ACCT5920 Managing Intangible Resources

Subject Code

ACCT5920

Study Level

Postgraduate

Commencing Term

Term 1

Total Units of Credit (UOC)

Delivery Mode

On Campus

School

Accounting Auditing & Tax

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1. Course Details

Summary of Course

This course seeks to understand the intangible resources of a business from a management accounting, financial accounting and audit perspective. The gap between the market value of firms and the capitalisation of assets in the balance sheet highlights the value that investors are prepared to attribute to the "intangible resources" of many organisations (such as financial service, consulting, software development and e-commerce companies). The value generating potential of such organisations is often attributed to intangible resources, and competencies in managing such resources. Yet the traditional accounting system is often both unable and unwilling to represent in explicit financial terms the value of intangible resources.

Based on the premise that long term value creation is best achieved by leveraging from intangible resources, this course aims to identify what these intangible resources are and to examine their role in achieving a competitive advantage. The course incorporates performance measurement frameworks that seek to represent intangible resources often not captured within traditional accounting systems (for example, the Balanced Scorecard and other methodologies that seek to meaningfully measure and evaluate intangibles). The types of intangible resources captured within such frameworks and how they are measured is examined.The course also examines how intangible resources are treated from a financial accounting perspective given International Financial Reporting Standards (IFRS), and offers a critical understanding of measurement and auditing challenges.

Teaching Times and Locations

Please note that teaching times and locations are subject to change. Students are strongly advised to refer to the Class Timetable website for the most up-to-date teaching times and locations.

View course timetable

Course Policies & Support

The Business School expects that you are familiar with the contents of this course outline and the UNSW and Business School learning expectations, rules, policies and support services as listed below:

Program Learning Outcomes
Academic Integrity and Plagiarism
Student Responsibilities and Conduct
Special Consideration
Protocol for Viewing Final Exam Scripts
Student Learning Support Services

Further information is provided in the Assessment and Policies and Support sections.

Students may not circulate or post online any course materials such as handouts, exams, syllabi or similar resources from their courses without the written permission of their instructor.

Course Aims and Relationship to Other Courses

Traditional financial statements (such as the balance sheet and profit and loss statement) fail to identify competitively significant intangible organisational resources, such as intellectual capital, organisational reputation and brand-names, knowledge-sharing, and a capacity for innovation and creativity etc. Consequently, conventional accounting procedures do not make ‘visible’ significant drivers of contemporary organisational performance. However, senior executives and managers of contemporary organisations are becoming increasingly aware of the importance of these so-called ‘invisible’ or ‘intangible’ resources.
These resources reside in the competencies of individual organisational participants, networks of intra- and inter-organisational relationships, and the structural legacies of these competencies and relationships. Google, Apple, Facebook, Amazon Corporation etc. are examples of large companies that must successfully leverage from these resources to create value for many stakeholders. A key aim of this course is to make these intangible resources ‘visible’, consider the challenges of measurement and then to determine pragmatic approaches for their effective management and measurement.
Students will engage with these issues in real industry examples throughout the course especially in the group assignment and individual essay

Student Learning Outcomes

The Course Learning Outcomes (CLOs) are what you should be able to demonstrate by the end of this course, if you participate fully in learning activities and successfully complete the assessment items.

CLOs also contribute to your achievement of the Program Learning Outcomes (PLOs), which are developed across the duration of a program. PLOs are, in turn, directly linked to UNSW graduate capabilities. More information on Coursework PLOs is available under Policies and Support. For PG Research PLOs, including MPDBS, please refer to the UNSW HDR Learning Outcomes.

The following table shows how the CLOs for this course relate to the overall PLOs and indicates where each CLO and PLO is assessed:

