TROY UNIVERSITY
MASTER SYLLABUS
SORRELL COLLEGE OF BUSINESS
ACT 6695
Accounting Research and Communication
Prerequisites
The prerequisite for ACT 6695 is graduate student standing. [Note: To achieve graduate student
standing, students must complete all required business program and prerequisites as shown in the
current catalog. To achieve graduate student standing in the accounting option, students must
complete all required accounting prerequisites.]
Description
An individual study of specific accounting topics and written and oral communication of the
results of the study.
Objectives
On completion of the course, the student should:
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Apply basic research concepts and demonstrate an understanding of research processes.
Understand how judgment and decision-making is used in accounting research and the
accounting profession.
Understand the accounting and reporting issues associated with research in the
accounting profession.
Understand how to access and use professional accounting research databases.
Understand the sources of authoritative literature in the accounting profession.
Understand how authoritative literature is used to provide evidence for accounting
research.
Submit an original research paper on an approved accounting topic and/or issue; the
paper will be evaluated according to the grading criteria in this syllabus.
Purpose
To provide an introduction to the research process and accounting research, including the
investigation of specific accounting issues and communication of the results of research
processes.
Master Syllabi are developed by the senior faculty in each business discipline. This Master Syllabus must be used as the basis for developing the
instructor syllabus for this course, which must also comply with the content specifications outlined in the Troy University Faculty Handbook.
The objectives included on this Master Syllabus must be included among the objectives on the instructor’s syllabus, which may expand upon the
same as the instructor sees fit. The statement of purpose seeks to position the course properly within the curriculum and should be consulted by
faculty as a source of advisement guidance. Specific choice of text and other details are further subject to Program Coordinator guidance.
1 August 2005
Master Syllabus: ACT 6695
2
Approved Texts and Supplements
Introduction to Applied Professional Research for Accountants (current edition) by David A
Ziebart, Anita L. Feller, Karen H. Malloy, and Thomas C. Ober, Prentice Hall.
Research Paper Grading Criteria:
1. Problem Identification: Identifies and summarizes the problem, question, or issue. This dimension focuses
on task or issue identification, including secondary or implicit aspects of an issue.
2. Considers Alternative Perspectives: Integrates issue using other perspectives and positions. This dimension
focuses on the treatment of diverse perspectives and effective interpretation and integration of contrary views.
3. Evaluates Quality of Research Skills. This dimension focuses on evidence of the ability to use fundamental
research techniques and skills, evidence of the ability to use professional databases, and evidence of the ability to
properly reference professional guidance.
4. Business Analysis: Undertakes appropriate quantitative or qualitative analysis. This dimension focuses on
the appropriate use of quantitative or qualitative analysis of information to clarify issues and facilitate decisionmaking.
5. Evaluates Quality of Evidence: Identifies, assesses, and analyzes the quality of supporting data/evidence.
This dimension focuses on evidence of search, selection, and source evaluation skills—including accuracy,
relevance and completeness.
6. Reasoned and Logical Conclusion: Identifies and assesses conclusions, implications, and consequences.
This dimension focuses on integrating previous dimensions and extending them to draw conclusions and solve a
problem(s). Well-developed conclusions do more than summarize.
7. Communicates Effectively: Evaluate the degree to which the writer presented the information in a logical
and organized fashion. This dimension focuses on whether or not the writer presented issues, arguments, evidence,
summaries, and conclusions in a logical and organized manner.
8. Professionalism and Mechanics of Presentation: Evaluate the degree to which the writer presented the
information in a manner consistent with professional presentation. This dimension focuses on evidence of
presentation, mechanical, vocabulary/usage, and structural skills—including proper and appropriate grammar and
sentence structure, proper and appropriate bibliographical references, and proper and appropriate vocabulary and
vocabulary usage.
Troy State University Faculty Handbook (2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space):
a.
b.
c.
d.
e.
f.
g.
Course title
Course number
Term
Instructor
Prerequisites
Office hours
Class days, times
h.
i.
j.
k.
Classroom location n. Grading methods,
Office location
criterion weights,
Office telephone
make-up policy,
Course description,
mid-term grade
objectives
reports
l. Text(s)
o. Procedure, course
m. Other materials
requirements
p. General supports
r. Additional services u. Cheating policy
(computer works,
(Americans with
v. Specialization
writing center)
Disabilities Act,
requirements
q. Daily assignments,
other statements)
(certification,
holidays, add/drop s. Absence policy
licensure, teacher
& open dates, dead t. Incomplete-work
competencies)
day, final exam
policy