ACCT 5305 - 120 Accounting Theory (80531) Fall 2019 COURSE .

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ACCT 5305 - 120 Accounting Theory (80531)Fall 2019Texas A&M University-Central TexasCOURSE DATES, MODALITY, AND LOCATIONCourse Dates: 26 Aug 19 – 13 Dec 19Mode of instruction and course access: This course meets face-to-face (Tuesday in Founder’sHall), with supplemental materials made available online through the A&M-Central TexasCanvas Learning Management System [https://tamuct.instructure.com/].INSTRUCTOR AND CONTACT INFORMATIONInstructor: Anthony L. Fulmore, MSA, MS-HRM, PhDOffice:Founder’s Hall room 323Phone:Office (254)501-5840Cell (254)383-0226 (text only)Email:afulmore@tamuct.edu (preferred email)Office Hours: Office hours are after each class and by appointment only.Student-instructor interactionI am accessible through Canvas Inbox, which I check several times a day during the week andusually once a day on weekends. I will attempt to respond within 24 hours during the week andwithin 36 hours during the weekend. You may use my TAMUCT email for course-relatedmatters. In the subject line of your email provide the course information “ACCT 5305 - 120”. Ifyour concern needs immediate attention, text me. Remember, practice good communication skills(spelling and grammar).WARRIOR SHIELDEmergency Warning System for Texas A&M University-Central TexasWarrior Shield is an emergency notification service that gives Texas A&M University-CentralTexas the ability to communicate health and safety emergency information quickly via email,text message, and social media. All students are automatically enrolled in Warrior Shield throughtheir myCT email account.Connect to Warrior Shield by 911Cellular n]to change where you receive your alerts or to opt-out. By staying enrolled in Warrior Shield,university officials can quickly pass on safety-related information, regardless of your location.1

COURSE INFORMATIONCourse Overview and description:The theory of accounting as it has developed in the economy of the United States. Emphasis ison concepts, income measurement, and valuation of assets, including valuation and measurementof equities. Application of accounting theory to contemporary problems is analyzed with casesand research papers on selected areas.Course Objective:This course is designed to examine the fundamentals of financial accounting theory including itshistory, development, application and current issues and topics. The course will examine therelationship between information used in markets and accounting theory.After this course, the student will be able to:1. Interpret the current theory and structure of financial accounting theory.2. Analyze the historical development of current theory and project the future direction ofaccounting theory.3. Propose practical solutions to situations based on the application of accounting theory.4. Evaluation the relationship between information use and accounting theory.5. Examine and critique current accounting research.Required Reading and Textbook(s):1. Financial Accounting Theory and Analysis: Text and Cases, ISBN 9781119186335,Wiley.2. The Literature Review: Six Steps to Success, ISBN: 9781506336244.2

3. Publication Manual of the American Psychological Association, 6th Edition AmericanPsychological Association Softcover, ISBN-13 978-14338056154. Skills for Accounting Research FASB Codification & elFRS Text & Cases,ISBN 9781618533159COURSE REQUIREMENTSThere will be a variety of graded and non-graded activities throughout the semester. Eachactivity will assess your command of the material as well as your understanding of the coursegoals and concepts. Activities are assigned and completed during the class period unlessotherwise noted and cannot be turned in late or if classes are missed.Chapter Summary PapersEach chapter, the student will be required choose one topic from the chapter and perform aliterature review using the top 40 accounting journals (not including the top five practitionerjournals) identified in Hasselback et al. 2012, “Benchmarking the Research Productivity ofAccounting Doctorates,” (Issues in Accounting Education). This review should include at least 4articles from the past 5 years. In a written summary of approximately 700 to 1,000 words(roughly about 2 double-spaced pages, not including references page(s) in APA format, TimesRoman 12-point font), the student should discuss the literature, identify theories used, presentkey findings, and provide at least 5 questions for future research.Individual PowerPoint Presentations3

