HI6025 Group Task T1 2026
Group Task
| Overview Details and Submission Guidelines | |
| Trimester | T1 2026 |
| Unit Code | HI6025 |
| Unit Title | Accounting Concept and Recent Concerns |
| Overview Kind | Group Task |
| Weight | 40 % |
| Word Restrict |
3000 phrases ± 500 phrases Please exhaust “observe depend” and include the observe depend in the task duvet page |
| Submission Guidelines |
|
| Academic Integrity Recordsdata | Holmes Institute is committed to ensuring and upholding academic integrity. All assessments must notice academic integrity pointers. Please be taught about academic integrity and consult your lecturers with any questions. Violating academic integrity is known and punishable by penalties that fluctuate from deduction of marks, failure of the evaluation job or unit eager, suspension obviously enrolment, or cancellation obviously enrolment. |
| Penalties |
|
Group Task Guidelines and Specs
Settle a company listed on the Australian Stock Alternate (ASX) here:
https://www.marketindex.com.au/asx-listed-firms and register your chosen company along with your Lecturer (on your campus) in the class or by capacity of email by Week 9. No pupil can exhaust the same company as one other pupil, so register your organization early.
10% may per chance be deducted if your neighborhood failed to register your chosen company along with your Lecturer on your campus.
Present the next details if emailing your Tutor to register your organization:
- Group Number
- Campus you are registered (Sydney/Melbourne/Brisbane/Gold Waft)
- The name of the company as your 1st different, 2nd different & third different.
[If your 1st choice is taken, you will get your 2nd choice etc.]
Share A: (25 marks)
Govt Remuneration and Obvious Accounting Concept
In discovering the most modern annual file of your neighborhood’s chosen company (2025 or 2024 solely if 2025 isn’t in point of fact on hand), and critically evaluation its executive remuneration building the utilization of Obvious Accounting Concept (PAT).
Required:
1. Identification of Remuneration Construction (6 marks)
Name and clearly present the most famous parts of the executive remuneration package, including:
- Fixed remuneration (salary)
- Short-Length of time Incentives (STI)
- Prolonged-Length of time Incentives (LTI)
For every ingredient, include any related efficiency measures (if appropriate) (e.g., profit, EPS) broken-the total fashion down to pick payouts.
Gift your resolution in a desk format, with determined explanations for every ingredient.
All data ought to be supported with appropriate references to the company’s Remuneration Memoir.
HI6025 Group Task T1 2026
2. Evaluate The exhaust of Obvious Accounting Concept (14 marks)
The exhaust of the known remuneration building in (1), critically evaluation the diagram in which it may probably probably per chance have an effect on managerial behaviour by applying:
- Bonus Realizing Hypothesis
- Debt Covenant Hypothesis
- Political Fee Hypothesis
Students must:
- Make stronger your resolution the utilization of not lower than three (3) related academic journal articles.
- Hyperlink explicit remuneration parts (e.g., STI, LTI, efficiency targets) to every PAT hypothesis
- Gift how these incentives may per chance lead to explicit accounting decisions or earnings management behaviour
- Make stronger arguments with examples from the company’s Remuneration Memoir
This is the core of the task — marks are awarded for famous diagnosis moderately than description, and arguments ought to be supported with related academic literature.
3. Overall Evaluate, Conclusion and Suggestions (5 marks)
Assess whether the remuneration building:
- Aligns managers’ pursuits with shareholders
- Encourages or discourages opportunistic behaviour
In step along with your overview, propose two (2) ideas to pork up the remuneration building.
Suggestions must aloof be lifelike and supported by related academic literature. Answers that exhibit such toughen will halt larger marks.
Extra Instructions for Share A:
- Students must explicitly hyperlink remuneration parts to managerial incentives and accounting behaviour the utilization of Obvious Accounting Concept.
- Utilize not lower than three academic journal articles in Q2.
- Students must exhaust the most most modern Annual Memoir.
- Your chosen journal articles ought to be printed from 365 days 2010 onwards.
For academic journal articles, you may per chance perhaps search on-line the utilization of Google Scholar (not Google) or acquire correct of entry to related Accounting and Auditing Journals by capacity of the ProQuest Database.
Some journals may per chance neatly be accessed in ProQuest by clicking on the links below:
- Accounting, Auditing and Accountability Journal
- Journal of Utilized Accounting Research
- The Accounting Review
- Journal of International Accounting Research
HI6025 Group Task T1 2026
Log-in details in ProQuest Username: HOLMES2004; Password: PQLogin2025@
Accounting journals may per chance neatly be accessed by capacity of the ProQuest Database hyperlink on hand by capacity of the Student Login page in the Holmes web place.
Search and be taught various articles earlier than you select the article you may per chance exhaust here.