Course Learning Outcomes	Program Learning Outcomes	Course Assessment Item
On successful completion of the course, you should be able to:	This course helps you to develop the following Program Learning Outcomes:	This learning outcome will be assessed in the following items:
1. Describe and analyse tangible and intangible resources.	PLO 1: Business knowledge	Participation in class activities Team Major Assignment Individual Report
2. Explain the significance of intangible resources to contemporary organisations and explain critical differences in market capitalisation values and book values.	PLO 1: Business knowledge PLO 2: Problem solving	Participation in class activities Team Major Assignment
3. Analyse how various tangible and intangible resources can combine to create unique competitive strengths.	PLO 1: Business knowledge	Participation in class activities
4. Competently classify organisational resources using globally accepted tools and frameworks incorporating responsible business practices.	PLO 1: Business knowledge PLO 2: Problem solving	Participation in class activities Team Major Assignment Individual Report
5. Apply global tools and frameworks that seek to effectively measure and evaluate both tangible and intangible resources in contemporary organisations.	PLO 1: Business knowledge PLO 2: Problem solving PLO 5: Responsible business practice	Participation in class activities Team Major Assignment Presentation 2 Individual Report
6. Reflect critically on meaningful measurement frameworks for measuring and evaluating intangible resources.	PLO 1: Business knowledge PLO 2: Problem solving	Participation in class activities Team Major Assignment Presentation 2 Individual Report
7. Construct written work which is logically and professionally presented.	PLO 3: Business communication	Individual Report Team Major Assignment
8. Communicate ideas in a succinct and clear manner for a business context.	PLO 3: Business communication	Presentation 1 Presentation 2
9. Collaborate effectively and display collaborative skills in teamwork.	PLO 4: Teamwork	Team Major Assignment Presentation 2

2. Staff Contact Details

Position	Title	Name	Email	Location	Phone	Consultation Times
Lecturer-in-charge	Dr	Natalie Buckmaster		Room 3109, Quadrangle Building – Ref E15	n.buckmaster@unsw.edu.au	To be advised

Students will be advised of arrangements for consultation during class in Week 1. The lecturer will be available for phone and/or online consultations at a set time each week usually in the hour before and after the Seminar. Students are encouraged to attend during this time. Most matters can be addressed via email. It should be noted that only emails sent from the official UNSW student email accounts will be replied to.Please note that common written etiquette must be observed when conducting any written communication with staff members. Communications that use, for example, short hand and “SMS” language are not permitted.

The policies regarding staff contact in the School of Accounting, Auditing and Taxation are as follows:

All questions regarding course administration should be directed to the Lecturer-in-charge.
The full-time staff will be available for consultation starting from Weeks 2 to 10 and STUVAC period.
Consultation hours will be advised on the course Moodle page in a consolidated timetable.
Students are encouraged to consult with staff during online consultation sessions. Consultation will not be provided via email or phone.
Consultation times during STUVAC period will likely vary to the regular consultation during Term and be posted on the course webpage later in the Term.

While emails to staff should be a rare occurrence as noted above, in instances where it is warranted, please make sure that:

You use your UNSW email address when corresponding with the teaching staff on this course. Emails from other addresses (such as Hotmail, Gmail, Yahoo, 126, QQ, etc.) are not accepted and will not be replied to.
You must use an appropriate communication level with staff. Emails and discussion forum posts that use short-hand and “Texting” language are not acceptable, and communication must be in English. If your email cannot be understood then staff will not reply.
You must identify yourself by your full name, student ID and tutorial day and time.
Please be aware that Staff will not necessarily reply to students to inform them if their emails are non-compliant.
Full-time teaching staff only answer emails during regular working hours of Monday to Friday 9am-5pm. Tutoring staff often have other jobs and require 48 hours within regular business office hours to reply to emails.

Complaints about the assessment and other aspects of this course should be directed in the first instance to the Lecturer-in-Charge (or Course Convenor) and if still unsatisfied with the response received then you are directed to contact the School of Accounting, Auditing & Taxation Grievance Officer, details available here: https://www.unsw.edu.au/business/our-schools/accounting-auditing-taxation/contact-us

3. Learning and Teaching Activities

Use of your Webcam and Digital Devices: If you enrol in an online class, or the online stream of a hybrid class, teaching and associated activities will be conducted using Teams, Zoom, or similar a technology. Using a webcam is optional, but highly encouraged, as this will facilitate interaction with your peers and instructors. If you are worried about your personal space being observed during a class, we encourage you to blur your background or make use of a virtual background. Please contact the Lecturer-in-Charge if you have any questions or concerns.

Some courses may involve undertaking online exams for which your own computer or digital devices will be required. Monitoring of online examinations will be conducted directly by University staff and is bound by the University's privacy and security requirements. Any data collected will be handled accordance with UNSW policies and standards for data governance. For more information on how the University manages personal information please refer to the UNSW Student Privacy Statement and the UNSW Privacy Policy.

