ACCT5925 Integrated Reporting, Integrated Thinking and Value Creation - 2018

Subject Code
ACCT5925
Study Level
Postgraduate
Commencing Term
Semester 1
Total Units of Credit (UOC)
6
Delivery Mode
On Campus
School
Accounting

1. Course Details

Summary of Course

Society is today demanding more of organisations than a financial return, and seeking greater accountability and further information as to how organisations use all their resources and relationships to create value. This course examines the recent international initiative of <IR> incorporating Integrated Thinking, which is enhancing the way organisations think, plan and report the story of their business. ACCT5925 places emphasis on the development of a conceptual understanding of the <IR> Framework and the application of this understanding through experiential learning activities. Seminar discussions are professionally relevant, grounded in current practices and guided by concepts and research. The course is designed to equip participants to become leaders or team members in the preparation of integrated reports and generally to add value to their organisations.

This course is concerned with how organisations create and preserve value over time employing effective business models and a broader range of resources (capitals) than in conventional analyses. This value creation process is currently being reported upon under the international initiative of <IR>, incorporating Integrated Thinking, which is enhancing the way organizations think holistically, plan strategically and report value

outcomes. Integrated Thinking focuses on how executives make business decisions that best utilise all their available resources and relationships (not just financial but including their staff, intellectual property, environmental, and supplier and customer relationships) to implement a strategy for long term value creation. Integrated Reporting then focuses on how they communicate (both internally and to external stakeholders) their unique value creation story, in order to address the question, “Why should I, or others in society, support this organisation?” The course is designed to be highly interactive with many illustrations and cases.

Topics include: The drivers behind the development of the <IR> Framework; creating value over time with Integrated Thinking; and implementation including the design of an internal management system geared to value management rather than traditional financial management.

Acknowledgement is made of the significant contributions of Integrated Reporting Education Australia and the IIRC in developing and presenting the course.

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

View course Policies and Support

Course Aims and Relationship to Other Courses

ACCT5925 aims at equipping students with the knowledge, skills and attitudes needed to work effectively within an Integrated Reporting environment. The course reflects the view of the IIRC that Integrated Reporting enables organisations to put value creation at the heart of their purpose and strategy. An in-depth coverage of the <IR> Framework benefits students who are or will be directly involved in applying the fundamental concepts of value creation, the capitals and the value creation process to an organisation. The course also equips students with skills need to be able to participate effectively in teams planning and coordinating the implementation of <IR>, including integrated (holistic) thinking, within an organisation. The course also aims to help students develop a capacity to critically evaluate the evolving practices of integrated reporting and the findings of relevant research studies.

This course is an elective course with no pre-requisites.

Student Learning Outcomes

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

The Learning Outcomes in this course also help you to achieve some of the overall Program Learning Goals and Outcomes for all undergraduate and postgraduate coursework students in the Business School. Program Learning Goals are what we want you to BE or HAVE by the time you successfully complete your degree (e.g. ‘be an effective team player’). You demonstrate this by achieving specific Program Learning Outcomes - what you are able to DO by the end of your degree (e.g. ‘participate collaboratively and responsibly in teams’).

For more information on Program Learning Goals and Outcomes, refer to the course Policies and Support.

The following table shows how your Course Learning Outcomes relate to the overall Program Learning Goals and Outcomes, and indicates where these are assessed (they may also be developed in tutorials and other activities):

Program Learning Goals and Outcomes Course Learning Outcomes Course Assessment Item
This course helps you to achieve the following learning goals for all Business undergraduate/postgraduate coursework students:

On successful completion of the course, you should be able to:

This learning outcome will be assessed in the following items:

1 - Knowledge

Describe the objectives and structure of the <IR> Framework.

Explain how value is created over time, determine the significant capital components for an organisation, and apply appropriate tools and techniques to help manage the combination, interrelatedness and dependencies between the factors that affect an organisation's ability to create value over time.

Understand the <IR> framework requirements for the preparation of an integrated report.

Quizzes

Milestones

Group report

Group presentation

Class Presentation

2 - Critical thinking and problem solving

Identify and determine the implications of implementation issues including an understanding of the role of assurance and the need to apply change management principles.

Critically evaluate examples of integrated reports, case situations and the related academic research.

Milestone

Group report

Group presentation

Class Presentation

3a - Written communication

Communicate effectively in written contexts for the intended audience and purpose

Quizzes

Milestone

Group report

3b - Oral communication

Communicate orally in a professional manner.

Group presentation

Class Presentation

4 - Teamwork

Work as an effective member of a team.

