Accounting Research Design Course unit title Accounting Research Design Course unit code PNE805 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First cycle Doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 1st semester of Doctoral Study Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Basuki, SE., Mcom., Ph.D.,CMA, Ak. Learning outcomes of the course unit Students are able to understand, know, and differentiate several research designs according to each approach research, both quantitative and qualitative. Students are expected to have soft skills in developing technical skills, analytical skills, goal setting skills, writing skills, presentation/public speaking skills, group collaboration skills, and self-confidence. Mode of delivery (face-to-face, distance learning) Face to face and Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Paradigm differences in social sciences and types of research approaches. Dimensions of research Meaning of methodology Critical review of literature Research design with quantitative and qualitative Measurement and sampling in quantitative and qualitative research Survey research logic, constructing questionnaire, and interviews Analyzing quantitative data Ethical issues in research Analysis qualitative data Experimental design Recommended or required reading and other learning resources/tools Neuman, W.L. (2006). Social Research Methods: Qualitative and quantitative approaches (6th ed.). Boston, MA: Pearson Education. Silverman, D. (2004). Doing Qualitative Research: A practical handbook (2nd ed.). Oxford: Oxford University Press Creswell, J.W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. 4th edition. Los Angeles: Sage Publication Nahartyo, E dan Utami, I (2019) Panduan Praktis Riset Eksperimen. Jakarta: Indeks Related journal article Planned learning activities and teaching methods Lectures (Distance learning) Individual learning Summarize the Literature Language of instruction Indonesian Assessment methods and criteria Midterm exam (50%) Final exam (50%)
Advanced Statistics Course unit title Advanced Statistics Course unit code MAS801 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First cycle of Doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 1st semester of Doctoral Study Number of ECTS credits allocated 4,8 credits Name of lecturer(s) Prof. I Made Narsa, Dr., SE.,M.Si.,Ak. Zaenal Fanani, Dr., SE.,MSA.,Ak. Rudi Purwono, SE., MSc. Dr. Suhartono, MSc. Dr. Learning outcomes of the course unit Students are able to independently use advanced data analysis and processing techniques, as a tool in research, as well as in the field of business to support decision making. Mode of delivery (face-to-face, distance learning) Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Introduction to Statistics Data driven and theory driven Hypothesis testing Simple linear correlation and regression analysis Multiple regression analysis Dummy variable and Diagnostic test Analysis of Variance (ANOVA) Multivariate analysis Bayesian analysis of linear models Bayesian analysis using Win BUGS 1.4 Introduction to Stochastic Processes and Time series, and Exponential Smoothing modeling ARIMA modeling Recommended or required reading and other learning resources/tools Hair,J. F., Black, W. C., Babin, B. J., dan Anderson, R. E. (2006) “Multivariate Data Analysis”, 7th Edition, Pearson Education,. Weisberg, S (2005), “Applied Regression Model”, John Wiley & Sons, New Jersey. Hosmer, D.W danLemeshow, S. (2000) Applied Logistics Regression, John-Wiley & Sons, Toronto. Hosmer, D.W danLemeshow, S. (1999) Applied survival analysis: regression modeling of time to event data, John-Wiley & Sons, Toronto. Wei,W.W.S.(1990) Time Series Analysis: Univariate and Multivariate Methods, Addison-Wesley Publishing Co., USA Dey, D. K., Ghosh, S. K., danMallick, B. K., (2000) Generalized linear models : a Bayesian perspective, Marcel Dekker, Inc. Ntzoufras, I. (2009), Bayesian modeling using WinBUGS, John Wiley & Sons, New Jersey, USA Gelman, A., Carlin, J. B., Stern, H. S., Rubin, D., B., (1995) Ba¬yesian Data Analysis, 2nd edition, Chapman & Hall, Washington, USA Robert L. Mason, R. L., Gunst, R. F., Hess, J. L., (2003) Statistical Design and Analysis of ExperimentsWith Applications to Engineering and Science, 2nd Edition, John Wiley & Sons, New Jersey, USA Draper, N.R.dan Smith, H., Applied Regression Analysis, (3rdEd.Wiley), 1998. Johnson, R. danWynchern, Applied Multivariate Statistical Analysis, (Prentice-Hall), 2002. MontegomeryD.C,Peck, E.A dan Vining G.G., Introduction to Linear Regression Analysis, (3rd Ed. Wiley), 2003. Hanke, J.E. danReitsch, A.G. (1995 & 