Approach to Learning and Teaching in the Course

At university, the focus is on your self-directed search for knowledge. Seminars, course readings, exams and other resources are all provided to help you learn. You are therefore required to attend all seminars, and read all required readings in order to fully grasp and appreciate the concepts introduced in this course.It is up to you to choose how much work you do in each part of the course: preparing for seminars, completing assignments, and, seeking assistance or extra work to extend and clarify your understanding.You should choose an approach that best suits your learning style and goals in this course. Seminar questions and self-study questions are provided to guide your learning process.

Learning Activities and Teaching Strategies

The course is covered over 10 weekly Seminars. You should attend each Seminar throughout the term and if you miss a Seminar you should present a medical certificate. Each seminar is approximately three hours’ duration, and is designed to be a highly interactive learning environment which places students at the centre of the learning experience. Students are provided with case problems and questions, and accompanying videos. They are also required to critically discuss and address issues and challenges, for measuring and managing intangibles within contemporary organisations. Within a team based setting, they make short presentations (non-assessable) each week where they learn to be able to think quickly on their feet, solve real world business problems, and successfully present ideas to their peers and your Seminar leader.

Seminars introduce and explain concepts that are critical to this course, and provide opportunities to discuss these with reference to pragmatic examples. Seminars are designed to be interactive experiences. During the seminar, you are expected to raise questions and contribute to the discussion of real world examples, and contribute generally to creating a vibrant learning environment.During this period there may be facilitator-led instruction, discussion of pre-set questions, case analyses, presentations by course participants, team-based tasks, and periods of interactive conversation (the latter requiring the ad hoc contribution of all course participants).

4. Assessment

Formal Requirements

In order to pass this course, you must:

achieve a composite mark of at least 50 out of 100;
meet any additional requirements described in the Assessment Summary section.

You are expected to attempt all assessment requirements in the course.

Assessment Structure

Assessment Task	Weighting	Length	Due Date
Assessment 1: Individual Participation in class activities	5%	n/a	Ongoing
Assessment 2: Presentation 1	10%	20 minute time slots	TBA
Assessment 3: Presentation 2	10%	20 minute time slots	Week 8
Assessment 4: Team Report Presentation 2 (Assessed Individually)	30%	Approx 3000 This is a suggested word limit	Week 8
Assessment 5: Individual Report on Contemporary Intangibles	45%	Approx 2500 words This is a suggested word limit	Week 11
Total	100%	–	–

Assessment Summary

As a student at UNSW you are expected to display academic integrity in your work and interactions. Where a student breaches the UNSW Student Code with respect to academic integrity, the University may take disciplinary action under the Student Misconduct Procedure. To assure academic integrity, you may be required to demonstrate reasoning, research and the process of constructing work submitted for assessment.

To assist you in understanding what academic integrity means, and how to ensure that you do comply with the UNSW Student Code, it is strongly recommended that you complete the Working with Academic Integrity module before submitting your first assessment task. It is a free, online self-paced Moodle module that should take about one hour to complete.

You are expected to complete all assessment tasks for your courses in the School of Accounting, Auditing & Taxation. In some courses, there will be a minimum pass mark required on the final exam due to the need to assure individual mastery of specific course learning outcomes for accounting accreditation requirements. Where applicable this is explained in the assessment information below.

Individual Class Participation Mark (5%)

Each student is expected to contribute to the seminar discussion and class activities. Each student will be assigned a participation mark ranging from 0 to 5, based on their contributions to the classroom discussion.

Presentation 1 (10%) (TBA)

Storytelling is a powerful tool for business executives. Each individual will have an opportunity to present in class during a selected week of semester. The idea is to prepare and execute an innovative presentation that conveys significant issues relating to any topic in the course. In doing so, students are required to present in such a way that a compelling story is told and in an innovative story. You must also develop strategies to get your audience (classmates) class involved. More details of this assessment will be provided during the term.

Team Report (30%) (Due end of Week 8)

This assignment provides an opportunity for course participants to conduct applied research in relation to a contemporary global business environment, analysing the importance of intangible resources to a global brand an organisation. This assignment will be conducted in syndicates of approximately 5 students. The syndicate assignment is to be submitted at the commencement of class in the final week of term when you make your presentation. More details of this assessment will be provided during the term.

Presentation 2 (10%) (Due Week 8 in Seminars)

You will make a presentation on the chosen company in the written report. Presentations will be made during the online class in the final week of term. The presentation will be made in teams though assessed individually.

Details of the assignments are appended in a separate document. distributed early in the term.

