Unit Outline Social and Environmental Accounting BFA207

Unit Outline Social and Environmental Accounting BFA207
BFA207
Social and Environmental Accounting
Semester One, 2012
Unit Outline
School of Accounting & Corporate Governance
Faculty of Business
Dr Belinda Williams
CRICOS Provider Code: 00586B
Contact details
Unit Coordinator:
Unit coordinator:
Dr Belinda Williams
Campus:
Launceston
Email:
[email protected]
Phone:
(03) 63243661
Fax:
(03) 63243711
Postal Address:
School of Accounting & Corporate Governance
University of Tasmania
Locked Bag 1314
Launceston
TAS 7250
Consultation hours:
Anytime via email. By appointment in
Launceston or via email with a maximum
48 hour turn around during business hours
(Monday – Friday 9.00 am – 5.00 pm)
Flexible Education Office
Coordinator
Campus:
e-mail:
Phone:
Fax:
Room Number:
Ms Latha Jeyaraj
Launceston
[email protected]
1800 449 902 (toll free) or 61 3 6324 3186
6324 3369
Building D, Room D126
© The University of Tasmania 2012
Contents
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16.
Unit Description
Learning Outcomes and Graduate Attributes table
Learning Resources Required
Changes to the Unit as a Result of Student Feedback
Details of Teaching Arrangements
Learning Expectations and Teaching Strategies/Approaches
Specific Attendance/Performance Requirements
Assessment
How Your Final Result is Determined
Submission of Assignments and Capstone Assignment
Penalties
SETLs
Academic Misconduct
Further Information and Assistance
Unit Schedule
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1.
Unit Description
This is a multi-disciplinary unit that explores the social and environmental dimensions of
accounting theory and practice, and the impact of accounting information on the decision
making processes affecting the natural environment. The unit has an accountability focus
and takes an information-user perspective. It is designed to enable student learning within
a context of practical issues and case studies of Australian and international organisations.
The unit is strongly focused upon the discovery of information relevant to students of
many disciplines and the enabling of responses to real environmental and social issues.
Because many environmental and social problems result from resource allocation choices,
it is important that those with concerns in this area are able to use to best advantage the
information that corporations provide. Whilst accounting information has many
shortcomings, the role of accounting is discussed in terms of being used as a tool in
achieving and supporting improved environmental and social impacts and reporting.
1.1
Prior Knowledge and/or Skills
The prerequisite for this unit is the completion of first year studies in any undergraduate
degree course.
2.
Learning Outcomes and Graduate Attributes Table
See the table on the following page that sets out the Learning Outcomes, Criteria for
Assessment Tasks, Assessment Methods and Graduate Attribute Outcomes for this unit
and the links between them.
The University has defined a set of generic graduate attributes that can be expected of all
graduates. See:
www.learningsupport.utas.edu.au/generic_attributes.html
By undertaking this unit you should make progress in attaining the relevant attributes as
described in the following table.
2
Learning Outcomes
Knowledge of theory
development of social and
environmental accounting.
Think beyond financial
perspectives of
accounting to consider
social and environmental
accounting processes.
Assessment Criteria – In assessing this learning
outcome I will be looking at student ability to:
Identify, evaluate and compare major theories of social and
environmental accounting.
MyLO discussion
Assignment 1
Identify and evaluate the various social and environmental
accounting systems and guidelines.
MyLO discussion
Assignment 1
Evaluate the current social and environmental accounting
reporting requirements and propose future opportunities for
improvement.
MyLO discussion
Capstone
Explain and evaluate why accountants should consider social
and environmental accounting.
MyLO discussion
Assignment 2
Explain how to incorporate social and environmental
dimensions into accounting practices.
MyLO discussion
Capstone
Debate the pros and cons of incorporating social and
environmental dimensions into accounting.
MyLO discussion
Assignment 2
Identify, explain and evaluate carbon based accounting
practices.
MyLO discussion
Capstone
Participate and present information in online discussions
Communicate knowledge
in an academic style.
Assessment
Methods
MyLO discussion
Write in a scholastic style
MyLO Discussion
Assignment 1&2
Capstone
Undertake scholarly research, acknowledge sources of
information and reference according to the Harvard
conventions
MyLO Discussion
Assignment 1&2
Capstone
Graduate Attribute Outcomes
The assessments in this unit have been designed to
develop the following graduate attributes in students:
Knowledge – Extensive functioning knowledge of
social and environmental accounting techniques and
processes.