Group report

Group presentation

Class Presentation

5a - Ethical, social and environmental responsibility

Develop awareness of ethical, environmental and sustainability considerations in integrated reporting and integrated thinking.

Milestone

Group report

Group Presentation

5b - Social and cultural awareness

Develop awareness of social and cultural implications of integrated reporting and integrated thinking in business and/or management practice.

Milestone

Group report

Group presentation

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeDrMaria BalatbatRoom 3061a, Quadrangle building – Ref E15+61 2 9385 5808by appointment

This course will be taught by leading academics from the School of Accounting at UNSW Australia, along with experienced instructors from KPMG Australia. All instructors have been involved in the development of the Integrated Reporting (<IR>) concept, and the development of the International Integrated Reporting <IR> Framework. The course materials are developed by Integrated Reporting Education Australia, a consortium of KPMG, UNSW Australia and Deakin University. In June 2016, KPMG Australia signed an <IR> Training Programme Licencing Agreement with the International Integrated Reporting Council (IIRC) to become a foundation <IR> Training Partner, and roll out the <IR> Competence Matrix in Australia. Under the Agreement it was agreed that KPMG would collaborate with The University of New South Wales (UNSW) and Deakin University (Deakin) to develop the course material and roll out the proposed training at the universities to build adequate system capacity in integrated reporting. The three parties formed Integrated Reporting Education Australia in November 2016 and commenced drafting of relevant <IR> courses for delivery in the 2017 academic year.

The staff involved are:

Dr Maria Balatbat (UNSW Australia) FCPA

Maria Balatbat is a Senior Lecturer at the Business School and Joint Director for the Centre for Energy and Environmental Markets (CEEM) at UNSW Australia. She has built an international reputation with the academic and industry practitioners for conducting high quality and innovative research particularly in the integration of environmental, social and governance (ESG) dimensions in mainstream investment decision making, greenhouse gas accounting and assessment of sustainability rating tools in the Built Environment and Construction sectors. She teaches financial accounting and reporting for climate change and sustainability in the School of Accounting. She is a recipient of a UNPRME teaching award for pioneering teaching sustainability reporting in the Business School at UNSW Australia. She is also a member of the Technical Working Group for the Carbon Disclosure Standards Board.

Other Presenters:

Professor Roger Simnett (UNSW Australia) FCPA

Roger Simnett is the incoming Chair of the Australian Auditing and Assurance Standards Board, and a Professor in the School of Accounting at UNSW Australia. His current areas of research interests include improving the measurement and assurability of corporate reporting, both financial and nonfinancial disclosures. He is the author of a leading auditing and assurance textbook, and has published in the world’s leading journals. Roger has a background in standard setting. Among his responsibilities, he was a member of the Australian Auditing and Assurance Standards Board and of the International Auditing and Assurance Standards Board (IAASB), and was a member of the International Integrated Reporting Council (IIRC) working group and technical task force.

Mr Nick Ridehalgh FCA

Nick is a partner in KPMG’s CFO Advisory practice, and leader of their better business reporting practice. Nick is an experienced financial and non-financial audit partner. For more than 17 years, Nick has focused on supporting organisations seeking to move towards value-based decision making and reporting. Like Roger, Nick was a member of the IIRC’s working group that developed the global <IR> Framework (released in December 2013). He has been the project leader for the Business Reporting Leaders Forum (BRLF) since its inception in 2011. (The BRLF is an open forum focused on improving corporate reporting in Australia – its members include company executives, investors, standard setters, accountants, sustainability practitioners, regulators, academics and many others interested parties). Nick was also a founding member of the Chartered Accountants Australia and New Zealand (CAANZ) Business Reporting Group.

Ms Kylie Dumble CA

Kylie is an Associate Director in KPMG’s CFO Advisory practice and specialises in Better Business Reporting, a service designed to assist companies improve their end-to-end internal and external reporting and partner with them on their journey towards Integrated Reporting. Kylie spent 18 months on secondment with the IIRC where she assisted with the technical development of the <IR> Framework.

NOTE: If you have any questions on course administration, your contact is Dr Maria Balatbat at the first instance via e-mail or phone.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

​ACCT5925 places emphasis on the development of a conceptual understanding of the <IR> Framework and the application of this understanding through experiential learning activities. Seminar discussions are professionally relevant, grounded in current practices and guided by concepts and research. The course is designed to equip participants to become leaders or team members in the preparation of integrated reports and generally to add value to their organisations.

Learning Activities and Teaching Strategies

​This course will be taught in weekly three-hour seminars which will include a variety of teaching strategies, including lectures, case studies, individual work, group work and class discussions.

5. Course Resources

The website for this course is on Moodle.