Individual Class Participation Mark (5%)

Your attendance & participation in Seminars will determine this mark. It is essential that you regularly attend seminars

Individual Report (45%) (Due Week 11)

You are required to hand in a Report on Intangibles of global firms in the Interbrand Top 100. More details of this assessment will be provided during Week 2..

Assignment Submission Procedure

A soft copy of the Group Major Report and Individual Report is to be submitted via Turnitin. Please submit the soft (file) copy to Turnitin via Moodle after your enrolled seminar in the week it is due. For the Group Major Report please ensure you select only one member to submit the soft copy to Turnitin. A Team Major Assignment cover page must be fully completed and attached to the team report. The cover page can be downloaded from the course’s Moodle. All team members must sign the cover page. Failure to fully complete the cover page or include an abstract, introduction and conclusion, as well as references in the Harvard Style will incur a 5-mark penalty.

Please note re UNSW Business School Late Policy:

“Late submission will incur a penalty of 5% per day or part thereof (including weekends) from the due date and time. An assessment will not be accepted after 5 days (120 hours) of the original deadline unless special consideration has been approved. An assignment is considered late if the requested format, such as hard copy or electronic copy, has not been submitted on time or where the ‘wrong’ assignment has been submitted.”

Assessment Feedback

Feedback on student performance from formative and summative assessment tasks will be provided to students in a timely manner. Assessment tasks completed within the teaching period of a course, other than a final assessment, will be assessed and students provided with feedback, with or without a provisional result, within 10 working days of submission, under normal circumstances. Feedback on continuous assessment tasks (e.g. laboratory and studio-based, workplace-based, weekly quizzes) will be provided prior to the midpoint of the course.

Special Consideration

You can apply for special consideration when illness or other circumstances beyond your control interfere with your performance in a specific assessment task or tasks, including online exams. Students studying remotely who have exams scheduled between 10pm and 7am local time, are also able to apply for special consideration to sit a supplementary exam at a time outside of these hours.

Special consideration is primarily intended to provide you with an extra opportunity to demonstrate the level of performance of which you are capable. To apply, and for further information, see Special Consideration on the UNSW Current Students page.

Special consideration applications will be assessed centrally by the Case Review Team, who will update the online application with the outcome and add any relevant comments. The change to the status of the application immediately sends an email to the student and to the assessor with the outcome of the application.

Please note the following:

Applications can only be made through Online Services in myUNSW. Applications will not be accepted by teaching staff. The lecturer-in-charge/course coordinator will be automatically notified when your application is processed.
Applying for special consideration does not automatically mean that you will be granted a supplementary exam or other concession.
If you experience illness or misadventure in the lead up to an exam or assessment, you must submit an application for special consideration, either prior to the examination taking place, or prior to the assessment submission deadline, except where illness or misadventure prevent you from doing so.
If your circumstances stop you from applying before your exam or assessment due date, you must apply within 3 working days of the assessment or the period covered by your supporting documentation.
Under the UNSW Fit To Sit/Submit rule, if you sit the exam/submit an assignment, you are declaring yourself well enough to do so and are cannot subsequently apply for special consideration.
If you become unwell on the day of – or during – an exam, you must stop working on your exam, advise your course coordinator or tutor and provide a medical certificate dated within 24 hours of the exam, with your special consideration application. For online exams, you must contact your course coordinator or tutor immediately via email, Moodle or chat and advise them you are unwell and submit screenshots of your conversation along with your medical certificate and application.
Special consideration requests do not allow the awarding of additional marks to students.

Further information on Business School policy and procedure can be found under “Special Consideration” on the Policies and Support page.

Late Submission Penalties

For assessments other than examinations, late submission will incur a penalty of 5% per day or part thereof (including weekends) from the due date and time. An assessment will not be accepted after 5 days (120 hours) of the original deadline unless special consideration has been approved. An assignment is considered late if the requested format, such as hard copy or electronic copy, has not been submitted on time or where the ‘wrong’ assignment has been submitted.

For assessments which account for 10% or less of the overall course grade, and where answers are immediately discussed or debriefed, the LIC may stipulate a different penalty. Details of such late penalties will be available on the course Moodle page.

Protocol for Viewing Final Exam Scripts

UNSW students have the right to view their final exam scripts, subject to a small number of very specific exemptions. The UNSW Business School has set a protocol under which students may view their final exam script. Individual schools within the Faculty may also set up a local process for viewing final exam scripts, so it is important that you check with your School. Further school-specific information may be included below.

