Accounting @ Macquarie |
Context
Portfolios have previously not been used within the Faculty of Business and Economics. The implementation of a portfolio within the Department of Accounting and Corporate Governance’s Capstone Unit marks the inaugural use of such a learning and assessment resource within the Business Faculty.
ACCG 399: Accounting in Context, is a capstone unit that provides students with the opportunity to integrate and advance their knowledge of accounting techniques and processes covered in previous courses. The unit represents a culmination of a student’s learning, acting as a crowning point in the degree programme. The research and practice-based topics delivered in this unit equip students to enter into professional accounting programmes or to undertake further postgraduate studies. The objectives of the unit are for students to critically evaluate accounting information and accounting standards through an understanding of both context and the different theoretical and philosophical approaches to accounting that have evolved over time.
Reflective practice becomes the basis of all professional work and as such becomes the dominant learning approach in the capstone. To become effective service providers an individual requires the development of a reflective stance so that they can learn from their experience. Therefore, developing a reflective capacity amongst learners has become an integral theme within the capstone unit acting as a foundation, as illustrated below. Reflective practice forms an important learning outcome for the unit - “to acquire an appreciation for critical reflection and professional development”. Therefore the use of a learner-centred portfolio enables students to draw an integration of knowledge and skills developed elsewhere in a critical and reflective manner.
ACCG 399: Accounting in Context, is a capstone unit that provides students with the opportunity to integrate and advance their knowledge of accounting techniques and processes covered in previous courses. The unit represents a culmination of a student’s learning, acting as a crowning point in the degree programme. The research and practice-based topics delivered in this unit equip students to enter into professional accounting programmes or to undertake further postgraduate studies. The objectives of the unit are for students to critically evaluate accounting information and accounting standards through an understanding of both context and the different theoretical and philosophical approaches to accounting that have evolved over time.
Reflective practice becomes the basis of all professional work and as such becomes the dominant learning approach in the capstone. To become effective service providers an individual requires the development of a reflective stance so that they can learn from their experience. Therefore, developing a reflective capacity amongst learners has become an integral theme within the capstone unit acting as a foundation, as illustrated below. Reflective practice forms an important learning outcome for the unit - “to acquire an appreciation for critical reflection and professional development”. Therefore the use of a learner-centred portfolio enables students to draw an integration of knowledge and skills developed elsewhere in a critical and reflective manner.