Each chapter, the student will be required develop a PowerPoint presentation of his/her chaptersummary papers and present to the class (10 min – max).Literature ReviewEach student will identify, read, and analyze appropriate research articles to write an 10 to 15page literature review on a current topic in accounting (for submission to the NAAAS or 2020Southwest AAA Regional Meeting). Further instructions will be given in class. In order to helpyou stay on a targeted timeline in preparing your literature review, several benchmarks will bedefined. A review of literature presents a synthesis of existing theory and literature that arguesfor the research question(s)/hypotheses that you are putting forward. The process of constructinga literature review acquaints the researcher with the studies already done in a particular area andallows the researcher to extend existing knowledge. The key to writing a good literature reviewis synthesis.Assignment Guidelines:I.II.III.IV.V.VI.Work on your research questions and/or hypothesis(ses). You may have a question inmind or find a gap in existing literature.Be sure you pose a question/hypothesis that is new; your study must propose to addto/refine our current knowledge.Be sure you have gathered adequate research. Avoid using direct quotations. Instead,you should paraphrase ideas – this will help you synthesize the material. Use thearticles you read as evidence to support assertions/statements that you formulate inyour own words!! You will need to read more material than you cite in your review.You must have about 10 to 12 sources referenced and synthesized in your review. An“A” paper will use 10 - 12 communication sources expertly.The paper must have a clear structure – don’t fall into the trap of “listing” articles andsummarizing their findings! Remember, this is an argument in favor of your proposedresearch question/hypothesis. (Consider organizing your paper in a “general tospecific”, “chronological”, “thematic” or “known to unknown” funnel pattern.)Write the paper following APA guidelines. Points will be deducted for errors informatting and failure to adhere to APA guidelines!The review needs to include the following components.a. APA Style formatted title pageb. Introduction—including a strong thesis that gives a roadmap to the paper.c. Review of current literature on topic that begins with broad/general concepts andbecomes gradually more and more specific.i. You may want to think of the paper as “funnel” that starts broad andgradually narrows, until you propose your specific RQ or Hypothesis.ii. Use APA Style headings and subheadings to organize your paper and helpprovide clear structure.d. Propose RQs /hypothesis that emerge logically and clearly from your literaturereview.e. The RQs/ hypothesis must include the variables that are set up in your literaturereview and SHOULD NOT introduce “new” ideas or variables.4

f. Reference Page using APA Style (only articles specifically referenced in thereview ought to be cited).The ideal (read A) literature review will clearly present all of the information above. It willaddress the research paradigm, theory and methods that are discussed in the literature in a clearand concise argument. The literature review will contribute to accounting scholarship in new andinteresting ways. Finally, the ideal paper will be error free. It will make full use of APA Manualof Style in areas of spelling, grammar, citations, and style.Comprehensive Final ExamThere will be one comprehensive final exam. The exam will cover topics identified, cases, classdiscussions, and other material.Grading Criteria Rubric and ConversionStudents earn their course grades by completing scheduled assignments; no extra creditassignments are given. To satisfactorily pass this course, students must complete each of thegraded items listed below. Failure to submit appropriate documents for scoring in each categorywill result in a failing grade.Grading Criteria Rubric and ConversionStudents earn their course grades by completing scheduled assignments; no extra creditassignments are given. To satisfactorily pass this course, students must complete each of thegraded items listed below. Failure to submit appropriate documents for scoring in each categorywill result in a failing grade.Course ElementChapter Summary PapersPowerPoint PresentationsLiterature Review/submissionFinal ExamPercent of Course GradeTotalGrade Equivalents:If Grade is ComputedNumerically90.0 - 100 % A80.0 - 89.9% B70.0 – 79.9% C60.0 – 69.9% D0 – 59.9% F35%25%15%30%100%If Grade is Computed by LetterA B C D F 95%85%75%65%0%Posting of GradesGrades will be posted on the Canvas Grade book (turn-around time for grades to be posted is 7days).5

