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%)
Project 1 Course unit title Project 1 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 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, Dr., SE., MSc., CMA, Ak. Learning outcomes of the course unit Demonstrate a responsible attitude to work in their area of expertise independently 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 field of science, technology, art, or society, based on the results of studies on the availability of internal and external resources Able to develop knowledge and technology in the field of accounting or professional practice through research, to produce creative, original, and tested work Able to master the concepts, theories, methods and theories and / or philosophies of the field of accounting which includes, among others, financial accounting, management accounting, accounting, auditing, capital market accounting, through research Able to compile interdisciplinary, multidisciplinary or transdisciplinary research, including theoretical studies and/or experiments in the fields of science, technology, art and innovation as outlined in the form of dissertations, and papers that have been published in reputable international journals Able to develop a research roadmap with an interdisciplinary, multidisciplinary, or transdisciplinary approach, based on the study of the main objectives of the research and its constellation on broader objectives 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 Qualitative approach methods and quantitative approach methods and differences in designing research designs Research background, problem formulation, and research contributions Theoretical review, conceptual framework, and formulation of research hypotheses Research method Research proposal Research result Analysis of Research Results Implications of research, conclusions, and suggestions Abstract and article reference Research article Recommended or required reading and other learning resources/tools Sekaran, U. (2016). Research methods for business: A skill building approach. 7th edition John Wiley & Sons. Cooper dan C. William Emory. (2016) Business Research Methods. McGraw-Hill Higher Education Robert K.Yin ( 2011 ). Qualitative Research from Start to Finish. The Guilford Press. Creswell, JW dan Poth, CN (2017). Qualitative Inquiry and Research Design: Choosing Among Five Approaches. Fourth edition, SAGE Publications Article journal Planned learning activities and teaching methods Lectures (Face-to-face) Presentation (face-to-face) Individual learning Literature summary Language of instruction Indonesian Assessment methods and criteria Midterm Exam (50%) Final Exam (50%)
Project 2 Course unit title Project 2 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 of 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 credits Name of lecturer(s) Noorlailie Soewarno, SE., MBA., Dr., Ak. Bambang Tjahjadi, Prof., Dr., SE., MBA., Ak. Dian Agustia, Prof. Dr., SE., MSi. Ak. I Made Narsa, Prof. Dr., SE., MSc., Ak Basuki, Prof., Phd. Ak Learning outcomes of the course unit After taking this course students are expected to be able to arrange a dissertation proposal. 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 Compiling problem formulation & hypothesis 2 Develop research methods Techniques of writing literature studies, novelty, and research roadmap Techniques for writing research methods, data, and variables Background writing techniques and novelty Selection of the right and "publishable" research title Proposal Presentation Recommended or required reading and other learning resources/tools Gordon, T. P., & Porter, J. C. (2009). Reading and understanding academic research in accounting: A guide for students. Global Perspectives on Accounting Education, 6, 25. Oler, D. K., & Pasewark, W. R. (2014). How to review a paper. Issues in Accounting Education, 31(2), 219-234. Dalton, D. W., Harp, N. L., Oler, D. K., & Widener, S. K. (2014). Managing the review process in accounting research: Advice from authors and editors. Issues in Accounting Education, 31(2), 235-252. Related article journal to student’s topic Planned learning activities and teaching methods Lectures (face-to-face) Structured Assignment Individual Assignment Language of instruction Indonesian Assessment methods and criteria Midterm exam (50%) Final exam (50%)
Project 3 Course unit title Project 3 Course unit code - 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 4th 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. Bambang Tjahjadi, Prof., Dr., SE., MBA., Ak. Noorlailie Soewarno, SE., MBA. Dr., Ak., CMA Andry Irwanto, SE., MBA. Dr., Ak. Iman Harymawan, SE.,MBA., Ph.D. Learning outcomes of the course unit Students are able to produce a dissertation proposal. Mode of delivery (face-to-face, distance learning) Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Present, explain, and discuss about research topics that will be conducted by students, Arranging research problem, good hypotheses, proper research method, research novelty, literature map, and research background Recommended or required reading and other learning resources/tools Gordon, T. P., & Porter, J. C. (2009). Reading and understanding academic research in accounting: A guide for students. Global Perspectives on Accounting Education, 6, 25. Oler, D. K., & Pasewark, W. R. (2014). How to review a paper. Issues in Accounting Education, 31(2), 219-234. Dalton, D. W., Harp, N. L., Oler, D. K., & Widener, S. K. (2014). Managing the review process in accounting research: Advice from authors and editors. Issues in Accounting Education, 31(2), 235-252. 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%)
Strategic Management Accounting Research Seminar Course unit title Strategic Management Accounting Research Seminar Course unit code AKM801 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 Students are expected to be able to master the philosophy of strategic management accounting and criticize the use of various management accounting theories and practices such as activity based costing & management, just in time procurement, process & inventory, performance measurement systems, budgeting, etc. and able to conduct research independently in the field of management accounting. Mode of delivery (face-to-face, distance learning) Distance learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Research topic about corporate strategy, SBU strategy, value chain, organizational performance, strategic capability and culture, sustainable competitive advantage and strategic method, balanced scorecard, benchmarking, EMA, and six sigma, cost and effect, time-driven activity based costing, management control system, strategic cost management, strategic management accounting Recommended or required reading and other learning resources/tools Research articles on the topic of strategic management accounting Planned learning activities and teaching methods Seminar Individual Assignment Language of instruction Indonesian Assessment methods and criteria Midterm exam (50%) Final exam (50%)