Problem solving – The ability to apply logical
thinking to a range of business related problems.
An awareness of when information is needed and the
capacity to locate analyse and use relevant
information.
Social perspective – An awareness and
understanding of the social responsibilities of
accounting and governance practices and the ability
to make decisions that consider sustainability and the
public interest from an Australian and international
context.
Communication – High level written communication
skills in a range of formats, considering audience
needs and appropriate to real world business
situations.
Global Perspective – An awareness of the global
business environment and the ability to evaluate and
incorporate social and environmental global
influences into accounting and governance practices
and decisions.
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3.
Learning Resources Required
3.1
Requisite Texts
There is no requisite text for this unit. Extensive course materials will be provided on
MyLO, the University‟s online service, which is described in more detail below.
No formal face-to-face meetings are scheduled for this unit, but students are strongly
encouraged to maintain contact with the Unit Coordinator through MyLO, e-mail, and
telephone, and with the Unit Coordinator and other students through the MyLO chat room.
Students that are geographically close are encouraged to form local work groups.
As this unit is offered on a completely flexible basis, communication is of utmost
importance.
3.2
Recommended Reading
Whilst there are few texts suitable for a unit such as this, there are several that will provide
useful background information. The following contain information useful to some of the
individual topics discussed. This is, however, by no means an exhaustive list, and many
other useful references will be found in the university‟s library. Please refer to the
bibliography (contained on MyLO) for a complete list of reading materials that will be
used and/or referred to in this subject.
Deegan, CM, (2003) Environmental Management Accounting: an introduction and case
studies for Australia, Environment Protection Authority, Institute of Chartered
Accountants in Australia.
Deegan, CM, (2010) Australian Financial Accounting, McGraw Hill Australia Pty Ltd,
Australia.
Epstein, MJ, (1996) Measuring Corporate Environmental Performance, Irwin, Chicago.
Epstein, MJ, (2008) Making Sustainability Work – Best Practices in Managing and
Measuring Corporate Social, Environmental and Economic Impacts, Greenleaf Publishing
Limited, Sheffield, UK.
Gray, R & Bebbington, J (2001) Accounting for the Environment, Sage Publications,
London.
Gray, R, Owen, D & Adams, A (1996) Accounting & Accountability: Changes and
Challenges in Corporate Social and Environmental Reporting, Prentice Hall, London.
Henriques, A & Richardson, J (2004) The Triple Bottom Line – Does it all add up?
Assessing the Sustainability of Business and CSR, Earthscan, London.
Schaltegger, S, & Burritt, R (2000) Contemporary Environmental Accounting, Greenleaf,
Sheffield, UK.
Unerman. J, Bebbington, J & O‟Dwyer, B (2007) Sustainability Accounting and
Accountability, Routledge, London.
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Other Reading
Students are encouraged to read widely, and share information with their colleagues in the
group. Some of the accounting journals held on the University library website via the
E-journals web page that deal with environmental and social accountability issues include:

Accounting, Auditing & Accountability

Accounting Forum

Accounting, Organisations & Society

Australian Accounting Review
3.3 MyLO
MyLO is an internet service that has been adopted by the University and will be used in
this unit. MyLO may be accessed on computers in computing laboratories at the University
or on your computer at home or at work.
Information about accessing and using this service, about required computer specifications
and frequently asked questions, and about how to get help if you experience difficulties, is
available at the following University website: http://www.utas.edu.au/coursesonline.
You are strongly advised to visit this site and become familiar with the features of MyLO,
especially if you have not used it before. You will probably be using it in other units that
you are studying as well.
Here are some important points about accessing our web site:
Access to MyLO
You can access your MyLO course from the Student Page on the University‟s web site:
Quick Links MyLO or go directly to the web address noted above:

Enter your email POP account “Username” (for example, dsmith) and your
“Password”. These are identical to the pop account/email username and password
that you are given with your enrolment confirmation form. If you forget your pop
account username, contact the Help Desk (see below under „getting assistance with
MyLO). Both MyLO and e-mail passwords must remain the same. If you are going
to change your password, change your e-mail password first.