2001) Business Forecasting, 5th and 7th edition, Prentice Hall. Bowerman,B.L. dan O’Connell, R.T. (1993) Forecasting and Time Series: An Applied Approach, 3rd edition, Duxbury Press: USA. Makridakis, S., Wheelwright, S. C. dan Hyndman, R. J. (1998) Forecasting: Method and Applications, New York: Wiley & Sons. Cryer, J.D. (1986) Time Series Analysis, Boston: PWS-KENT Publishing Company. Zellner, A., (1996) An Introduction to Bayesian Inference in Econometrics, Wiley Classics Library Edition, Canada. Planned learning activities and teaching methods Lecturer Structural assignment Individual assignment Language of instruction Indonesian Assessment methods and criteria Midterm exam (50%) Final exam (50%)
Capital Market Accounting Research Seminar Course unit title Capital Market Accounting Research Seminar Course unit code AKK802 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First cycle doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 2nd semester of Doctoral Study Number of ECTS credits allocated 4,8 credits Name of lecturer(s) Prof. Bambang Tjahjadi, Dr., SE.,MBA.,Ak Andry Irwanto, SE., MBA. Dr., Ak. Iman Harymawan, SE.,MBA., Ph.D. Prof. Jogianto Hartono, Ph.D. Learning outcomes of the course unit Students are expected to be able to master the philosophy of capital market accounting and be able to independently conduct research on accounting in the capital market. Mode of delivery (face-to-face, distance learning) Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Abnormal return, Information content of earnings and accounting reports, Event study and value relevance, Quality of earnings, Fundamental Analysis, Accounting Valuation, Behavioral Finance, Corporate governance, Corporate social responsibility, Research project presentation Recommended or required reading and other learning resources/tools Market-based research in accounting journal Planned learning activities and teaching methods Lectures Structured Assignment Individual Assignment Language of instruction Indonesia Assessment methods and criteria Midterm exam (50%) Final exam (50%)
Current Issue of Auditing Research Course unit title Current Issue of Auditing Research Course unit code - Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) - Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered - Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr Sc. Damai Nasution, S.E., M.Si., CA. Dr. Devi Sulistyo Kalanjati, SE., M.Acc., M.Sc., Ak., CPA. Novrys Suhardianto, S.E., M.Si., PhD., CA. Learning outcomes of the course unit Able to discover or develop new scientific theories/conceptions/ideas, contributing to the development and practice of science and/or technology that pay attention to and apply the value of the humanities in their areas of expertise, by producing scientific research based on scientific methodology, logical thinking, critical, systematic, and creative. Able to develop knowledge and technology in the field of accounting or professional practice through research, to produce creative, original, and tested work (Academics, Researchers). Able to manage, lead, and develop research and development that is beneficial to the benefit of mankind, and able to gain national and international recognition (Academics, Researchers). Able to solve problems and provide health in the field of accounting through inter, multi, and transdisciplinary (Consultant) approaches. Able to master the concepts, theories, methods, and / or philosophy of the field of accounting which includes, among others, financial accounting, management accounting, behavioral accounting, auditing, capital market accounting, through research (academics, researchers, consultants). Mode of delivery (face-to-face, distance learning) Face-to-face and distance learning Prerequisites and co-requisites (if applicable) - Course content Research methods in auditing research Review of Archival Research in Auditing Review of experimental research in auditing and audit quality Big N Audit firms Audit fees Industry Specialization Audit Report and Report Lag Audit Rotation and Change Auditor Judgment 1 Auditor Judgment 2 Qualitative Research Audit Committee Research Proposal Recommended or required reading and other learning resources/tools Bloomfield, R., M.W. Nelson, and E. Soltes. 2016. Gathering data for archival, field, survey, and experimental accounting research.Journal of Accounting Research, 54(May): 341-395. Dyckman, T.R.and S.A. Zeff. 2014.Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons, 28 (September): 695-712. Gow, I.D., D.F. Larcker, and P.C. Reiss. 