The chosen articles ought to be referenced the utilization of the Holmes Tailored Harvard Referencing fashion, with the article’s hyperlink added to the reference checklist.
Steer determined of the utilization of ChatGPT generated field cloth and post them as your evaluation. Assemble sure your evaluation submitted for marking are from reliable sources, wisely referenced, and is your have work, not the output, or a duplicate from generative AI, similar to ChatGPT.
Share B: (12 marks)
“Skilled judgment plays a central role in the application of accounting requirements in financial reporting.”
The exhaust of your neighborhood’s allocated company listed on the ASX, critically discuss this assertion with regards to any two (2) of the accounting requirements talked about at school.
Decide from the next:
- AASB 116: Property, Plant and Tools
- AASB 138: Intangible Assets
- AASB 119: Worker Benefits and
- AASB 16: Leases
Required:
1. Skilled Judgement Disclosures (4 marks)
The exhaust of the most modern financial file, select any two (2) related disclosures (one for every chosen accounting typical) the place expert judgment is applied.
For every disclosure:
- Clearly name and present the disclosure.
- Present clearly labelled screenshots (including any related notes to the financial assertion) to toughen your resolution.
2. Evaluate of Transparency (4 marks)
Review whether the company’s disclosures present ample transparency for stakeholders to know those expert judgments. Present explicit examples to toughen your resolution.
3. Conclusion and Justification (4 marks)
Clearly remark whether you compromise or disagree with the assertion and clarify your location with regards to your diagnosis, related accounting requirements, and two (2) related academic accounting literature.
Your chosen academic journal articles ought to be printed from 365 days 2010 onwards.
Task Construction:
The task must aloof include the next parts:
- The task duvet page which clearly states your neighborhood individuals’ names and pupil numbers, and all various required details.
- Govt summary
- Desk of contents
- A brief introduction or overview of what the task is set
- Body of the task with appropriate piece headings
- Conclusion
- Checklist of References (apply the Holmes Tailored Harvard Referencing pointers)
| Marking Standards | Weighting |
| Share A | |
|
1. Identification of Remuneration Construction Name and clearly present the most famous parts of the executive remuneration package, including:
For every ingredient, include any related efficiency measures (if appropriate) (e.g., profit, EPS) broken-the total fashion down to pick payouts. Gift your resolution in a desk format, with determined explanations for every ingredient. All data ought to be supported with appropriate references to the company’s Remuneration Memoir. |
6% |
|
2. Evaluate The exhaust of Obvious Accounting Concept The exhaust of the known remuneration building in (1), critically evaluation the diagram in which it may probably probably per chance have an effect on managerial behaviour by applying:
|
14% |
|
3. Overall Evaluate, Conclusion and Suggestions Assess whether the remuneration building:
In step along with your overview, propose two (2) ideas to pork up the remuneration building. Suggestions must aloof be lifelike and supported by related academic literature. Answers that exhibit such toughen will halt larger marks. |
5% |
| Share B | |
|
1. Skilled Judgement Disclosures The exhaust of the most modern financial file, select any two (2) related disclosures (one for every chosen accounting typical) the place expert judgment is applied. For every disclosure:
|
4% |
|
2. Evaluate of Transparency Review whether the company’s disclosures present ample transparency for stakeholders to know those expert judgments. Present explicit examples to toughen your resolution. |
4% |
|
3. Conclusion and Justification Clearly remark whether you compromise or disagree with the assertion and clarify your location with regards to your diagnosis, related accounting requirements, and two (2) related academic accounting literature. Your chosen academic journal articles ought to be printed from 365 days 2010 onwards. |
4% |
| Overall Presentation of Task | 3% |
| TOTAL Weight | 40% |
Student Overview Citation and Referencing Tips
Holmes has applied a revised Harvard manner to referencing. The following principles notice:
- Reference sources in assignments are tiny to sources that provide corpulent-textual roar material acquire correct of entry to to the source’s roar material for lecturers and markers.
- The reference checklist ought to be positioned on a separate page at the halt of the essay and titled: “References”.
- The reference checklist must include the major points of your total in-textual roar material citations, arranged A-Z alphabetically by creator surname with every reference numbered (1 to 10, etc.) and each reference MUST include a hyperlink to the corpulent textual roar material of the cited reference source. As an illustration:1. Hawking, P., McCarthy, B. & Stein, A. 2004. 2nd Wave ERP Education, Journal of Recordsdata Systems Education, Fall, http://jise.org/Volume15/n3/JISEv15n3p327.pdf
- All assignments must include in-textual roar material citations to the listed references. These must include the surname of the creator/s or name of the authoring physique, 365 days of e-newsletter, page quantity of the roar material, and paragraph the place the roar material may per chance neatly be chanced on. As an illustration, “The company made up our minds to place into effect an enterprise-huge data warehouse alternate intelligence design (Hawking et al., 2004, p3(4)).”