When you enter your user name and password, click on OK and choose “BFA207”
from the list of units (subjects) in which you are enrolled. [NOTE: Another box
may periodically appear when using the University network which asks you to
verify your user name and password, this is simply a security device – enter your
password when asked and click OK].
o MyLO will automatically check that your browser is properly configured.
If the MyLO „browser checker‟ window appears – scroll down to make sure
you have a tick in each area shown – then close the window.

From the Unit‟s homepage click on the area you wish to access e.g. “Unit
Information”. A table of contents will appear on the left hand side of your screen.
Scroll through the list until you find what you want and click the underlined topic.
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3.4
Computer Hardware & Software
To access MyLO from your own computer you will need the appropriate software, and
hardware to run that software. See Learning Online at: http://uconnect.utas.edu.au/ for the
computer software you will need.
Note: Older computers may not have the hardware to run some of the required software
applications. Contact your local IT support person or the Service Desk on 1818 if you
experience difficulties.
See MyLO: Information for Students for further information about accessing MyLO.
3.5
MyLO Facilities Used for this Unit
MyLO facilities used for this unit include:
Announcements - MyLO offers an “Announcements” facility, which the Unit Coordinator
will use in connection with this Unit to make announcements to you from time to time.
Only the Unit Coordinator can use the “Announcements” facility. However, you will see
below that there is a “Discussions” area with allocated “Topics” that you can use for
personal communication, either with the Unit Coordinator or, with other students, and you
should make use of these.
Discussions - This area is provided for on-line Discussion between the Unit Coordinator
and you and between you and other students. Discussion is arranged under a list of
“Topics”, which are as follows.
Assessable Discussion - Assessable Discussions are a part of this Unit (see later in this
Outline). The Unit Coordinator has opened four (4) Discussion Topics that create
discussion areas for six of the seven modules. You must actively participate in ALL 4
Assessable Discussion Topics.
General Discussion - The Unit Coordinator has opened seven (7) General Discussion
Topics that create general discussion areas for each of the seven modules. These are
for Non-Assessable Discussion ONLY. For example, you may wish to ask the unit
coordinator a specific question about the module or make a comment to your fellow
students or ask questions to them in terms of generating discussion that will help you or
may be of interest to them.
Assignments (1 and 2) - The Unit Coordinator has opened a Topic in which you can
make postings in relation to the either of the two Assignments. For example, you may
have queries that you wish to raise with the Unit Coordinator and can use this Topic for
that purpose.
Capstone Assignment - This Topic has been opened to allow you to ask questions of
the Unit Coordinator in relation to the Capstone Assignment.
Café - The Unit Coordinator has opened this Topic so that you can communicate with
other students with a view to getting to know everyone in the Unit.
Other Discussion Topics may be opened by the Unit Coordinator as particular needs
are identified throughout the Semester. If you think that a special Discussion Topic
area is needed you should let the Unit Coordinator know.
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Mail - MyLO offers a “Mail” facility, which the Unit Coordinator will use in connection
with this Unit to send emails to you from time to time and to advise marks awarded for
Assignments. If you wish to communicate with the Unit Coordinator privately, please use
the MyLO Mail facility.
You should NOT use MyLO Mail to send files to the Unit Coordinator containing your
assignment (see later in this Outline) and/or capstone assignment (see later in this Outline).
You MUST send these files to the Unit Coordinator through TURNITIN provided in
MyLO.
If you have difficulty in gaining access to or using MyLO you can contact the Service
Desk Tel: (03) 62 26 1818 (1300 304 903 Free call – Tasmanian Land Lines only) or send
an e-mail message detailing your problem to: [email protected] (you can use the
on-line form to request help).
4. Changes to the Unit as a Result of Student Feedback
In response to student feedback, set submission dates have been put in place for each
assessable discussion activity.
5. Details of Teaching Arrangements
This Unit is offered by flexible delivery and is planned to enable you work at your own
pace. It is important, however, to work consistently through the materials. If there is any
area of work that you do not understand, please contact the Unit Coordinator, and make
sure that you do not progress to the next stage without a thorough understanding of the
previous one. Each part of the unit develops themes from, and assumes an understanding
of, the previous parts, so it is important that areas are not skipped.
Encouraging you to study and learn independently is an important goal of university study.