2016. Causal inference in accounting research. Journal of Accounting Research, 54(May): 477-523. DeFond, M. and Zhang, J.A. (2014). A Review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326. Donovan, J., R. Frankel, J. Lee, X. Martin, and H. Seo. 2014. Issues raised by studying DeFond and Zhang: What should audit researchers do? Journal of Accounting and Economics, 58(2-3): 327-338. Lennox, C.S. and Wu, X. (2019). A review of the archival literature on audit partners. Accounting Horizons, 32(2), 1-35. Knechel, W. R., G. V. Krishnan, M. B. Pevzner, L. Shefchik, and Velury, U. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice and Theory, 32(1), 385–421. Simnett, R. and Trotman K.T. (2018). Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality. Behavioral Research in Accounting, 30(2), 55-76. Hrazdil, K., Simunic, D.A., Suqanyangyuan, N. (2020). Are the big 4 audit firms homogeneous? Further evidence from audit pricing. International Journal of Auditing, 24, 347-365. Francis, J.R. and Yu, M.D. (2009). Big 4 office size and audit quality. The Accounting Review, 84(5),1521-1552. Lawrence, A., Minutti-meza, M. and Zhang, P. (2011). Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? The Accounting Review, 86(1), 259-286. Blankley, A.I., Hurtt, D.N., and MacGregor, J.E. (2012). Abnormal audit fees and restatements. Auditing: A Journal of Practice and Theory, 31(1), 79-96. Barua, A., Lennox, C. and Raghunandan, A. (2020). Are audit fees discounted in initial year audit engagements? Journal of Accounting and Economics, 69(2/3), 1-19. Hribar,P.,T.Kravet,andR.Wilson.2014.A new measure of accounting quality. Review of Accounting Studies, 19(1):506-538. Minutti-Meza, M. (2013). Does auditor industry specialization improve audit quality? Journal of Accounting Research, 51(4), 779–817. Gaver, J. and Utke, S. (2019). Audit quality and specialist tenure. The Accounting Review, 94(3), 113-147. Audousset-Coulier S., Jeny-Cazavan, A., Jiang L. 2016. The validity of auditor industry specialization measures. Auditing: A Journal of Practice & Theory, 35(1): 139-161 Carson,E.,N.L.F argher,M.A. Geiger, C.S.Lennox,K. Raghunandan, and M.Willekens. 2013. Audit reporting for going-concern uncertainty: A research synthesis. Auditing: A Journal of Practice & Theory, 32(Supplement1): 353-384. Habib, A., Bhuiyan, Md.U., Huang, J.H. and Miah, M.S. (2019). Determinants of audit report lag: A meta-analysis. International Journal of Auditing, 23(1), 20-44. Habib, A. and Huang, J.H. (2019). Abnormally long audit report lags and future stock price crash risk: Evidence from China. International Journal of Managerial Finance, 15(4), 61-635. Lennox, C.S., Wu, X. and Zhang, T. (2014). Does mandatory rotation of audit partners improve audit quality? The Accounting Review, 89(5),1775-1803. Cameran, M., Francis, J.RMarra, A. and., Pettinicchio, A. (2015). Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience. Auditing: A Journal of Practice and Theory, 34(10), 1-24. Haislip,J., L. Myers, S. Scholz, and T. Seidel. 2017. The consequences of audit-related earnings revisions. Contemporary Accounting Research, 25 (2): 567-604. Nelson, M. and Tan, H.T. (2005). Judgment and decision-making research in auditing: a task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory, 24(Supplement), 41-71. Harding, N. and Trotman, K. T. (2017). The effect of partner communications of fraud likelihood and skeptical orientation on auditors’ professional skepticism. Auditing: A Journal of Practice & Theory, 36(2), 111-131. Bhattacharjee, S. and Brown, J.O. (2018). The impact of management alumni affiliation and persuasion tactics on auditors’ internal control judgments. The Accounting Review, 93(2), 97-115. Bhaskar, S.L., Hopkins, P.E. and Schroeder, J.H. (2019). An investigation of auditors’ judgments when companies release earnings before audit completion. Journal of Accounting Research, 57(2), 355-390. Beattie, V., Fearnley, S. and Brandt, R. (2000). Behind the audit report: a descriptive study of discussions and negotiations between auditors and directors. International Journal of Auditing, 4(2), 177-202. Dodgson, M.K., Agoglia, C.P., Bennett, G.B., and Cohen, J.R. (2020). Managing the auditor-client relationship through partner rotations: Experiences of audit firm partners. The Accounting Review, 95(2), 89-111. He, X., Pittman, J.A. and Rui, O.M. (2017). Do social ties between external auditors and audit committee members affect audit quality? The Accounting Review, 92(5), 61-87. Brazel, J.F. and Schmidt, J.J. (2018). Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures? Auditing: A Journal of Practice & Theory, 38(1), 103-122. Beck,M.J.,andE.G.Mauldin.2014. Who’s really in charge? Audit committee versus CFO power and audit fees. The Accounting Review, (November):2057-2085. Planned learning activities and teaching methods Lecture, discussion, and assignment (Face-to-face) E-learning Language of instruction Indonesia Assessment methods and criteria Midterm exam (30%) Final exam (40%) Critical and systematic review (30%)
