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Adelaide Business School ACCTING7026

Accounting Systems & Processes (M)

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Adelaide Business School
Accounting Systems & Processes (M) – ACCTING7026
Research Report (65%)
Due: 30th October 2020, 11:59pm (ADELAIDE TIME)
1. Introduction
Each student must investigate an Accounting Systems & Processes (M) topic and write
a research report. The investigation includes a critical review of existing literature on a
topic and a discussion which attempts to extend existing work by adding original ideas
and explaining the implications for accounting specifically, and business more
generally. This investigation is to culminate with a research report, including a specific
title, an executive summary, an introduction, a main body, and relevant conclusions.
The report must also list the references used.
2. Research report details

i)
ii)
iii)
The complete list of the topics is presented in Section 3 of this document.
Only topics from the list are allowed.
To investigate the selected topic, each must conduct research by surveying a
variety of sources, including journal and magazine articles, books etc., which
must be as recent as possible. Students can use the online library resources
(including library search facilities and databases) to source the research material
(seee.g.,https://www.adelaide.edu.au/library/).Interviewswith
professionals from relevant organisations in the industry are also an acceptable
source of information, if a student prefers to collect primary information.
iv)The research report must be word-processed, spell-checked, and carefully
proof-read, and must conform to the structure and format presented in Section
4 of this document.
v) The completed research report should be between 3,500-4,000 words in length
(line spacing 1.5). References are not included in the word count. Appendices
with material supporting the report discussion may be used if necessary, but
they are not included in the word count.
vi)The research report must be submitted electronically, in an MS Word .docx
format, via MyUni (submission instructions to be provided in due course).
The research report must be submitted at or before 11.59pm (ADL time) on
Friday, 30th October 2020.
vii)