It is a feature of a reflective approach to learning in which you reflect on what it is you are
learning and how you plan your learning strategy. It is not the aim of flexible delivery that
students feel they must work through problems alone. Throughout the unit, topics are
provided for discussion with other students via the discussion facility of MyLO, and the
exchange of information and ideas is a very important part of your learning development.
You will gain most benefit by staying in close contact with other students and with your
Unit Coordinator.
This is a very full unit that may introduce you to many new concepts. All aspects of your
work are expected to be of a high standard, both in academic content and quality of
presentation. It is important to contact your Unit Coordinator immediately should you
experience any difficulties. The Unit Coordinator will seek to respond to any query by
5.00PM of the next business day following receipt of your query.
Do not be reluctant to ask questions or contribute ideas, even if only partly formed, as
these can often form a basis for very constructive interaction. Remember that the MyLO
discussions will be as interesting and useful as you make them.
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6.
Learning Expectations and Teaching Strategies/Approaches
6.1
No Formal Classes/Meetings
As stated above, no formal face-to-face classes or meetings are scheduled for this Unit. It
is a fully flexible on-line unit. You are required to undertake the Unit by complying with
the requirements of this Outline and you are also required to meet the University and
School expectations of students.
6.2
Expectations
The School of Accounting & Corporate Governance is committed to high standards of
professional conduct in all activities, and holds its commitment and responsibilities to its
students as being of paramount importance. Likewise, it holds expectations about the
responsibilities that students have as they pursue their studies. The University‟s „Code of
Conduct for Teaching and Learning‟ states: Students are expected to participate actively
and positively in the teaching/learning environment. They must strive to maintain steady
progress within the subject or unit framework, comply with workload expectations, and
submit required work on time.
To undertake this flexible on-line unit you must strive to meet the expectations of the
School and the University as stated.
7.
Specific Attendance/Performance Requirements
You must achieve an overall mark of at least 50 per cent AND have completed and
submitted each item of assessment to pass the unit.
8.
Assessment
8.1
Assessment schedule
(NOTE: All tasks are due by 5.00 PM Eastern Standard Time).
Assessment task
Date due
Assessment Task 1: Contribution
to MyLO discussion activities
Module 1:
Closes 5:00pm, Thurs, 8 March 2012
Weighting
20%
Module 2:
Closes 5:00pm, Thurs, 22 March 2012
Module 4:
Closes 5:00pm, Thurs, 19 April 2012
Assessment Task 2: Assignment 1
Module 6:
Closes 5:00pm, Thurs, 17 May 2012
5.00pm Thursday 12 April 2012
20%
Assessment Task 3: Assignment 2
5.00pm Thursday 10 May 2012
20%
Assessment Task 4: Capstone
Assignment
5.00pm Thursday 14 June 2012
40%
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8.2
Assessment Task 1 – 20%
Participation in MyLO Assessable Discussions
8.2.1 Task Description
The task involves four assessable discussion activities. You are expected to engage in the
discussion on each question. You may move the discussion in any broad direction that is
related to the issues raised. You are required to engage in discussion at a minimum of two
(2) levels. These levels are;
Level 1 - prepare and post discussion commenting in response to the topic that the Unit
Coordinator has posted on MyLO.
Level 2 –respond to the Level 1 or 2 posting of other students. Your response can either
agree adding additional information or disagree (ensuring you post your opinion in a polite
and respectful manner).
Later level of discussion – you may continue to argue your point or add new concepts to
the discussion.
The Unit Coordinator will monitor the Assessable Discussion/s regularly, but will not
interfere, except to correct misconceptions and errors and to remove any postings that are
determined to be harmful to other students and/or the Unit Coordinator (e.g. determined to
be insulting, disparaging, defamatory, etc).
8.2.2
Task Length
There is no overall word limit for this activity however there is a limit of 400 words for
each post on the discussion board. The discussion has been limited to ensure you keep to
the point. Any part of a submission beyond 400 words will not be assessed.
8.2.3
Link to Units Learning Outcomes
Refer to table on page 3.
8.2.4
Assessment Criteria
Refer to table on page 3.
8.2.5 Date Due
Refer assessment schedule for individual module closing dates.
8.3
Assessment Task 2 – 20%
8.3.1 Task Description
This assignment will focus on social and environmental reporting in the Australian
corporate environment.
8.3.2 Task Length
2,500 words (maximum)
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8.3.3 Link to Units Learning Outcomes
Refer to table on page 3.