Current Issues of Information Technology Management Course unit title Current Issues of Information Technology Management Course unit code Type of course unit (compulsory, optional) N/A Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First cycle doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 2nd semester of Doctoral study Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Noorlailie Soewarno, SE., MBA., Dr., Ak Wiwik Supratiwi, SE., MBA., Dr. Ak. Isnalita, SE., MSc., Dr., Ak. Learning outcomes of the course unit Students can master the concept of Information Technology Management, summarizing various scopus articles according to lecture material Students can abstract various current articles in the area of information technology management Students can use various concepts, theories and methods related to Information Technology Management into mini research Students can combine various references, research results from archival data / surveys related to Information Technology Management and apply them in accounting research Mode of delivery (face-to-face, distance learning) Face-to-face and distance learning (using AULA) Prerequisites and co-requisites (if applicable) - Course content Disruptive IT Impacts Companies, Competition, and Career Information System, IT Architecture, data Governance, and Cloud Computing Data managements, data analytic, and business intelligence Network, Collaborative Technology, and Internet Cyber Security and Risk Management Technology E Commerce and Mobile Technology and Social Media Technology Functional Business Systems Enterprise system Data Visualization and Geographic Information Systems IT Strategy, Sourcing and Strategic Technology Trends Systems Development and Project management IT Ethics, Privacy, and Sustainability Research article presentation by students Recommended or required reading and other learning resources/tools Scopus article related topic Planned learning activities and teaching methods Lecture, presentation, and discussion (Face-to-face) Individual learning and literature summary Language of instruction Indonesia Assessment methods and criteria Presentation and discussion (15%) Summary, critique, and material abstract task (15%) Proposal and article (30%) Midterm exam (20%) Final exam (20%)
Current Issue of Financial Accounting Research Course unit title Current Issue of Financial Accounting Research Course unit code AKK803 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First cycle of doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 2nd semester of Doctoral Study Number of ECTS credits allocated 4,8 credits Name of lecturer(s) Prof. Dr. I Made Narsa, SE., M.Si., Ak., CA. Prof. Drs. BASUKI M.Com(Hons), PhD, Ak, CMA, CA Dr. Isnalita, M.Sc., Ak., CA Dr. Ardianto, M.Sc., Ak., CA. Dr. Devi Kalanjati, Learning outcomes of the course unit Able to identify current research issues that are significant and relevant to the field of financial accounting Able to identify the right theory used in financial accounting research Able to determine the right method and apply it in financial accounting research Able to critically evaluate financial accounting research on various topics Able to demonstrate new knowledge in the form of developing research ideas in the field of financial accounting with the latest topics Mode of delivery (face-to-face, distance learning) Face-to-face and Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Development of financial accounting research, past, present and future Earnings, Price, and Returns, Performance measurement Earnings Management Contracting Perspectives Agency Theory Positive Accounting Theory Financial Reporting and Disclosure Integrated Reporting Valuation Model Signaling Theory Empirical Regularities Good Corporate Governance Corporate Social Responsibility IFRS Topography of contemporary financial accounting research Predictive ability of loan loss provisions in banks-effects of accounting standards, enforcement and incentives Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model. Recommended or required reading and other learning resources/tools William r. Scott, Financial Accounting Theory, 4th Pearson Prentice Hall 2006 Vernon Kam, Accounting Theory, 2nd Ed, John Wiley & Son, 1990 (Kam) Ahmed R. Balkoui, Accounting Theory, 3rd Ed, HBJ, 2000 (Bel) Godfrey, Hodgson and Holmes, Accounting Theory, John Wiley & Sons (God) Anis Chariri dan Imam Ghazali, Teori Akuntansi, BP Undip 2001 (Anis) American Accounting Association, 1977, A Statement of Basic Accounting Theory (ASOBAT) - (ASO) Deegan, C., 2004, Financial Accounting Theory. McGraw-Hill, Australia (DEG) Research article related this course Planned learning activities and teaching methods Lectures (Face-to-face) Discussion Structured Assignment Language of instruction Indonesia Assessment methods and criteria Midterm exam (50%) Final exam (50%)