Students in the School of Accounting, Auditing & Taxation at the UNSW Business School who wish to view their final examination script should also refer to this page: https://www.unsw.edu.au/business/our-schools/accounting-auditing-taxation/student-life/viewing-final-examination-scripts

Quality Assurance

The Business School is actively monitoring student learning and quality of the student experience in all its programs. A random selection of completed assessment tasks may be used for quality assurance, such as to determine the extent to which program learning goals are being achieved. The information is required for accreditation purposes, and aggregated findings will be used to inform changes aimed at improving the quality of Business School programs. All material used for such processes will be treated as confidential.

5. Course Resources

Readings - will be posted on Moodle.

This Course uses Moodle and the login URL for Moodle. Under the course code ACCT5920.

You are required to have a zPass to access the website. In addition, you must also be enrolled in the course to access the website. Please note that students are responsible for updating themselves on any information that appears on Moodle. This course also uses the OpenLearning Platform (OLP).During the session, you must: Maintain your official student email address and ensure that it does not have an “Over Quota” problem;

Check your assessment marks and inform your seminar leader of any discrepancies or problems; Update and download Powerpoint Seminar slides and other additional materials. Information provided on Moodle includes: Announcements; Assessment results; and Course-related administrative matters (such as detailed assessment. information provided), class readings, case studies etc.

6. Course Evaluation & Development

Feedback is regularly sought from students and continual improvements are made based on this feedback. At the end of this course, you will be asked to complete the myExperience survey, which provides a key source of student evaluative feedback. Your input into this quality enhancement process is extremely valuable in assisting us to meet the needs of our students and provide an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhancing educational quality.

In this course, we will seek your feedback through UNSW's myExperience survey feedback and invitations by the lecturer in charge to discharge feedback informally. Previous student feedback indicated that pragmatic illustrations and real world cases which could bring the key themes of the course to life would be helpful. Students also requested more videos. As a result of this feedback, videos and ptical case studies are incorporated to elaborate on key course concepts. Prior feedback has also suggested that students like to be able to apply the course content in meaningful ways via the delivery of highly effective and innovative business presentations which have become an important component of this course via storytelling skills etc. The individual report was previously due in Week 8 though student feedback suggests this placed stress on students and thus the due date has been extended to Week 12.

7. Course Schedule

Note: for more information on the UNSW academic calendar and key dates including study period, exam, supplementary exam and result release, please visit: https://student.unsw.edu.au/new-calendar-dates

Week	Activity	Topic	Assessment/Other
Week 1: 13 February	Seminar	Introduction to Managing Intangible Resources:Multi-Disciplinary Perspectives of Intangibles Within Accounting	Participation in class activities
Week 2: 20 February	Seminar	Intangibles, their Importance, the Drivers of Change and Characterising Intangible Resources	Participation in class activities
Week 3: 27 February	Seminar	Intangibles: Measurement Frameworks - The Balanced Scorecard	Participation in class activities
Week 4: 6 March	Seminar	Intangibles: Measurement Frameworks Continued	Participation in class activities
Week 5: 13 March	Seminar	Reputational Capital (Measuring & Managing Customer Relationships)	Participation in class activities
Week 6: 20 March	Seminar	Managing Knowledge Within Contemporary Organisations: Part 1	Presentation 1 Due Participation in class activities
Week 7: 27 March	Seminar	Managing Knowledge Within Contemporary Organisations: Part 2	Participation in class activities
Week 8: 3 April	–	Intangibles: Evaluation and Measurement (Financial Accounting and Audit). PLEASE NOTE THAT APRIL 10 IS A PUBLIC HOLIDAY (EASTER MONDAY IN NSW) & THUS NO SEMINARS	Participation in class activities
Week 10: 17 April	Seminar	Human Capital (Measuring & Managing Employee Relationships and Engagement)	1. Part 1 Team Presentation Presentation 2 due in Seminars 2. Part 2 Team Report due Wednesday 12 April. Peer review is used for the written report.
Week 11: 24 April	Seminar	Conclusion to Managing Intangible Resources	Individual Report Due End of Term - Date TBA This assignment requires extensive research and your work should commence several weeks before the due date to ensure successful completion on time.

8. Policies and Support

Information about UNSW Business School program learning outcomes, academic integrity, student responsibilities and student support services. For information regarding special consideration, supplementary exams and viewing final exam scripts, please go to the key policies and support page.