COURSE OUTLINE AND CALENDARComplete Course CalendarWeekDateChapters126-Aug22-Sep39-SepChapter 1: The Development of Accounting TheoryChapter 2: The Pursuit of the Conceptual Framework416-SepChapter 3: International Accounting523-SepChapter 4: Research Methodology and Theories on the Uses of Accounting Information630-SepChapter 5: Income Concepts77-OctChapter 6: Financial Statement I: The Income Statement814-OctChapter 7: Financial Statements II: The Balance Sheet and the Statement of Cash Flows921-OctChapter 8: Working Capital1028-OctChapter 9: Long-Term Assets I: Property, Plant, and Equipment114-NovChapter 10: Long-Term Assets II: Investments and Intangibles1211-NovChapter 11: Long-Term Liabilities1318-NovChapter 12: Accounting for Income Taxes1425-NovChapter 14: Pensions and Other Postretirement Benefits152-DecChapter 15: Equity169-DecComprehensive ExamCourse IntroductionImportant University DatesDateDescription26-AugClasses Begin for Fall Semester28-AugDeadline for Add, Drop, and Late Registration for 16- and First 8-Week Classes2-SepLabor Day (University Closed)3-SepDeadline to Drop First 8-Week Classes with No Record11-Sep4-OctDeadline to drop 16-Week Classes with No RecordDeadline to Drop First 8-Week Classes with a Quit (Q) or Withdraw (W)18-OctClasses End for First 8-Week Session18-OctDeadline to Withdraw from University for First 8-Week Classes (WF)21-OctAdd, Drop, and Late Registration Begins for Second 8-Week Classes 25 fee assessed for late registrants21-OctClasses Begin for Second 8-Week Session21-OctClass Schedule Published for Spring Semester23-OctDeadline for Add, Drop, and Late Registration for Second 8-Week Classes25-OctDeadline for Graduation Application for Ceremony Participation28-OctDeadline to Drop Second 8-Week Classes with No Record1-NovDeadline for GRE/GMAT Scores to Graduate School4-NovRegistration Opens for Spring Semester8-NovDeadline to Drop 16-Week Classes with a Quit (Q) or Withdraw (W)6

11-Nov22-Nov28-29Nov29-NovVeteran's Day (University Closed)Deadline for Final Committee-Edited Thesis with Committee Approval Signatures to Graduate School forFall SemesterThanksgiving (University Closed)Deadline to Drop Second 8-Week Classes with a Quit (Q) or Withdraw (W)13-DecDeadline for Degree Conferral Applications to the Registrar’s Office 20 Late Application Fee13-DecDeadline to Withdraw from University for 16- and Second 8-Week Classes13-DecFall Semester Ends13-DecFall Commencement CeremonyTECHNOLOGY REQUIREMENTS AND SUPPORTTechnology RequirementsThis course will use the A&M-Central Texas Instructure Canvas learning management system.Logon to A&M-Central Texas Canvas [https://tamuct.instructure.com/] or access Canvasthrough the TAMUCT Online link in myCT [https://tamuct.onecampus.com/]. You will log inthrough our Microsoft portal.Username: Your MyCT email address. Password: Your MyCT passwordCanvas SupportUse the Canvas Help link, located at the bottom of the left-hand menu, for issues withCanvas. You can select “Chat with Canvas Support,” submit a support request through “Reporta Problem,” or call the Canvas support line: 1-844-757-0953.For issues related to course content and requirements, contact your instructor.Other Technology SupportFor log-in problems, students should contact Help Desk Central24 hours a day, 7 days a weekEmail: helpdesk@tamu.eduPhone: (254) 519-5466Web Chat: [http://hdc.tamu.edu]Please let the support technician know you are an A&M-Central Texas student.UNIVERSITY RESOURCES, PROCEDURES, AND GUIDELINESDrop PolicyIf you discover that you need to drop this class, you must complete a Drop Request Form[https://www.tamuct.edu/registrar/docs/Drop Request Form.pdf].Professors cannot drop students; this is always the responsibility of the student. The Registrar’sOffice will provide a deadline on the Academic Calendar for which the form must be completed,signed and returned. Once you return the signed form to the Registrar’s Office, you must go intoWarrior Web and confirm that you are no longer enrolled. If you still show as enrolled,FOLLOW-UP with the Registrar’s Office immediately. You are to attend class until theprocedure is complete to avoid penalty for absence. Should you miss the drop deadline or fail to7