Current Issue of Management Accounting Course unit title Current Issue of Management Accounting Course unit code - Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First cycle of Doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 1st semester of Doctoral Study Number of ECTS credits allocated 4,8 credits Name of lecturer(s) Prof. Bambang Tjahjadi, SE., MBA. Dr., Ak., CPM., CMA. Prof. I Made Narsa, SE., M.Si., Dr., Ak. Prof. Dian Agustia, SE., MSc. Dr., Ak., CMA. Prof. Arsono Laksmana, SE., Ak. Noorlailie Soewarno, SE., MBA. Dr., Ak., CMA Learning outcomes of the course unit Internalizes academic values, norms, and ethics Demonstrates responsible attitude for work in its field of expertise independently Able to discover or develop new scientific theories/conceptions/ideas, contributing to the development and practice of science and/or technology that pay attention to and apply the value of the humanities in their areas of expertise, by producing scientific research based on scientific methodology, logical thinking, critical, systematic, and creative Able to develop knowledge and technology in the field of accounting or professional practice through research, to produce creative, original, and tested works (Academics, Researchers) Able to manage, lead, and develop research and development that is beneficial for the benefit of mankind, as well as able to gain national and international recognition (Academics, Researchers) Able to master the concepts, theories, methods, and / or philosophy of management accounting science through research (academics, researchers, consultants) Mode of delivery (face-to-face, distance learning) Face-to-face and Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Corporate strategy research topics SBU strategy research topics Value chain research topics Organizational performance research topics Strategic capability and culture research topics Sustainable competitive advantage and strategic method research topics Balanced scorecard, benchmarking, ema and six sigma research topics Cost and effect research topics Time-driven activity based costing research topics Management control system research topics Strategic cost management research topics Strategic management accounting research topics Research Proposal Recommended or required reading and other learning resources/tools Research articles on the topic of strategic management accounting Planned learning activities and teaching methods Lecture (Face-to-face) Discussion Individual Assignment Language of instruction Indonesian Assessment methods and criteria Midterm exam (50%) Final exam (50%)
Current Research of Taxation Research Course unit title Current Research of Taxation Research Course unit code - Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second cycle doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 3rd semester of Doctoral study Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. H. Heru Tjaraka.,SE.,MSi.,BKP.,Ak.,CA Prof. Dr. Gunadi, MSc, Ak Prof. Dr. Haula Rosdiana, Dra. MSi Dr. Saparila Worokinasih, SE, MSi, Ak Learning outcomes of the course unit Students are able to display a critical and professional attitude in lectures Students are able to convey ideas orally and in writing related to the latest research in the field of taxation Students are able to explain the main principles of research in the field of taxation that must be considered in completing the preparation of tax research proposals Students are able to produce tax research research proposals that are ready for publication Mode of delivery (face-to-face, distance learning) Face-to-face and distance learning Prerequisites and co-requisites (if applicable) - Course content Key principles in tax research Research on Tax Compliance Research on Tax Aggressiveness Research on Tax Avoidance Research on PMSE / Digital Transactions Research on Permanent Establishment Research on SME Tax research proposals Recommended or required reading and other learning resources/tools Research Methodology Books (Quantitative and Qualitative) Research journals on taxation according to current issues Rules of taxation in accordance with the subject matter Planned learning activities and teaching methods Lecture and discussion (Face-to-face) Discussion and assignment Language of instruction Indonesia Assessment methods and criteria Presentation and Discussion (25%) Summary assignment and case analysis (15%) Midterm exam (25%) Final exam (35%)