Program Learning Outcomes

The Business School places knowledge and capabilities at the core of its curriculum via seven Program Learning Outcomes (PLOs). These PLOs are systematically embedded and developed across the duration of all coursework programs in the Business School.

PLOs embody the knowledge, skills and capabilities that are taught, practised and assessed within each Business School program. They articulate what you should know and be able to do upon successful completion of your degree.

Upon graduation, you should have a high level of specialised business knowledge and capacity for responsible business thinking, underpinned by ethical professional practice. You should be able to harness, manage and communicate business information effectively and work collaboratively with others. You should be an experienced problem-solver and critical thinker, with a global perspective, cultural competence and the potential for innovative leadership.

All UNSW programs and courses are designed to assess the attainment of program and/or course level learning outcomes, as required by the UNSW Assessment Design Procedure. It is important that you become familiar with the Business School PLOs, as they constitute the framework which informs and shapes the components and assessments of the courses within your program of study.

PLO 1: Business knowledge

Students will make informed and effective selection and application of knowledge in a discipline or profession, in the contexts of local and global business.

PLO 2: Problem solving

Students will define and address business problems, and propose effective evidence-based solutions, through the application of rigorous analysis and critical thinking.

PLO 3: Business communication

Students will harness, manage and communicate business information effectively using multiple forms of communication across different channels.

PLO 4: Teamwork

Students will interact and collaborate effectively with others to achieve a common business purpose or fulfil a common business project, and reflect critically on the process and the outcomes.

PLO 5: Responsible business practice

Students will develop and be committed to responsible business thinking and approaches, which are underpinned by ethical professional practice and sustainability considerations.

PLO 6: Global and cultural competence

Students will be aware of business systems in the wider world and actively committed to recognise and respect the cultural norms, beliefs and values of others, and will apply this knowledge to interact, communicate and work effectively in diverse environments.

PLO 7: Leadership development

Students will develop the capacity to take initiative, encourage forward thinking and bring about innovation, while effectively influencing others to achieve desired results.

These PLOs relate to undergraduate and postgraduate coursework programs. For PG Research PLOs, including Master of Pre-Doctoral Business Studies, please refer to the UNSW HDR Learning Outcomes

Business School course outlines provide detailed information for students on how the course learning outcomes, learning activities, and assessment/s contribute to the development of Program Learning Outcomes.

UNSW Graduate Capabilities

The Business School PLOs also incorporate UNSW graduate capabilities, a set of generic abilities and skills that all students are expected to achieve by graduation. These capabilities articulate the University’s institutional values, as well as future employer expectations.

UNSW Graduate Capabilities	Business School PLOs
Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 7: Leadership development
Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 6: Global and cultural competence PLO 7: Leadership development
Professionals capable of ethical, self-directed practice and independent lifelong learning	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 5: Responsible business practice
Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 5: Responsible business practice PLO 6: Global and cultural competence

While our programs are designed to provide coverage of all PLOs and graduate capabilities, they also provide you with a great deal of choice and flexibility. The Business School strongly advises you to choose a range of courses that assist your development against the seven PLOs and four graduate capabilities, and to keep a record of your achievements as part of your portfolio. You can use a portfolio as evidence in employment applications as well as a reference for work or further study. For support with selecting your courses contact the UNSW Business School Student Services team.

Academic Integrity and Plagiarism

Academic Integrity is honest and responsible scholarship. This form of ethical scholarship is highly valued at UNSW. Terms like Academic Integrity, misconduct, referencing, conventions, plagiarism, academic practices, citations and evidence based learning are all considered basic concepts that successful university students understand. Learning how to communicate original ideas, refer sources, work independently, and report results accurately and honestly are skills that you will be able to carry beyond your studies.

The definition of academic misconduct is broad. It covers practices such as cheating, copying and using another person’s work without appropriate acknowledgement. Incidents of academic misconduct may have serious consequences for students.

Plagiarism

UNSW regards plagiarism as a form of academic misconduct. UNSW has very strict rules regarding plagiarism. Plagiarism at UNSW is using the words or ideas of others and passing them off as your own. All Schools in the Business School have a Student Ethics Officer who will investigate incidents of plagiarism and may result in a student’s name being placed on the Plagiarism and Student Misconduct Registers.

Below are examples of plagiarism including self-plagiarism:

Copying: Using the same or very similar words to the original text or idea without acknowledging the source or using quotation marks. This includes copying materials, ideas or concepts from a book, article, report or other written document, presentation, composition, artwork, design, drawing, circuitry, computer program or software, website, internet, other electronic resource, or another person's assignment, without appropriate acknowledgement of authorship.

