Semester 2 and Tri 2A 2016 Internal Students Presentation - - PDF document

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School of Accounting ACCT3004 Accounting Theory and Analysis Semester 2 and Tri 2A 2016

Internal Students

Presentation Information Sheet (25%)

Due Teaching Week 8-9 during normal tutorial time

(Tutor to allocate week and times based on number of groups. However All students will submit on the same day as decided by the unit coordinator so no group receives any advantage, but groups may present in class on different days)

TOPIC: Corporate Failures or Corporate Scandals & Ethics

This assessment will be a group assessment, with each group consisting of 5 STUDENTS who are all in the same tutorial groups. Note this assessment has a peer evaluation and teamwork evaluation component which contributes to the mark. The assessment CANNOT be undertaken individually. REQUIRED Students are to choose ONE major corporate failure or corporate scandal that occurred in the last 5 years anywhere in the world that could relate to any of the topics discussed in this unit. Scandals or failures could relate specifically to accounting scandals, CSR related scandals, or governance related scandals (this includes ethics). The presentation consists of two different components; Part A (20 marks): Either a video or power point presentation Part B (5 marks): Written submission and teamwork component Students can choose ONE of the following presentation options: 1) PowerPoint presentation (Maximum 20 minutes total per group) in class (all students in group to present in class and talk for an equitable amount of time. Students may use alternative presentation software eg Prezi). Students who choose this option will be required to present first. (possible 2 Bonus Marks) 2) Prepare a short video: Students should be assessable on screen for an equitable amount of time. The video should be introduced by the group and the video played in class. (possible 5 Bonus Marks) Time allocated - Maximum 10-11 minutes (+/-5%)

PART A (20 marks)

In preparing this presentation, students should consider the following guide points in their initial research (note: students can add to this list, these are guide points only. Students are NOT required to have these individual points as separate headings when presenting. The format should be arranged under more appropriate headings that better suit the circumstances of the individual company chosen. 1) Why did you choose this particular company, what is significant about it and what is the background of the scandal or failure? 2) What comments have you found in the media? 3) What were the public’s and/or stakeholders reactions? 4) Were there any warning signs for the failure or pending scandal? 5) Who was responsible? 6) How does this failure or scandal link to accounting disclosure or earnings management, corporate governance or CSR?

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7) How does accounting theory we have learned about fit into the failure or scandal you have chosen? 8) Were there any consequences, or what should the consequences be if it the case is still current? 9) What are the ethical consequences? 10) Are there any lessons learned from this case? Students should review the most recently available annual reports along with the disclosure on the company website and any supplementary reports, including reliably sourced information in the media and elsewhere and include examples and any comparisons where appropriate. Students are to obtain and use their own hardware and software to complete this assessment. If a video is chosen, additional expense will not generally be required as students can use their own phones, cameras or

• ther video equipment as required to complete the assessment. Students can also download a variety of

software for recording and editing from the internet that is free. There are too many to choose from, so it is the student’s choice what they use. At the Bentley campus, video cameras are available to be loaned from the School of Accounting front desk. Due to demand, loans will be strictly for a few hours only. Therefore, students intending to loan equipment must have their presentations already planned prior to loaning the

• equipment. Camera loans are on a first come first serve basis.

Presentations must be able to be clearly seen, heard and played in the tutorial using the University computer systems. Therefore students must test that their presentations work in their classroom prior to the time of their presentation. (ie. Tested in the actual location presenting). Students will lose marks if videos don’t play properly in the chosen venue, so you MUST test it in the venue.