8.3.4 Assessment Criteria
Refer to table on page 3.
8.3.5 Date Due
Submitted by Turnitin on MyLO, 5.00pm Thursday, 12 April 2012
8.4
Assessment Task 3 – 20%
8.4.1 Task Description
This assignment will focus on environmental management systems.
8.4.2
Task Length
2,500 words (maximum)
8.4.3
Link to Units Learning Outcomes
Refer to table on page 3.
8.4.4 Assessment Criteria
Refer to table on page 3.
8.4.5
Date Due
Submitted by Turnitin on MyLO, 5.00pm Thursday, 10 May 2012
8.5 Assessment Task 4 – 40%
8.5.1
Task Description and Conditions
The Capstone Assignment will require interpretation of material covered in any or all
Modules.
When you have worked completely through the Unit materials, completed all MyLO online discussion activities, submitted the two assignments, and are ready to do the Capstone
Assignment, send an email request to your Unit Coordinator, and the Capstone Assignment
will be sent to you. The Capstone Assignment will be emailed to you by 5.00PM on the
next business day following receipt of your email request.
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The University has a closing date for submission of final results. The capstone assignment
will be sent to all students (that have successfully completed all requirements of the unit)
via MyLO email (except those who have already requested it) by 5.00pm Friday,
01 June 2012.
8.5.2
Task Length
2,500 words (maximum)
8.5.3
Link to Units Learning Outcomes
Refer to table on page 3.
8.5.4
Assessment Criteria
Refer to table on page 3.
8.5.5
Date Due
Submitted by Turnitin on MyLO, 5.00pm Thursday, 14 June 2012
9.
How Your Final Result is Determined
To be able to pass this unit, you MUST undertake EACH of the four (4) Assessable
Discussions, submit EACH of the two Assignments AND submit the Capstone
Assignment by the due dates.
The marks for each of the four Assessment Tasks are combined to determine your final
result. You must achieve an overall mark of at least 50% to pass the unit.
To be eligible to undertake the Capstone Assignment you MUST satisfactorily complete all
of the Assessable Discussions and submit each of the two Assignments (see „Final
Submission Date for Assignment and Assessable Discussion‟ below).
10.
Submission of Assignments and Capstone Assignment
10.1 How to submit your Assignments and the Capstone Assignment
In line with Faculty policy the two written assignments and capstone assignment are to be
submitted via Turnitin on MyLO. A MS Word file containing your completed Assignment
MUST be attached to your submission. The file name for the assignment should be as
follows:
Student Surname; Initials; Assignment Detail
e.g.: Student I M Capstone Assignment
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10.2
Requirements for Assignments and the Capstone Assignment
The submitted Assignments 1 and 2 and the completed Capstone Assignment are to be
presented in accordance with the Guide for Students issued by the Faculty of Business.
You should look under: „Presentation and Submission of Assignments‟. You can find a
copy of the Guide at:
http://www.utas.edu.au/accg/documents/general/Faculty%20Guide%20for%20Students%2
02006.pdf
Your attention is drawn particularly to the revised UTAS rules on Plagiarism (see Part 14
below). Whilst you will understand from previous comments that you are very much
encouraged to work with other students and exchange information in this unit, submitted
Assignments and the Capstone Assignment must be entirely your own work. Assignments
and Capstone Assignment scripts containing any plagiarised information will be referred to
the Head of School and will be subject to the disciplinary processes of the University.
The submitted Assignments (1 and 2) will be marked as quickly as possible after
submission.
10.3 Requests for extensions
See 11.2 Assessment Submission Policy, paragraph 4 below.
The relevant form is available at: http://www.utas.edu.au/accg/studentres.htm and on
MyLO.
10.4 Review of Results and Appeals
It is expected that students will adhere to the following policy for review of any piece of
continuous/internal assessment.
a.
Within 5 days of the release of the assessment result, the student should contact the
Lecturer. The student should be prepared to discuss specifically which section of the
marking criteria they are disputing and why they consider the mark is inappropriate.
b.
Following this discussion, students may request a formal remark of the original
submission (in accordance with Rule of Academic Assessment 2, clause 22.1). This
remark will be undertaken, where practicable, by an alternative assessor.