Dissertation Course unit title Dissertation Course unit code PNE899 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Third cycle of Doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 5th – 6th semester of Doctoral Study Number of ECTS credits allocated 28,8 credits Name of lecturer(s) Prof. Bambang Tjahjadi, Dr., SE.,MBA.,Ak. Dian Agustia, Prof., Dr., SE., MSc., CMA, Ak. I Soegeng Sutejo, Prof., Dr., SE., Ak. Made Narsa, Prof., Dr., SE.,M.Si.,Ak. Moh. Nasih, Prof., Dr., SE.,MT.,Ak. Tjiptohadi Sawaryuwono, Prof., SE., Mcom., Ak., Ph.D. Basuki, SE., M. Com. Hons, Ph.D. CMA, Ak. Noorlailie Soewarno, Dr., SE., MBA., Ak., CMA Zaenal Fanani, Dr., SE.,MSA.,Ak. Iman Harymawan, SE.,MBA., Ph.D. Learning outcomes of the course unit Students are able to produce a quality dissertation. Mode of delivery (face-to-face, distance learning) Face-to-face and Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Dissertation. Recommended or required reading and other learning resources/tools Book and research article related to dissertation topic Planned learning activities and teaching methods Lectures/mentoring (Face-to-face) Structured Assignment Individual Assignment Language of instruction Indonesia Assessment methods and criteria Dissertation result
Financial Accounting Research Seminar Course unit title Financial Accounting Research Seminar Course unit code AKK801 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First cycle of doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 2nd semester of Doctoral Study Number of ECTS credits allocated 4,8 credits Name of lecturer(s) Prof. Soegeng Sutejo, Dr., SE.,Ak. I Made Narsa, Prof., Dr., SE.,M.Si.,Ak. Zaenal Fanani, Dr., SE.,MSA.,Ak. Learning outcomes of the course unit Students are able to master the philosophy of financial accounting and are able to use these theories to conduct independent research on financial accounting. Mode of delivery (face-to-face, distance learning) Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Conventional accounting, current price, Accounting under ideal condition, Decision usefulness approach to financial reporting, efficient securities market, the information perspective on decision usefulness, The measurement perspective of decision usefulness, Measurement perspective applications, Economic consequences and positive accounting theory, Analysis of conflict, Earnings management, Standard setting: economic issues, Standard setting: political issues, Corporate social responsibility Recommended or required reading and other learning resources/tools William r. Scott, Financial Accounting Theory, 4th Pearson Prentice Hall 2006 Vernon Kam, Accounting Theory, 2nd Ed, John Wiley & Son, 1990 (Kam) Ahmed R. Balkoui, Accounting Theory, 3rd Ed, HBJ, 2000 (Bel) Godfrey, Hodgson and Holmes, Accounting Theory, John Wiley & Sons (God) Anis Chariri dan Imam Gozhali, Theory Akuntansi, BP Undip 2001 (Anis) American Accounting Association, 1977, A Statement of Basic Accounting Theory (ASOBAT) - (ASO) Deegan, C., 2004, Financial Accounting Theory. McGraw-Hill, Australia (DEG) Research article related this course Planned learning activities and teaching methods Lectures Structured Assignment Individual Assignment Language of instruction Indonesian Assessment methods and criteria Midterm exam (50%) Final exam (50%)
Current Issue of Governance and Sustainability Course unit title Current Issue of Governance and Sustainability Course unit code AKMxxx Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First cycle of Doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 2nd semester of Doctoral Study Number of ECTS credits allocated 4,8 credits Name of lecturer(s) Prof. Dian Agustia, SE., MSc. Dr., Ak., CMA. Learning outcomes of the course unit Demonstrate a responsible attitude to work in the field of Governance and sustainability in a sustainable manner, Able to choose appropriate, current, advanced, and benefiting research in mankind through an interdisciplinary, multidisciplinary, or transdisciplinary approach, in order to develop and/ or produce problem solving in the scientific field of governance and sustainability,technology, art, or society, based on the results of studies on the availability of internal and external resources Able to structure scientific, technological or artistic