PART B (5 marks)

Students must also provide a one page report of their presentation to their tutor. Students should address the key facts, issues and lessons learned from the corporate failure. A list of references that demonstrate effort made is required. References and appendices can be in addition to the one page summary. That is

• ne page for the summary plus extra page(s) for references and if required extra page(s) for an appendix

with supplementary information. Students should use the Chicago referencing style for their report when preparing the submission. More information can be found on this style from the Library web site: http://libguides.library.curtin.edu.au/referencing As it is a report, this needs to be more than dot points but must be in the format of a written report. Margins should be no smaller than 2cm; font size 11 or 12. In addition, each team member will be asked to assess the teamwork skills of each team member and these marks will be averaged out to form a teamwork mark component. The team work evaluation sheet is confidential and should therefore be submitted individually to your tutor. CHOOSING THE CORPORATE FAILURE Examples of relevant companies could be in Australia or elsewhere. (Some current examples are: Master’s Home Improvement, Volkswagen, Toshiba, Valeant Pharmaceuticals, and Turing Pharmaceuticals.) Note that as we discuss Dicksmith throughout the lectures, this company will NOT be able to be chosen for the

• presentation. The corporate failure chosen should

 Have occurred in the last 5 years (therefore companies like Enron cannot be chosen)  The scandal could relate to accounting, CSR, ethics or other governance related scandals  Students may choose any company as long as the scandal or corporate failure was significant and received notable media attention either in Australia or elsewhere overseas. However, all information and references MUST be accessible and written in ENGLISH.  Students must have their company approved by their tutor and no tutorial class can have more than 2 groups with the same company failure or scandal. Companies will be approved on a first come first choice basis.

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MARKING ALLOCATION The purpose of this assessment is to enhance student’s research, analytical, negotiation, communication, teamwork, time management and professional skills required in an effective and successful workplace. Given the nature of the presentation and team work marks, it is possible to obtain a different mark from your team mates. NOTE: Students who prepare a short video have the opportunity to receive an extra bonus of up to 5 Marks toward their final grade (provided that the effort and quality in the presentation is clearly observed). This is due to the increased time and effort required to prepare a short video compared to a Power Point

• presentation. Students who deliver a PowerPoint presentation may receive a bonus up to 2 Marks if the

tutor determines a student was particularly good but this is dependent on the performance on the day of the presentation. (Please note the bonus will be at the discretion of the tutor and may be allocated individually or as a group). This assessment also carries a prize sponsored by the book publisher Wiley for the best video which includes a book voucher for each winning student in the group. GROUPS AND TEAMWORK It is the individual student’s responsibility to make sure they are in a group. Final groups should be determined by no later than Week 3. Most groups will be formed in Week 1. If a student has not been allocated to a group by Week 3, your tutor will allocate you to one. There is NO option to complete this assessment individually. Teamwork is an important attribute that employers are looking for in graduates. Therefore, teamwork will be assessed in the presentation with each team member assessing each other’s ability to work in a team. The average of this mark will be taken. One of your first tasks as a group is to complete a team contract which will form the rules of how you will work together. This needs to be submitted with your written report. If you are having problems with your team mates, this team contract should deal with how to resolve these at first instance. SUBMISSION REQUIREMENTS Each group needs to submit  One Group Assignment Cover Sheet  One written report with references in hard copy.  Team contract  Completed Teamwork peer evaluation sheet (one per person)  Thumbdrive or CD or you-tube link with the presentation The GROUP assignment coversheet should be stapled to the front of the hard copy summary submission and the declaration signed by each student in the group indicating that the work submitted is their own

• work. University policies and procedures for academic misconduct and plagiarism will be applied. Further

information is available at www.academicintegrity.curtin.edu.au. Unsigned declarations will not be

• accepted. A copy of the Assignment Cover sheet is on Blackboard.

Students should ensure they keep copies for security reasons and should not expect the CD-ROM or USB to be returned. Being organised is important and marks may be deducted if submissions are late or the tutor has to follow-up with students or copy presentations on the day.

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Marking Guide Presentation & Summary (25%)

Student Name: ____________________________________Student No. ____________________________ Tutor: ___________________________________________Tutorial Day/Time: _______________________ Group Number: ________________ Format (Video or PowerPoint):_______________________________ No. Details Allocated Mark Awarded Mark INDIVIDUAL COMPONENT (30%) = 6 1. Part A (6 Marks): Quality of individual delivery including verbal and non-verbal expression (eye contact, gestures, pace, articulation). GROUP COMPONENT (70%) = 14 2. Part A (7 Marks): Content – the level of knowledge provided demonstrates the team has undertaken sufficient research and evaluation and delivered the information in an effective way. 3. Part A (1.5 Marks): Clear evidence of group cohesiveness related to