Students may also request a review of the final result in a unit. The request and payment
must be made within 10 days from the date of the result notification. Students are referred
to Rule of Academic Assessment 2, clause 23 at http://www.utas.edu.au/universitycouncil/university-governance/rules
and
http://www.studentcentre.utas.edu.au/
examinations_and_results/results/result_review_results.htm.
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11.
Penalties
11.1 Late Submission of Continuous Coursework
Assignments that are not handed in by the due date will have marks deducted, unless a
signed and approved late submission form is attached. The penalty for late submission of
assignments in this unit is 10% of the available mark for each day the assignment is late.
11.2 Assessment Submission Policy
1.
In this Policy
a.
„day‟ or „days‟ includes all calendar days, including weekends and public
holidays;
b.
„late‟ means after the due date and time; and
c.
„coursework‟ includes all internal non-examination based forms of assessment
2.
This Policy applies to all students enrolled in Faculty of Business Units at whatever
Campus or geographical location.
3.
Students are expected to submit coursework on or before the due date and time
specified in the relevant Unit Outline. The onus is on the student to prove the date
and time of submission.
4.
Students with special circumstances may apply for an extension. Requests for
extensions should, where possible, be made in writing to the Unit Coordinator on or
before the due date. Students will need to provide independent supporting
documentation to substantiate their claims.
5.
Late submission of coursework will incur a penalty of 10% of the total marks
possible for that piece of assessment for each day the coursework is late unless an
extension had been granted on or before the relevant due date.
6.
Coursework submitted more than five (5) days late will not be accepted.
7.
Academic staff do NOT have the discretion to waive a late penalty, subject to
clause 4 above.
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11.3
Over-Length Work
The word limit specified on your assessment task is a maximum. If you submit overlength work there will be an automatic 10% penalty of available marks. It will be at the
discretion of the Unit Coordinator whether the words beyond the limit will be assessed.
Title pages, reference lists and appendices are not included in word counts.
11.4
Final Submission Date for Assignments and Assessable Discussion
If ALL of the Assessable Discussions have not been undertaken AND both Assignments
have not been submitted on or before 5.00pm on Friday 01 June 2012 students will be
awarded the grade of NN for the Unit.
11.5
Failure to Submit the Capstone Assignment by the Due Date
If the Capstone Assignment is not submitted by 5.00pm on Thursday 14 June 2012
students will be awarded the grade of NN for the Unit.
12.
SETLs
SETL is the University‟s Student Evaluation of Teaching and Learning program. SETL is a
system for feedback from students to academic teaching staff to help in the formulation
and development of unit organisation and teaching. This program serves as the main
systematic way for students to tell the University what they think of units they study and
the teaching they receive. For further information about SETL see the University Web site
at: http://www.studentcentre.utas.edu.au/setl/Students/index.html
SETL questionnaires will be posted to you towards the end of Semester 1 and you are
asked to kindly complete and return them in the reply paid envelope provided.
13.
Academic Referencing
In your written work you will need to support your ideas by referring to scholarly
literature, works of art and/or inventions. It is important that you understand how to
correctly refer to the work of others and maintain academic integrity.
Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty
(plagiarism), a matter considered by UTAS as a serious offence (see below).
The appropriate referencing style for this unit is the Harvard referencing method and is
explained in the Guide for Students issued by the Faculty of Business. For information on
presentation of assignments, including referencing styles see:
http://utas.libguides.com/referencing
In addition to the Faculty Guide for Students, you are encouraged to read Fleet, W,
Summers, J & Smith, B 2006, Communication Skills Handbook for Accounting, Wiley,
which provides detailed information about using the Harvard referencing system.
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14.
Academic Misconduct
Academic misconduct includes cheating, plagiarism, allowing another student to copy
work for an assignment or an examination and any other conduct by which a student:
a)
b)
seeks to gain, for themselves or for any other person, any academic
advantage or advancement to which they or that other person are not
entitled; or
improperly disadvantages any other student.
