good” governance.
• Agency theory and an appreciation of the effects competition, laws, regulations, litigation and ethics have on corporate governance structures.
• Capital markets accounting research. Research method skills are also be developed in this area.

Assessment
The course assessment is equally divided between semester one and semester two.
Semester one assessment (summing to 50% of the assessment) is as follows

Preparation and participation 10%
Seminar presentations: 10%
Two hour end of semester test 20%
Student group presentation 10%

Semester Two
Social and environmental accounting/reporting

Class Contact
Meeting: Wednesdays 10-12

Assessment
A personal and reflective essay on the prospects for a sustainable society and how, if at all, it might be achieved 50%
The critical appraisal of a selected New Zealand contemporary corporate sustainable development report 50%

Readings

Webpage

Visit the ACCT 411 course outline