• rganization, time management and influence on overall quality of

content and delivery. 4. Part A (1.5 Marks): Effective use of technology and visual aids. 5. Presentation Peer Evaluation Average (4 Marks) STUDENT GRADE - TOTAL OUT OF 20 (Note: marks may be deducted if students are unorganised) 20 Part B: Summary and Teamwork mark (5 Marks)  Content (1.5 Mark)  Format and layout of report (0.5 Mark)  Relevant referencing (1 Marks)  Team work average (2 Marks) (Note marks may be deducted for poor spelling and grammar) STUDENT GRADE - TOTAL OUT OF 5 5 TOTAL 25 Note if allocated, only one bonus applies depending on format Bonus for PowerPoint (up to 2 Marks) 2 Bonus for Video (up to 5 Marks) 5 FINAL GRADE (Note: maximum grade = 30/25) 25 Comments

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PEER EVALUATION FOR TEAM PRESENTATION

Campus Location: Team Number: Tutor’s Name: Tutorial Time: Tutorial Venue: Your Name: Your Student Number: Confidential The peer evaluation is confidential and will not be shared with team members. Each team member is to complete a peer evaluation form and submit it on an individual basis to your tutor on the same day as the due date of the team presentation. The tutor will collate the peer evaluation forms with the submitted written reports Instruction Write the name of each of your group members in a separate column and grade them out of 5 for each criteria. Total the numbers in each column. Your evaluation of fellow team member’s performance Evaluation Criteria Rate a score out of 3 (1 = poor, 3 = excellent) Fellow Team member’s name: Fellow team member’s name: Fellow Team member’s name: Fellow Team member’s name: Did they attend every team meeting? (note that a team member will automatically receive a zero participation mark if they did not attend any of the team meetings) Y/N Y/N Y/N Y/N Arrived on time to team meetings, contributed meaningfully to team discussions & demonstrated a cooperative and supportive attitude. 1/2/3 1/2/3 1/2/3 1/2/3 Completed individually assigned tasks on time and in a quality manner. 1/2/3 1/2/3 1/2/3 1/2/3 Demonstrated a capacity to listen and was responsive to feedback/criticism. 1/2/3 1/2/3 1/2/3 1/2/3 Contributed significantly to the success of the assignment. 1/2/3 1/2/3 1/2/3 1/2/3 TOTAL (max 12)

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PEER EVALUATION FOR TEAM PRESENTATION (CONTINUED) Feedback on team dynamics:

• 1. How effectively did your team work?

______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________

• 2. Were the behaviors of any of your team members particularly valuable or detrimental to

the team? Explain. ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________

• 3. What did you learn about working in a team from this assignment that you will carry into

your next team experience? ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ I____________________________(name and surname) undertake that the above is a true and fair reflection of my experience of working with my team in the team presentation. _______________________________ _________________ Signed Date For administration only This team member’s name & student number Evaluation by other team members Team member 1 (max of 12): Team member 2 (max of 12): Team member 3 (max of 12): Team member 4 (max of 12): Total: (max of 48) Average (total / 24), transferred to final mark

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UNIT NAME: ACCT3004 Accounting Theory and Analysis STUDENT NUMBER: STUDENT NAME: TUTORS NAME: TUTORIAL DATE/TIME: PERSONAL GROUP NUMBER/COMPANY:

GROUP EVALUATIONS (Do not evaluate your own group, leave this blank)

Please provide a score out of 5 for each of the criteria listed below.

ATTRIBUTES

GROUP 1 GROUP 2 GROUP 3 GROUP 4 GROUP 5 GROUP 6 GROUP 7

Company Name:

• 1. Overall direction was clear?
• 2. Group presenters were easy to

understand?

• 3. Group made good use of

technology?

• 4. Group members presented

themselves in an appropriate professional manner?

• 5. Group showed good evidence of
• rganisation and team work.
• 6. Bonus awarded if you think the

presentation was particularly

• good. (1 – 5 marks)

Total score /30 Marks Additional comments:

STUDENT PEER EVALUATION FORM