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Seminar in Accounting Theory
ADM4342A
Fall 2013

|Professor |Kathryn Pedwell, Ph.D. |
|Office |DMS 7159 |
|Telephone |613-562-5800 Ext. 4766 |
|E-Mail |Pedwell@telfer.uottawa.ca |
|Office Hours |Tuesday 3:00 – 4:00 p.m. or By appointment |
|Class Location |DMS 4130 |
|Class Hours |Tuesday: 1:00 – 2:30 |
| |Thursday: 11:30 – 1:00 |
|Prerequisite(s) | |
|Program of Study |BCom mandatory course |

|Course Deliverable |Due Date |Weight on Final Grade |
|Accounting Assignment |Oct. 3 |15% |
|Midterm exam |Oct. 8 |25% |
|Major Research Project |Nov. 14-28 |25% |
|Final exam. |TBA |35% |

Course Description

The objective of this course is to provide students with an understanding of the theoretical issues that underlie the accounting profession and its practice, as well as to teach students to critically analyze and evaluate these issues. Students will be exposed to some of the current research literature on accounting practice and professionalism through lectures, group discussions and student presentations.

Course Learning Objectives

Each session/topic focuses on a specific issue relevant to the accounting profession and its practice. The topic of the session will be introduced by a lecture. Students are then responsible for completing the readings on the topic and coming to the next class prepared to discuss the issues raised in the readings.

As the student reads, s/he should keep in mind the following questions:

1. What is the central theme of the article?
2. What are the principle ideas developed in these articles?
3. What are the author’s conclusions or recommendations?
4. How will this issue affect the accountant and the accounting profession? How will it affect ME (the student)?

This is a seminar course in which learning evolves from the exchange of ideas among students, with the instructor acting strictly as a facilitator. Therefore, class discussion is an important component of the course. Students should come prepared to discuss the issues and contribute their ideas, knowledge and experience in class.

Methods Used to Evaluate Student Performance

Your performance in this course will be evaluated based on the following:

Mid-Term Exam 25%

Assignment 15% Term Project 25% Final Exam 35%

Textbook/Course Package

Course readings will be accessible for download. Additional articles may be added as the course progresses. The textbook, Financial Accounting Theory, 4th Edition, is on reserve at the Management Library.

Other Information

Assignment and Term Project:

The assignment and term project are to be undertaken in groups. Students are free to form new groups for each endeavour. Topics for both the assignment and the term project will be provided at a later date.

The assignment will require all groups to research a different “accounting failure” and to present their findings in class. The presentation of the assignment should be limited to 5-7 minutes.

The term project will provide students with an opportunity to investigate in greater depth and scope an issue that arises from the readings or that is personally of interest. For the term project, each group will work on a different topic and present their findings in class. Presentation of the term project should be a maximum of 15 to 20 minutes in duration. A salient summary of the topic should be e-mailed to the professor for posting on doc depot.

For both the assignment and the term project, only the presentations will be graded. In grading the assignment and the term project, emphasis will be placed on:

• The interestingness and relevance of the topic • the group’s demonstrated depth of understanding of the topic • the balance of the arguments presented (i.e. the pros/cons, strengths/weaknesses, etc.) • evidence of critical and analytical skills, and • overall presentation skills (clarity, eye contact, enthusiasm, etc.)

Students should come to some conclusions on the issue being researched in their closing arguments of both the assignment and the term project.

Presentations can be made by any member(s) of the group. All group members will receive the same grade. Student assignment and term project presentation material will be tested.

Detailed Course Schedule
ADM 4342A – Seminar in Accounting Theory
Fall 2013

|Date |Topic |
|Sept. 5 |1 - History & Evolution of Accounting Practice |
|Sept. 10 |2 - Accounting in the Early Stages: The Focus on Measurement |
|Sept. 12 |3 – Issues Regarding Measurement |
|Sept. 17 |4 – The Decision Usefulness Approach to Financial Reporting |
|Sept. 19 |5 – Revisiting Accounting: The Hunt for Purpose |
|Sept. 24 |6 – Efficient Security Markets |
|Sept. 26 |7 – Revisiting the Measurement Approach in the Context of Decision-Usefulness |
|Oct. 1 |8 – Measurement Issues: Considering the Perspective of the Users, Standard Setters |
| |and the Accounting Profession |
|Oct. 3 |Assignment Presentations by Student Groups |
|Oct. 8 |Mid-Term Exam (in class during class time) |
|Oct. 10 |Professor’s Summary Of Assignment Topic |
|Oct. 13-19 |Study Break |
|Oct. 22 |9 - Measurement Applications |
|Oct. 24 |10 - Economic Consequences |
|Oct. 29 |11 – Analysis of Conflict: Game Theory |
|Oct. 31 |12 – Executive Compensation and Earnings Management |
|Nov. 5 |13 – Standard Setting |
|Nov. 7 |14 – Professionalism |
|Nov. 12 |15 - Corporate Social Responsibility |
|Nov. 14 |Student Presentations |
|Nov. 19 |Student Presentations |
|Nov. 21 |Student Presentations |
|Nov. 26 |Student Presentations |
|Nov. 28 |Student Presentations |
|Dec. 3 |Professor’s Summary of the course |
| | |

Academic Integrity:

Beware of Academic Fraud

Academic fraud is an act committed by a student to distort the marking of assignments, tests, examinations and other forms of academic evaluation. Academic fraud is neither accepted nor tolerated by the University. Anyone found guilty of academic fraud is liable to severe academic sanctions.

Here are a few examples of academic fraud: • engaging in any form of plagiarism or cheating; • presenting falsified research data; • handing in an assignment that was not authored, in whole or in part, by the student; • submitting the same assignment in more than one course, without the written consent of the professors concerned

In recent years, the development of the Internet has made it much easier to identify academic plagiarism. The tools available to your professors allow them to trace the exact origin of a text on the Web, using just a few words.

In cases where students are unsure whether they are at fault, it is their responsibility to consult the University’s Web site at the following address, where you will find tools for writing papers and assignments: http://www.sass.uottawa.ca/en/Toolkit/index.html You are also encouraged to consult the “Beware of Plagiarism!” document, as well as the other documents posted on doc-depot under “Academic Fraud”, that deal with this important issue, and the document entitled “How to avoid plagiarism” which can be found under the following web site http://www.socialsciences.uottawa.ca/eng/writing_tools.asp under Tools for Writing Papers and Assignments. We thank the Faculty of Social Sciences for allowing the School of Management students to consult this site.

Persons who have committed or attempted to commit (or have been accomplices to) academic fraud will be penalized. Here are some examples of the academic sanctions, which can be imposed: • a grade of “F” for the assignment or course in question; • an additional program requirement of between three and thirty credits; • suspension or expulsion from the School.

Please be advised that professors have been formally advised to report every suspected case of academic fraud. In most cases of a first offence of academic fraud, the sanction applied to students who have been found guilty is an “F” for the course with an additional three credits added to their program requirements. Repeat offenders are normally expulsed from the School of Management.

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