Academic Integrity
Holmes Institute is committed to ensuring and upholding academic integrity, because it is a ways integral to inserting forward academic quality and the repute of Holmes’ graduates. Accordingly, all evaluation responsibilities enjoy to conform with academic integrity pointers. Desk 1 identifies the six classes of Academic Integrity breaches. Within the event you enjoy questions about Academic Integrity factors related to your evaluation responsibilities, please consult your lecturer or tutor for related referencing pointers and toughen resources. Hundreds of these resources may per chance neatly be chanced on via the Sight Abilities hyperlink on Blackboard.
Academic integrity breaches are famous offences punishable by penalties starting from deduction of marks, failure of the evaluation job or unit eager, suspension obviously enrolment, or cancellation obviously enrolment.
Desk 1: Six classes of Academic Integrity breaches
| Plagiarism | Reproducing the work of somebody else without attribution. When a pupil submits their have work on various events this is is known as self-plagiarism. |
| Collusion | Working with one or extra various other folks to total an task, in a manner that isn’t approved. |
| Copying | Reproducing and submitting the work of 1 other pupil, with or without their data. If a pupil fails to rob lifelike precautions to halt their have normal work from being copied, this is able to neatly be belief of as an offence. |
| Impersonation | Falsely presenting oneself, or participating one more particular person to prove as oneself, in an in-particular person examination. |
| Contract cheating | Contracting a third birthday celebration to total an evaluation job, in most cases in substitute for money or various manner of cost. |
| Recordsdata fabrication and falsification | Manipulating or inventing data with the intent of supporting fraudulent conclusions, including manipulating photography. |
| Provide: INQAAHE, 2020 |
Marking Rubric
Share A
| Marking Standards | Good (HD) | Very Valid (D) | Valid (C) | Passable (P) | Unsatisfactory (F) |
| 1. Identification of Remuneration Construction (6%) | Accurately identifies all parts (mounted, STI, LTI) with determined explanations. Efficiency measures neatly integrated. Good desk format and mighty evidence from Remuneration Memoir. | Definite identification and explanation with just correct exhaust of evidence. Minor omissions. | Ample identification; explanations moderately descriptive. Minute integration of efficiency measures. | Total identification with minimal explanation. Aged building or tiny evidence. | Incomplete or shameful identification. Minute or no supporting evidence. |
| 2. Evaluate The exhaust of Obvious Accounting Concept (14%) | Good famous overview applying all three PAT hypotheses. Strong linkage between incentives and managerial behaviour. Insightful diagnosis. | Valid application of PAT with determined links. Minor gaps in depth. | Ample application; some diagnosis but partly descriptive. | Total working out with venerable or unclear application. Largely descriptive. | Sad or shameful application of PAT. No meaningful diagnosis. |
| 3. Overall Evaluate, Conclusion and Suggestions (5%) | Strong overview with neatly-justified conclusion. Suggestions are lifelike, insightful, and supported by academic literature. | Valid overview and conclusion. Suggestions supported but less insightful. | Ample overview; ideas moderately frequent with tiny toughen. | Minute overview and venerable ideas. Minimal literature toughen. | Minute or no overview. No meaningful ideas or toughen. |
Share B
| Marking Standards | Good (HD) | Very Valid (D) | Valid (C) | Passable (P) | Unsatisfactory (F) |
| 1. Skilled Judgement Disclosures (4%) | Accurately identifies two related disclosures with determined explanation. Screenshots neatly-labelled and successfully integrated. Strong evidence. | Valid identification and explanation. Screenshots incorporated with minor factors. | Ample identification; explanation lacks depth. Screenshots prove but not neatly integrated. | Minute explanation and venerable exhaust of screenshots. | Incorrect or lacking disclosures. No meaningful evidence. |
| 2. Evaluate of Transparency (4%) | Insightful overview of transparency with mighty examples. Demonstrates famous working out. | Valid overview with related examples. | Total overview; tiny famous perception. | Minimal overview; largely descriptive. | No meaningful overview. |
| 3. Conclusion and Justification (4%) | Definite, neatly-justified location. Strong integration of diagnosis, accounting requirements, and ≥2 academic articles (2010+). | Definite location with just correct justification and exhaust of literature. | Situation said but tiny justification or venerable integration of sources. | Unclear location with minimal toughen. | No determined location or supporting evidence. |
Overall Presentation
| Marking Standards | Good (HD) | Very Valid (D) | Valid (C) | Passable (P) | Unsatisfactory (F) |
| Presentation (3%) | Good building, clarity, formatting, and referencing. Skilled presentation. | Neatly-presented with minor factors. | Ample presentation; some formatting factors. | Sad building or inconsistent referencing. | Very wretched presentation; advanced to apply. |
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