Inappropriate Paraphrasing: Changing a few words and phrases while mostly retaining the original structure and/or progression of ideas of the original, and information without acknowledgement. This also applies in presentations where someone paraphrases another’s ideas or words without credit and to piecing together quotes and paraphrases into a new whole, without appropriate referencing.

Collusion: Presenting work as independent work when it has been produced in whole or part in collusion with other people. Collusion includes:

Students providing their work to another student before the due date, or for the purpose of them plagiarising at any time
Paying another person to perform an academic task and passing it off as your own
Stealing or acquiring another person’s academic work and copying it
Offering to complete another person’s work or seeking payment for completing academic work

Collusion should not be confused with academic collaboration (i.e., shared contribution towards a group task).

Inappropriate Citation: Citing sources which have not been read, without acknowledging the 'secondary' source from which knowledge of them has been obtained.

Self-Plagiarism: ‘Self-plagiarism’ occurs where an author republishes their own previously written work and presents it as new findings without referencing the earlier work, either in its entirety or partially. Self-plagiarism is also referred to as 'recycling', 'duplication', or 'multiple submissions of research findings' without disclosure. In the student context, self-plagiarism includes re-using parts of, or all of, a body of work that has already been submitted for assessment without proper citation.

To see if you understand plagiarism, do this short quiz: https://student.unsw.edu.au/plagiarism-quiz

Cheating

The University also regards cheating as a form of academic misconduct. Cheating is knowingly submitting the work of others as their own and includes contract cheating (work produced by an external agent or third party that is submitted under the pretences of being a student’s original piece of work). Cheating is not acceptable at UNSW.

If you need to revise or clarify any terms associated with academic integrity you should explore the 'Working with Academic Integrity' self-paced lessons available at: https://student.unsw.edu.au/aim.

For UNSW policies, penalties, and information to help you avoid plagiarism see: https://student.unsw.edu.au/plagiarism as well as the guidelines in the online ELISE tutorials for all new UNSW students: http://subjectguides.library.unsw.edu.au/elise. For information on student conduct see: https://student.unsw.edu.au/conduct.

For information on how to acknowledge your sources and reference correctly, see: https://student.unsw.edu.au/referencing. If you are unsure what referencing style to use in this course, you should ask the lecturer in charge.

Student Responsibilities and Conduct

Students are expected to be familiar with and adhere to university policies in relation to class attendance and general conduct and behaviour, including maintaining a safe, respectful environment; and to understand their obligations in relation to workload, assessment and keeping informed.

Information and policies on these topics can be found on the 'Managing your Program' website.

Workload

It is expected that you will spend at least ten to twelve hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of twenty to twenty four hours. This time should be made up of reading, research, working on exercises and problems, online activities and attending classes. In periods where you need to complete assignments or prepare for examinations, the workload may be greater. Over-commitment has been a cause of failure for many students. You should take the required workload into account when planning how to balance study with employment and other activities.

We strongly encourage you to connect with your Moodle course websites in the first week of semester. Local and international research indicates that students who engage early and often with their course website are more likely to pass their course.

View more information on expected workload

Attendance and Engagement

Your regular attendance and active engagement in all scheduled classes and online learning activities is expected in this course. Failure to attend / engage in assessment tasks that are integrated into learning activities (e.g. class discussion, presentations) will be reflected in the marks for these assessable activities. The Business School may refuse final assessment to those students who attend less than 80% of scheduled classes where attendance and participation is required as part of the learning process (e.g. tutorials, flipped classroom sessions, seminars, labs, etc.). If you are not able to regularly attend classes, you should consult the relevant Course Authority.

View more information on attendance

General Conduct and Behaviour

You are expected to conduct yourself with consideration and respect for the needs of your fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class, such as ringing or talking on mobile phones, is not acceptable and students may be asked to leave the class.

View more information on student conduct

Health and Safety

UNSW Policy requires each person to work safely and responsibly, in order to avoid personal injury and to protect the safety of others.

View more information on Health and Safety

Keeping Informed

You should take note of all announcements made in lectures, tutorials or on the course web site. From time to time, the University will send important announcements to your university e-mail address without providing you with a paper copy. You will be deemed to have received this information. It is also your responsibility to keep the University informed of all changes to your contact details.

