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1/4/2018 Assignment 2: Research assignment https://swinburneonline.instructure.com/courses/179/assignments/1415 1/6 Teaching period 1, 2017 ACC80005: Financial Accoun�ng Theory Assignment 2: Research assignment Word limit: 2500 (+/- 10%) Weighting: 35% Due date: 5pm AEDT Monday 22 January 2018 (Week 10) After you have read this information, head over to the Assignment 2 Q&A discussion forum to ask any questions and see what your peers are saying about this assignment. Assignment overview Integrated reporting (IR) is an innovative approach to corporate reporting which is gradually gaining international recognition. The International Integrated Reporting Committee (IIRC), the peak body driving the integrated reporting agenda internationally, explains that integrated reporting is about “communicating the full range of factors that materially affect the ability of an organisation to create value over time” (IIRC 2013), p. 8. According to the IIRC, “an integrated report is a concise communication about how an organisation’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value in the short, medium and long term.” (IIRC 2013), p. 1. In this research assignment you will be providing your personal view in relation to a series of questions based on research evidence, theory and original thought. Related learning outcomes This assignment assesses the following unit learning outcomes: 4. Apply dominant theoretical perspectives in accounting research to explain and interpret the selection and application of specific accounting rules, principles, practices and processes by preparers of accounting information. 5. Apply knowledge of accounting theory and research to predict market reactions and possible behavioural responses of users of accounting information to the release of accounting information using various theoretical perspectives. Assignment details Ques�ons https://swinburneonline.instructure.com/courses/179/discussion_topics/27722 1/4/2018 Assignment 2: Research assignment https://swinburneonline.instructure.com/courses/179/assignments/1415 2/6 1. Flower (2015) explains that the IIRC was initiated with the purpose of creating a globally accepted framework for accounting for sustainability (The Prince's Accounting for Sustainability Project and Global Reporting Initiative, 2010) but what ultimately eventuated is a framework for communicating to providers of financial capital the “ability of an organisation to create value over time” (IIRC, 2013), p. 8. It seems that IIRC abandoned the sustainability agenda along the way. How would you explain the IIRC’s change of focus in relation to integrated reporting? When constructing your answer use one or more theories to explain the reason(s) for IIRC’s change of focus. You should conduct your own research to obtain supporting evidence and facts to strengthen your arguments and justify the appropriateness of the selected theory/theories. (approx. 1250 words) (50%) 2. Tweedie and Martinov-Bennie (2015) argue that integrated reporting as conceptualised by the IIRC upholds the entitlements of providers of financial capital over other stakeholders and organisational sustainability over social sustainability. a) Using an appropriate theory, support the view that listed companies should focus on the information needs of financial capital providers over other stakeholders. You are required to draw on empirical research evidence to support your arguments. (approx. 500 words) (20%) b) Assuming the focus of listed companies is financial capital providers, critically examine the extent to which sustainability considerations are important or not important for them. When constructing your answer distinguish between the concepts of organisational sustainability and social sustainability (also refer to Flower (2015) who uses a similar dichotomy labelled “value for society” versus “value for investors”). Your discussion should draw upon the research on information needs of providers of financial capital. (approx. 750 words) (30%) In your assignment, you are expected to draw on: relevant accounting theories the International Integrated Reporting Framework (PDF 862KB) (http://www.theiirc.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR- FRAMEWORK-2-1.pdf) issued by the IIRC scholarly articles from academic journals reports issued by, and official websites of, professional accounting bodies, accounting firms (particularly, the Big 4), regulatory bodies, the IIRC and other organisations media reports on integrated reporting a minimum of six sources cited and referenced. http://www.theiirc.