follow the procedure, you will receive an F in the course, which may affect your financial aidand/or VA educational benefits.Academic IntegrityTexas A&M University -Central Texas values the integrity of the academic enterprise and strivesfor the highest standards of academic conduct. A&M-Central Texas expects its students, faculty,and staff to support the adherence to high standards of personal and scholarly conduct topreserve the honor and integrity of the creative community. Academic integrity is defined as acommitment to honesty, trust, fairness, respect, and responsibility. Any deviation by studentsfrom this expectation may result in a failing grade for the assignment and potentially a failinggrade for the course. Academic misconduct is any act that improperly affects a true and honestevaluation of a student’s academic performance and includes, but is not limited to, cheating onan examination or other academic work, plagiarism and improper citation of sources, usinganother student’s work, collusion, and the abuse of resource materials. All academic misconductconcerns will be reported to the university’s Office of Student Conduct. Ignorance of theuniversity’s standards and expectations is never an excuse to act with a lack of integrity. When indoubt on collaboration, citation, or any issue, please contact your instructor before taking acourse of action.For more information regarding the Student Conduct process, duct.html].If you know of potential honor violations by other students, you may submit a AMUCentralTexas&layout id 0].Academic AccommodationsAt Texas A&M University-Central Texas, we value an inclusive learning environment whereevery student has an equal chance to succeed and has the right to a barrier-free education. TheOffice of Access and Inclusion is responsible for ensuring that students with a disability receiveequal access to the university’s programs, services and activities. If you believe you have adisability requiring reasonable accommodations please contact the Office of Access andInclusion, WH-212; or call (254) 501-5836. Any information you provide is private andconfidential and will be treated as such.For more information please visit our Access & Inclusion Canvas page (log-in 17]Important information for Pregnant and/or Parenting StudentsTexas A&M University-Central Texas supports students who are pregnant and/or parenting. Inaccordance with requirements of Title IX and related guidance from US Department ofEducation’s Office of Civil Rights, the Dean of Student Affairs’ Office can assist students whoare pregnant and/or parenting in seeking accommodations related to pregnancy and/or parenting.Students should seek out assistance as early in the pregnancy as possible. For more information,please visit Student Affairs ]. Students mayalso contact the institution’s Title IX Coordinator. If you would like to read more about theserequirements and guidelines online, please visit the docs/pregnancy.pdf].8

Title IX of the Education Amendments Act of 1972 prohibits discrimination on the basis of sexand gender–including pregnancy, parenting, and all related conditions. A&M-Central Texas isable to provide flexible and individualized reasonable accommodation to pregnant and parentingstudents. All pregnant and parenting students should contact the Associate Dean in the Divisionof Student Affairs at (254) 501-5909 to seek out assistance. Students may also contact theUniversity’s Title IX Coordinator.TutoringTutoring is available to all A&M-Central Texas students, both on-campus and online.Subjects tutored on campus include Accounting, Advanced Math, Biology, Finance,Statistics, Mathematics, and Study Skills. Tutors are available at the Tutoring Center in WarriorHall, Suite 111. Tutor.com tutoring will not offer writing support beginning August 1, 2019,but will continue to offer other tutoring support.If you have a question regarding tutor schedules, need to schedule a tutoring session,are interested in becoming a tutor, or have any other question, contact AcademicSupport Programs at (254) 519-5796, or by emailing Dr. DeEadra Albert-Greenat deeadra.albertgreen@tamuct.edu.Chat live with a tutor 24/7 for almost any subject from on your computer! Tutor.com is an onlinetutoring platform that enables A&M-Central Texas students to log in and receive online tutoringsupport at no additional cost. This tool provides tutoring in over 40 subject areas. AccessTutor.com through Canvas.University Writing CenterLocated in Warrior Hall 416, the University Writing Center (UWC) at Texas A&M University–Central Texas (TAMUCT) is a free workspace open to all TAMUCT students from 10:00 a.m.5:00 p.m. Monday thru Thursday with satellite hours in the University Library Monday thruThursday from 6:00-9:00 p.m. This semester, the UWC is also offering online only hours from12:00-3:00 p.m. on Saturdays.Tutors are prepared to help writers of all levels and abilities at any stage of the writing process.While tutors will not write, edit, or grade papers, they will assist students in developing moreeffective composing practices. By providing a practice audience for students’ ideas and writing,our tutors highlight the ways in which they read and interpret students’ texts, offering guidanceand support throughout the various stages of the writing process. In addition, students may workindependently in the UWC by checking out a laptop that runs the Microsoft Office suite andconnects to WIFI, or by consulting our resources on writing, including all of the relevant styleguides. Whether you need help brainstorming ideas, organizing an essay, proofreading,understanding proper citation practices, or just want a quiet place to work, the UWC is here tohelp!Students may arrange a one-to-one session with a trained and experienced writing tutor byvisiting the UWC during normal operating hours (both half-hour and hour sessions are available)9

or by making an appointment via WCOnline [https://tamuct.mywconline.com/]. In addition, youcan email Dr. Bruce Bowles Jr. at bruce.bowles@tamuct.edu if you have any questions about theUWC and/or need any assistance with scheduling.University LibraryThe University Library provides many services in support of research across ca

accounting theory. 3. Propose practical solutions to situations based on the application of accounting theory. 4. Evaluation the relationship between information use and accounting theory. 5. Examine and critique current accounting research. Required Reading and Textbook(s): 1. Financial Accounting Theory and Analysis: Text and Cases, ISBN .

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