ACCT699 - Financial Accounting Theory Capstone

After successfully completing this course, you will be able to:

CO1. Assess the role of accounting theory in applied research.

CO2. Evaluate research designs commonly used in accounting research.

CO3. Develop the necessary skills to assess, design, and conduct empirical research in accounting.

CO4. Employ professional writing skills and proper use of APA formatting.

CO5. Solve contemporary accounting cases by leveraging accounting research.

Method of Assessment

A. Tests

There will be two (2) tests in the course, a midterm and a final given in modules four and eight respectively. The tests in this class will consist of multiple choice questions and/or short answer problems. Tests will be three hours long and focus on the material covered in the course. Tests may be administered using the Examity test proctoring service. Please verify in the course announcements and/or the Lessons tab if the course will use test proctoring. It is the student’s responsibility to notify the instructor and the test proctoring service regarding any schedule changes or non- disability related accommodations.

B. Assignments:

Course assignments will be a series of exercises, problems, and simulations. Assignments will have a specific due date with specific instructions. Please refer to the APA Manual 6th edition for the format of the assignments, if applicable. Late assignments will be subject to the university’s Late Work/Make-up Policy detailed in the student handbook. Please be advised the instructor reserves the right to implement their own late assignment policy.

C. Final Assessment:

A thesis will be the final assessment of the course. Students will have the opportunity to conduct original research on contemporary accounting topics. The thesis is an integral component of your educational experience as an Accounting graduate student and should relate to your intended area of practice. The proposal is due during the third week of class. The instructor will evaluate your proposals and provide feedback both during class and after reflecting on your written documents. Please refer to the APA Manual 6th edition for the format of the paper.

D. Discussion Forums:

Participation in the discussion forums is an essential component of the final grade. All students are expected to engage in lively discussions and answer instructor follow-up questions. The quality of participations along with student netiquette will be a part of the grade.

E. CPC Assessment:

You will participate in the university’s CPC Assessment for this program. As part of our curriculum quality standards, APUS includes the CPC Assessment to gather student feedback on courses and programs.

Assessment of the Course Objectives

The following distribution will be used in assigning grades (decimal points will be rounded to the nearest whole number at semester’s end).

Reading assignments consist of lectures provided in the Lessons area of the classroom and selected journal articles as follows:

Alin-­‐Eliodor, T., & Traian-­‐Ovidiu, C. (2013). CONSOLIDATED FINANCIAL STATEMENTS UNDER

Baker, C. R., & Burlaud, A. (2015). The historical evolution from accounting theory to conceptual framework in financial standards setting. The CPA Journal, 85(8), 54-­‐60. Retrieved from https://search-­‐proquest-­‐com.ezproxy2.apus.edu/docview/1712288101?accountid=8289

Baculik, E. K. (2010). How IFRS convergence will affect accounting for defined benefit plans. The CPA Journal, 80(9), 22-­‐23. Retrieved from https://search-­‐proquest-­‐ com.ezproxy2.apus.edu/docview/756963531?accountid=8289

Bauman, M. P., & Francis, R. N. (2011). Issues in lessor accounting: The forgotten half of lease accounting. Accounting Horizons, 25(2), 247-­‐266. Retrieved from https://search-­‐proquest-­‐ com.ezproxy2.apus.edu/docview/873262329?accountid=8289

Blunck, R., & Guymon, R. (2013). Accounting for operational assets: From acquisition through disposal. Journal of Business Case Studies (Online), 9(3), 255-­‐n/a. Retrieved from https://search-­‐proquest-­‐com.ezproxy2.apus.edu/docview/1418712126?accountid=8289

Carnegie, G.,D. (2014). The present and future of accounting history. Accounting, Auditing & Accountability Journal, 27(8), 1241-­‐1249. Retrieved from https://search-­‐proquest-­‐ com.ezproxy1.apus.edu/docview/1633942016?accountid=8289

Guni, C. N., & Munteanu, V. (2014). THE CONCEPTUAL FOUNDATIONS REGARDING THE PREPARATION AND PRESENTATION OF THE CONSOLIDATED FINANCIAL

STATEMENTS. Economics, Management and Financial Markets, 9(4), 175-­‐183. Retrieved from https://search-­‐proquest-­‐ com.ezproxy2.apus.edu/docview/1650863128?accountid=8289

Petro, F., & Gean, F. (2014). A logical approach to the statement of cash flows. American Journal of Business Education (Online), 7(4), 315. Retrieved from https://search-­‐proquest-­‐ com.ezproxy2.apus.edu/docview/1613024781?accountid=8289

Robinson, L. A., Stomberg B. & Towery, E. M. (2016). One Size Does Not Fit All. How the Uniform

Rules of FIN 48 Affect the Relevance of Income Tax Accounting. Accounting Review, 91(4),

1195-­‐1217, doi.10.2308/accr-­‐51263

Schipper, K. A., Schrand, C. M., Shevlin, T., & Wilks, T. J. (2009). Reconsidering revenue recognition. Accounting Horizons, 23(1), 55-­‐68. Retrieved from https://search-­‐proquest-­‐ com.ezproxy2.apus.edu/docview/208918652?accountid=8289

Zager, K., PhD., Smrekar, N., B.Sc, & Sever, I., B.Sc. (2010). ACCOUNTING TREATMENT OF LONG-­‐ TERM ASSET ACCORDING TO INTERNATIONAL AND NATIONAL ACCOUNTING STANDARDS FOR SMEs. Paper presented at the 932-­‐940,17,21. Retrieved from https://search-­‐proquest-­‐ com.ezproxy2.apus.edu/docview/734616774?accountid=8289

Websites and Videos

In addition to the required course texts, the following public domain Websites are useful. Please abide by the university’s academic honesty policy when using Internet sources.

Note website addresses are subject to change.

• SEC
• PCAOB
• Journal of Accountancy
• The CPA Journal
• Accounting Today
• Ernst & Young Insights
• KPMG Institutes
• Accounting Standards Codification
• AICPA
• FASB
• American Psychological Association (APA) Style Website
• Purdue Online Writing Lab
• Turnitin Website