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf 1/4/2018 Assignment 2: Research assignment https://swinburneonline.instructure.com/courses/179/assignments/1415 3/6 Integrated reporting is covered in Chapter 9 (pp. 458-462) of your textbook. The theoretical knowledge necessary to successfully complete this research assignment is not confined to one or few topics but spread across many topics in this unit. Therefore, you may want to read ahead. Structure and referencing The assignment should be structured in such a way that the three questions above (1, 2a and 2b) are addressed separately. The entire assignment should not exceed 2500 words (+/- 10 %) (excluding title page, table of contents and reference list but including footnotes, endnotes and appendices). An executive summary is not required. Referencing convention required for this unit is the Swinburne Harvard System (http://www.swinburne.edu.au/lib/studyhelp/harvard_style.html) . Submission details overview This assignment will be submitted via Turnitin. You will find the relevant submission point below. Please allow a 24 hour turnaround for an originality report to be generated. See the Turnitin originality report (https://portal.swinburneonline.edu.au/study-resources) area of Study Resources for several guides to assist with the submission process. Assignment support Don't forget that in addition to your eLAs who provide discipline-specific content advice, you can access the 24/7 draft writing service from Studiosity. If you need assistance with academic feedback on a draft of your assignment task see Assignment support: Studiosity or get in touch with your eLA. Assignment criteria 1. Presentation. 2. Quality of response. 3. Quality of conclusion. 4. Referencing. Your work will be assessed using the following marking guide: Criteria No Pass Pass 50-59% Credit 60-69% Distinction 70-79% High Distinc 80-100% http://www.swinburne.edu.au/lib/studyhelp/harvard_style.html https://portal.swinburneonline.edu.au/study-resources https://swinburneonline.instructure.com/courses/179/pages/assignment-support-studiosity 1/4/2018 Assignment 2: Research assignment https://swinburneonline.instructure.com/courses/179/assignments/1415 4/6 Criteria No Pass Pass 50-59% Credit 60-69% Distinction 70-79% High Distinc 80-100% Presentation (30%) Did not meet criterion. Acceptable standard of presentation with clear communication. Good standard of presentation, including editing, grammar, punctuation and structure. Clear communication of ideas. High standard of presentation, including editing, grammar, punctuation and structure. Excellent communication of ideas. Excellent standard of presentatio including ed grammar, punctuation structure. Outstanding communica ideas. Quality of response (50%) Did not meet criterion. Basic reference to relevant sources linked to Unit content. Some evidence of a coherent argument throughout the report. Clear research supported by relevant sources linked to Unit content. Linkage between the theories and assignment scenario. Coherent argument throughout the report. Significant research supported relevant sources linked to Unit content. Clear linkage between the theories and assignment scenario, supported by relevant examples. Clear and coherent argument through the report. Outstanding research supported b relevant so linked to Un content. De linkage betw the theories assignment scenario, supported b clear and st examples a arguments throughout report. Quality of conclusion (10%) Did not meet criterion. Acceptable conclusion providing key findings and recommendations. Some points missed. Good conclusion, providing the key findings and recommendations of the report. Excellent conclusion, drawing together the key findings and recommendations of the report. Clearly worded. Outstanding conclusion, drawing tog the key find and recommend of the repor Clear and concise. Referencing (10%) Did not meet criterion. External sources are acknowledged but incorrectly referenced. An author/date system of referencing has been used however closer adherence to the demands of the Harvard style guide is required. External sources are generally referenced correctly using the Harvard referencing style but there are minor errors in formatting or the use of punctuation. All external sources are referenced correctly us the Harvard referencing 1/4/2018 Assignment 2: Research assignment https://swinburneonline.instructure.com/courses/179/assignments/1415 5/6 Assessment declaration and statement of authorship By submitting my assessments below I declare that: This is an original piece of work and no part has been completed by any other person than signed below. I have read and understood the guidelines on How to avoid plagiarism (https://portal.swinburneonline.edu.au/study-resources/how-avoid-plagiarism-0) and no part of this work has been copied or paraphrased from any other source except where this has been clearly acknowledged in the body of the assignment and included in the reference list. I have retained a copy of this assessment in the event of it becoming lost or damaged. I agree and acknowledge that: I have read and understood the Swinburne Assessment Declaration. I accept that use of my Swinburne account to electronically submit this assessment constitutes my agreement to the Swinburne Assessment Declaration. If I do not agree to the Swinburne Assessment Declaration in this context, the assessment outcome may not be valid for assessment purposes and may not be included in my aggregate score for this unit. Further information relating to the penalties for plagiarism, which range from a formal caution to expulsion from the University, is contained in the Student Academic Misconduct Regulations 2012 and at the Assessment declaration (http://www.swinburne.edu.au/current-students/manage- course/exams-results-assessment/submit-work/assessment-declaration/) page. https://portal.swinburneonline.edu.au/study-resources/how-avoid-plagiarism-0 http://www.swinburne.edu.au/current-students/manage-course/exams-results-assessment/submit-work/assessment-declaration/ 1/4/2018 Assignment 2: Research assignment https://swinburneonline.instructure.com/courses/179/assignments/1415 6/6