Student Support and Resources

The University and the Business School provide a wide range of support services and resources for students, including:

Business School Learning Support Tools
Business School provides support a wide range of free resources and services to help students in-class and out-of-class, as well as online. These include:

Academic Communication Essentials – A range of academic communication workshops, modules and resources to assist you in developing your academic communication skills.
Learning consultations – Meet learning consultants who have expertise in business studies, literacy, numeracy and statistics, writing, referencing, and researching at university level.
PASS classes – Study sessions facilitated by students who have previously and successfully completed the course.
Educational Resource Access Scheme – To support the inclusion and success of students from equity groups enrolled at UNSW Sydney in first year undergraduate Business programs.

The Nucleus - Business School Student Services team
The Nucleus Student Services team provides advice and direction on all aspects of enrolment and graduation. Level 2, Main Library, Kensington 02 8936 7005 / https://nucleus.unsw.edu.au/en/contact-us

Business School Equity, Diversity and Inclusion
The Business School Equity, Diversity and Inclusion Committee strives to ensure that every student is empowered to have equal access to education. The Business School provides a vibrant, safe, and equitable environment for education, research, and engagement that embraces diversity and treats all people with dignity and respect. BUSEDI@unsw.edu.au

UNSW Academic Skills
Resources and support – including workshops, individual consultations and a range of online resources – to help you develop and refine your academic skills. See their website for details.
academicskills@unsw.edu.au

Student Support Advisors
Student Support Advisors work with all students to promote the development of skills needed to succeed at university, whilst also providing personal support throughout the process.
John Goodsell Building, Ground Floor.
advisors@unsw.edu.au
02 9385 4734

International Student Support
The International Student Experience Unit (ISEU) is the first point of contact for international students. ISEU staff are always here to help with personalised advice and information about all aspects of university life and life in Australia.
Advisors can support you with your student visa, health and wellbeing, making friends, accommodation and academic performance.
International.student@unsw.edu.au
02 9385 4734

Equitable Learning Services
Equitable Learning Services (formerly Disability Support Services) is a free and confidential service that provides practical support to ensure that your health condition doesn't adversely affect your studies. Register with the service to receive educational adjustments.
Ground Floor, John Goodsell Building.
els@unsw.edu.au
02 9385 4734

UNSW Counselling and Psychological Services
Provides support and services if you need help with your personal life, getting your academic life back on track or just want to know how to stay safe, including free, confidential counselling.
Level 2, East Wing, Quadrangle Building.
counselling@unsw.edu.au
02 9385 5418

Library services and facilities for students
The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9065 9444

Moodle eLearning Support
Moodle is the University’s learning management system. You should ensure that you log into Moodle regularly.
externalteltsupport@unsw.edu.au
02 9385 3331

UNSW IT
UNSW IT provides support and services for students such as password access, email services, wireless services and technical support.
UNSW Library Annexe (Ground floor).
02 9385 1333

Support for Studying Online

The Business School and UNSW provide a wide range of tools, support and advice to help students achieve their online learning goals.

The UNSW Guide to Online Study page provides guidance for students on how to make the most of online study.

We recognise that completing quizzes and exams online can be challenging for a number of reasons, including the possibility of technical glitches or lack of reliable internet. We recommend you review the Online Exam Preparation Checklist of things to prepare when sitting an online exam.

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Accreditation

ACCT5920 Managing Intangible Resources - 2023

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1. Course Details

Summary of Course

Teaching Times and Locations

Course Policies & Support

Course Aims and Relationship to Other Courses

Student Learning Outcomes

2. Staff Contact Details

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

Learning Activities and Teaching Strategies

4. Assessment

Formal Requirements

Assessment Structure

Assessment Summary

​Individual Class Participation Mark (5%)

Presentation 1 (10%) (TBA)

Team Report (30%) (Due end of Week 8)

Presentation 2 (10%) (Due Week 8 in Seminars)

Individual Class Participation Mark (5%)

Individual Report (45%) (Due Week 11)

Assignment Submission Procedure

Assessment Feedback

Special Consideration

Protocol for Viewing Final Exam Scripts

Quality Assurance

5. Course Resources

6. Course Evaluation & Development

7. Course Schedule

8. Policies and Support

UNSW Graduate Capabilities

Plagiarism

Cheating

Workload

Attendance and Engagement

General Conduct and Behaviour

Health and Safety

Keeping Informed

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Individual Class Participation Mark (5%)