B
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viii)Late submissions will be penalised 10%/day (including week-ends and public
holidays), unless an extension has been approved by the Lecturer-in-Charge
prior to the due date.
Topic investigation and report writing must be an individual effort. The
ix)
University considers plagiarism as a serious act of academic misconduct.
Students are encouraged to refer to the Section 2.12 Plagiarism and using your
own words in the Communication Skills Guide (see p. 44). University Policy
onAcademicHonesty(see:https://www.adelaide.edu.au/policies/230/)
discusses in detail both plagiarism and other forms of academic misconduct.
Each submission will be subjected to strict and comprehensive plagiarism
checks. Relevant policies (e.g., point (ix) above) will be activated where
x)
plagiarism evidence is detected.
3. Research report topics
The topics to be investigated are listed below. Each student must select 1 (one) topic
from the list below to investigate and write the report about. Only topics from the list
are allowed to be investigated. All aspects included in the selected topic must be
investigated and findings discussed in the report.
1. Role and business implications of digital corporate financial reporting (e.g., XBRL
technology), and evidence of impact on key stakeholders, including users of
financial information, preparers of financial reports, standard setters, auditors, and
regulators.
2. Consequences of the COVID-19 pandemic on the accounting and audit functions
of business, role technology in addressing the consequences, and emerging
challenges.
3. Explain how recent trends of technology automation are shifting the skills
requirements of accounting professionals and discuss the implications for tertiary
education and professional training.
4. Identify three key technology developments that are currently transforming the
accounting (or audit) function. Compare and contrast between these developments,
and explain what aspects of the accounting (or auditing) function these technologies
are transforming and how businesses are responding.
5. Discuss how Artificial Intelligence (AI), machine learning and robotic process
automation (RPA) are disrupting the accounting (or audit) function, explain how
the disruption is unfolding, and discuss how business are (or should be) managing
the disruption.
6. Discuss the role of distributed ledger technology, such as blockchain and
cryptocurrencies, in the creation of digital forms of money. What opportunities and
challenges business, government, and broader society face with emergence of
digital money, including management and regulation.
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4. Structure and format
The research reports must be written using the following structure:
i)Title: is a specific statement about the content of the research report. The title
should be brief, specific but also sufficiently broad to capture the scope of the
report.
Executive Summary: is an informative, concise, and self-contained summary of
ii)
the research report. The objective of the executive summary is to provide the
maximum amount of information in the minimum number of words (between
150-200 words).
iii) Introduction: focuses the reader’s attention on the central theme of the report
and it presents a background allowing the reader to understand your study
without having to refer to previous publications. Upon reading the introduction
the reader should be able to understand what the research is about, its
significance, and an indication of the conclusions made. The key building
blocks to be discussed in the introduction include areas to be covered such as:
the common ground on what is generally known about the topic, the
complication to the common ground (e.g., what might be problematic), an
argument why the identified problem(s) might of concern to research or
practice, the course of action that you are undertaking in attempts to solve the
problem (e.g., conducting the research investigation presented in this report),
and articulating your original contribution (for additional detail see e.g., Lange
and Pfarrer, 2017).
iv) Main Body. This part should enable the reader to gain in-depth understanding
about the current status of research in the topic under investigation. It must be
critical, analytical and logically organised. The discussion must provide a
detailed elaboration of, and be strong linked with the issues raised in the
introduction. It is critical for the main body to discuss all aspects in identified
in the selected topic, including explanations of aspects of the technology, and
detailed elaboration of related business implications.
v)Conclusion: is a short summary of the report, where the significance of the
findings is presented, the limitations and future research are identified and
practical implications and recommendations are presented.
References: includes a list of the sources that have been used for the preparation
vi)
of the report. The Harvard System must be used to produce the references (see
Referencing: The Harvard System (p. 47) in the Communication Skills Guide
handbook).
Points i) through to vi) provide the main headings of your report. You may find that,
depending on your topic, you may need to include additional subheadings and/or subsubheadings. You may find this useful in organising the presentation of your ideas, etc.
It should, however, not be necessary to have more than three levels of headings.
Your report must also conform to formatting requirements presented in Figure 1 below:
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Selected topic: <Reproduce exact wording of the selected topic here>
Title of Research report goes here (Arial, 14 point, bold)
By
Author <Student name and Student ID>
Executive summary (Times New Roman, 12 point, italic, single spaced)
The executive summary goes here and should be between 150-200 words in length.
1. Introduction (Times New Roman, 14 point, bold)
The body text goes here (Times New Roman, 12 point, 1.5 line spacing)
2. Main Body (Times New Roman, 14 point, bold)
The body text goes here (Times New Roman, 12 point, 1.5 line spacing)
2.1 Second Level Heading (Times New Roman, 13 point, bold)
The body text goes here (Times New Roman, 12 point, 1.5 line spacing)
2.1.1 Third Level Heading (Times New Roman Arial, 12 point, bold)
The body text goes here (Times New Roman, 12 point, 1.5 line spacing)
3. Conclusion (Times New Roman, 14 point, bold)
The body text goes here (Times New Roman, 12 point, 1.5 line spacing)
References
Figure 1 – Formatting requirements
5. Referencing
Students must use the Harvard System for both in-text citations and references (see
Section Referencing: The Harvard System (p. 47) of the Communication Skills Guide
handbook).
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6. Research report marking guide
Key: Excellent (E); Very Good (V); Good (G); Satisfactory (S); Poor (P).
EVGSPMark
TitleSpecific statement about content of research report.
Captures attention.
Clear and concise
Executive
summary
An informative summary of the entire report (between
150-200 words). Must provide a concise statement of:
- Scope and purpose of report
- Main Findings
- Conclusions and their significance
- Recommendations (if appropriate)
IntroductionFocuses on the context of report. Must provide:
- The author’s general understanding of the topic
- The author’s understanding of the complication or
problem(s) in the research
- The rationale for improving understanding of the
problem(s) and associated issues
- A description of the work done by the author(s) in this
investigation
- The contribution made including an indication of the
issues discussed in the main body of the report and an
indication of the conclusions reached
Main bodyPresents a critical and analytical survey of recent relevant
materials. Must:
- Compare and contrast various authors’ views and
findings identified in the investigation and research
- Identify and highlight gaps in the research
- Be organised logically (e.g. issues)
- Elaborate in detail the issues raised in the Introduction
section including discussion of business implications
ConclusionPresents a restatement of the introduction and a summary
of important points made in the report. Must also present:
- Significance of your findings
- Limitations and future research
- Practical implications/value
- Recommendations
ReferencesInclude sufficient sources, including journal articles.
Points to note include:
- Variety of references
- Legitimacy of references
- Currency of references
In-text references/citations using the Harvard System
References page using the Harvard System
LanguageConcise and fluent sentences
Correct spelling
Appropriate Vocabulary

B
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StyleCoherent writing
Unified Paragraphing
Effective sign posts and transitions
PresentationClean, efficient formatting
Page numbers
Total
7. References
Lange, D. and Pfarrer, M.D., (2017). Editors’ comments: Sense and structure—The
core building blocks of an AMR article, Academy of Management Review, Vol 42 No
3, pp. 407-416
ABS (2014) MBA Programs Communication Skills, Adelaide Business School:
Adelaide, South Australia. Available:
https://business.adelaide.edu.au/system/files/media/documents/2019-10/MBACommunication-Skills-Guide-2014.pdf
Lecturer-in-charge: Associate Professor Indrit Troshani
indrit.troshani@adelaide.edu.au
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