Students engaging in any form of academic misconduct may be dealt with under the
Ordinance of Student Discipline, and this can include imposition of penalties that range
from a deduction/cancellation of marks to exclusion from a unit or the University. Details
of penalties that can be imposed are available in the Ordinance of Student Discipline –
Part 3 Academic Misconduct, see http://www.utas.edu.au/universitycouncil/legislation/
Plagiarism
Plagiarism is a form of cheating. It is taking and using someone else's thoughts,
writings or inventions and representing them as your own; for example, using an
author's words without putting them in quotation marks and citing the source, using
an author's ideas without proper acknowledgment and citation, copying another
student's work. If you have any doubts about how to refer to the work of others in
your assignments, please consult your Unit Coordinator for relevant referencing
guidelines, and the academic integrity resources on the web at:
http://www.academicintegrity.utas.edu.au/
The intentional copying of someone else‟s work as one‟s own is a serious offence
punishable by penalties that may range from a fine or deduction/cancellation of
marks and, in the most serious of cases, to exclusion from a unit, a course or the
University.
The University and any persons authorised by the University may submit
your assessable works to a plagiarism checking service, to obtain a report
on possible instances of plagiarism. Assessable works may also be included
in a reference database. It is a condition of this arrangement that the
original author’s permission is required before a work within the database
can be viewed.
For further information on this statement and general referencing guidelines, see
http://www.utas.edu.au/plagiarism/ or follow the link under „Policy, Procedures and
Feedback‟ on the Current Students homepage.
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15.
Further Information and Assistance
If you have a problem;
In the first instance you should discuss the matter with your unit coordinator, lecturer or
tutor. However, if you do not feel comfortable approaching one of these people, or if you
have a discussion and are not satisfied with the outcome, then you are encouraged to
contact the major coordinator:
Corporate Governance:
Name:
Room:
Ph:
Email:
David Kronenberg
428
(03) 6226 2714
[email protected]
Discussions with the major coordinator will be kept in the strictest confidence.
You are always welcome to raise issues with the Head of School, Sue Hrasky, who you can
email for an appointment ([email protected]).
If you are on the Launceston or the Cradle Coast campus, you may consult Associate
Professor Trevor Wilmshurst (Launceston, [email protected]) or Steve
Allen (Cradle Coast, [email protected] ) with whom you can also have
confidential discussions.
If you wish to pursue the matter further, a student advocate may be able to assist you.
Information about the advocates is available at: http://www.utas.edu.au/governancelegal/student-complaints/student-advocates
The University also has formal policies, and the following link gives you advice about the
procedures that you can follow: http://www.utas.edu.au/governance-legal/studentcomplaints/how-to-reslolve-a-student-complaint/self-help-checklist
15.1
Student Services
In Hobart and Launceston, Student Services staff are available to assist you if you are
experiencing difficulties with your study program, or if you have personal or life planning
issues, disability or illness which may affect your course of study. You can discuss these
issues with the Learning Skills Adviser, the Student Counsellor, the Careers Adviser and/or
the Disability Adviser.
15.2
Students with Disabilities - University and Faculty Equity Plans
Goal 1 of the University of Tasmania Equity Plan provides for: An inclusive teaching and
learning environment that values diversity, supports the pursuit of academic excellence
and produces high quality education and employment results for all students and staff.
The Faculty of Business Equity Plan facilitates the University Plan at an operational level
and has developed an „Action Plan‟. The Action Plan for Goal 1 lays down procedures to
ensure that students have equal access to lecture and course materials. The School of
Accounting & Corporate Governance complies with these procedures.
16
16.
Unit Schedule
The following Schedule sets out the Modules and Topics that make up this Unit. A
suggested completion date is set out in the third column for those who wish to complete the
course progressively throughout the semester. The Prescribed Readings for each Topic are
indicated in the Course Materials on MyLO.
Topic
Module
1
2
3
Social and Environmental Accounting
Suggested Completion
Date
Thursday, Week 2,
8 March 2012
Social and Environmental Reporting
Thursday Week 4,
22 March 2012
Environmental Management Accounting
Thursday Week 6,
12 April 2012
Easter Break 5 April – 11 April Inclusive
Assignment 1 Due : 5.00pm Thursday 12 April
4
5
6
Environmental Management Systems
Thursday Week 7,
19 April 2012
Triple Bottom Line Accounting – An Introduction
Thursday Week 9,
3 May 2012
Triple Bottom Line Assurance Statements
Thursday Week 11,
17 May 2012
Assignment 2 Due : 5.00pm Thursday 10 May
7
Current Developments
Thursday Week 13,
31 May 2012
UTAS Study Period/BFA207 Capstone Period
Capstone Assignment Due: 5.00pm Thursday
14 June
17
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