arguments and solutions based on a critical view of facts, concepts, principles, or theories that can be accounted for scientifically and ethically academically, and communicate them through mass media or directly to the public Able to independently lead and manage research in accounting Able to master the theory and theory of strategic accounting reporting applications, governance, managerial accounting, strategic management, and/or related disciplines Mode of delivery (face-to-face, distance learning) Face-to-face Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Introduction Corporate Governance Understanding Corporate Governance Ownership and Boards of Director Top Management Auditing and Corporate Governance Financial Accounting and Corporate Governance Sustainability Principles, theories, Research and Education Sustainability Reporting to Value Creation Implementation of theory on Sustainability Reporting research The importance of Sustainability Reporting for interested parties Integrated Reporting : When, Why and How did it Happen The Influence of Corporate Governance on the adoption of the Integrated Reporting Recommended or required reading and other learning resources/tools Sustainability Accounting and Integrated Reporting : Finance,Go: Challenges to Theory and Practice governance and Sustainability , Edited by : Charl DE VILLIERS and Warren MAROUN, Routledge, London and New York, 2018 Business sustainability in Asia ; Compliance, Performance, and Integrated Reporting and Assurance ( Zabihollah Rezaee, Judy Tsui, Peter Cheng, Gaoguang Zhou), by John Wiley & Sons, Inc. 2019 Integrated Sustainability Reporting, Linking Environmental and Social Information to Value Creation Processes, Laura Bini-Marco Bellucci, Springer, 2020 Integrated Reporting : A New Accounting Disclosure : Edited by Chiara Mio Sustainability Reporting and Integrated reporting Planned learning activities and teaching methods Seminar Individual Assignment Language of instruction Indonesian Assessment methods and criteria Midterm exam (50%) Final exam (50%)
Philosophy of Science Course unit title Philosophy of Science Course unit code PHE803 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First cycle of doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 1st semester of Doctoral Study Number of ECTS credits allocated 4,8 credits Name of lecturer(s) Prof. Tjiptohadi Sawaryuwono, SE., Mcom., Ph.D., Ak., CA., CPA Prof. Bagong Sujanto. Dr. Dewi Normawati Learning outcomes of the course unit Student are able to formulate the philosophy of accounting and its relation to other sciences Student are able to have a wise attitude in developing cognition and implementing science holistically and humanistically Students are able to articulate the philosophical concepts of accounting science in the development of accounting science (P4). Mode of delivery (face-to-face, distance learning) Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Scope of philosophy of science History of the development of science Materials for scientific thinking Mainstream and Non-Mainstream research models Relationship between Science and Technology Science in Moral, Social and Political Perspectives Paradigm of social science Impact of change of thinking in research in accounting Radicals in thought accountancy: interpretive Paradigms and their relation to the development of accounting thinking Recommended or required reading and other learning resources/tools Burell, G. and Morgan, G. 2019. Sociological Paradigms and Organizational Analysis. New York: Routledge. Chua, W. F. 2019. Radical developments in accounting thought? Reflections on positivism, the impact of rankings and research diversity. Behavioral Research in Accounting, 31(1), pp. 3-20. Chua, W. F. 1986. Radical Developments in Accounting Thought. Accounting Review, 61(4), pp. 601-631. Chua, W. F. 1986. Theoretical Constructions of and by the Real. Accounting, Organizations and Society, 11(6), pp. 583-598. Mir, R., Willmott, H. and Greenwood, M. 2016. The Routledge Companion to Philosophy in Organization Studies. New York: Routledge. Helin J., Hernes, T., Hjorth, D. and Holt, R. 2014. Oxford Handbook of Process Philosophy and Organization Studies. Oxford: Oxford University Press. Denzin, N. K. and Lincoln, Y. S. (2005). Handbook of qualitative research. London: Sage Publications. Related article journal regarding philosophy Planned learning activities and teaching methods Lectures Structured Assignment Individual Assignment Language of instruction Indonesian Assessment methods and criteria Presentation and Discussion (30%) Midterm examination (35%) Final examination (35%)