There is no textbook for this course. Required readings will be provided each week as appropriate to each seminar’s topic. There are also suggested reference readings and useful websites below.

Reference readings:

IIRC (2013), The International Integrated Reporting <IR> Framework. IIRC London. (also available Online)

Integrate: Doing business in the 21st Century by Mervyn King and Leigh Roberts, Juta and Company Ltd, Claremont South Africa

Useful Websites:

Note: Additional reading materials will be provided on a weekly basis and these will be available on the course website.

6. Course Evaluation & Development

​Each year feedback is sought from students and other stakeholders about the courses offered in the School and continual improvements are made based on this feedback. UNSW's myExperience survey is one of the ways in which student evaluative feedback is gathered. Since this course is being offered for the first time, we will seek your feedback by the end of semester through myExperience survey and your comments will assist the team to improve future offerings of this course.

7. Course Schedule

Week 1: 26 Feb
Activity

Seminar

Topic

The evolution of the Integrated Reporting movement and the benefits of Integrated Reporting

Learning Objectives:

  1. Describe the drivers behind the development of Integrated Reporting <IR>.
  2. Explain the terms Integrated Reporting, integrated thinking and integrated report and the relationship between them.
  3. Describe the place of Integrated Reporting within the wider statutory, regulatory and voluntary reporting landscape.
  4. Communicate effectively the benefits and challenges of adopting Integrated Reporting to: (i) an organization, (ii) its providers of financial capital, and (iii) its other stakeholders.
  5. Explain how the interests of the organization, its providers of financial capital, and its other stakeholders can be aligned through taking a longer term view of value creation.

Assessment/Other

Group activities

Week 2: 05 Mar
Activity

Seminar

Topic

The objectives and structure of the <IR> Framework Value creation

Learning Objectives:

  1. Describe the objectives and structure of the <IR> Framework.
  2. Explain the concept of value creation.
  3. Explain how value is co-created over time between the organization and others (i.e. stakeholders and society at large).
  4. Explain the relationship between value to the organization and value to others.
  5. Explain how value creation can differ from one organization to another and, even for one organization, from one person’s perspective to another’s.
  6. Explain the relationship between value creation and an organization’s stated mission, vision and objectives.

Week 2

The Capitals (Part 1)

Learning objectives:

  1. Describe each of the capitals and identify alternative classifications of capital that organizations may choose to adopt.
  2. Explain the relationship between the capitals and value creation.
  3. Explain the interaction between the capitals and how increases, decreases and other transformations over the short, medium and long term involve trade-offs.
  4. Identify the ways organisations can gain knowledge about their capitals. Discuss the different ways the capitals can be disclosed in integrated reports.
  5. Critically analyse the disclosure of capitals in integrated reports.
  6. Critically analyse the quality of different metrics.

Assessment/Other

Group activities

Week 3: 12 Mar
Activity

Seminar

Topic

The Capitals (Part 2) - Measurement of Capitals

Learning objectives:

  1. Discuss the different ways the capitals can be disclosed in integrated reports.
  2. Identify how different capitals can be measured in integrated reports.
  3. Critically analyse the quality of different metrics.
  4. Appreciate key challenges of measuring the different capitals.

Assessment/Other

Group activities

Week 4: 19 Mar
Activity

Seminar

Topic

The Value Creation Process

Learning Objectives:

  1. Explain the key elements of the value creation process.
  2. Understand how the business model links inputs, outputs and outcomes to the six capitals in the context of the external environment and governance of a business.
  3. Analyse the value creation process in case settings.
  4. Evaluate examples of how the value creation processes for a range of organizations are described in their integrated reports.

Assessment/Other

Group activities

Week 5: 26 Mar
Activity

Quiz

Topic

Coverage Week 1 to Week 4

Assessment/Other

In-class Quiz 1

 

Activity

Seminar

Topic

Achieving Integrated Thinking

Learning Objectives:

Understand what integrated thinking is, and why it is important to integrated reporting. Explain the role of senior management and those charged with governance in providing leadership in achieving integrated thinking within an organization. Identify the main barriers to integrated thinking within an organization and explain how they can be overcome. Explain how a systems thinking approach is inherent in managing the connectivity of information. Explain how the culture of an organization can affect and be affected by the introduction of integrated thinking.

Assessment/Other

Group activities

Mid Semester Break: 02 Apr
Activity

No Class

Week 6: 09 Apr
Activity

Seminar

Topic

Achieving Integrated Thinking (continued)

Assessment/Other

Group activities

Week 7: 16 Apr
Activity

Seminar

Topic

The Guiding Principles

Learning Objectives:

  1. Explain the Guiding Principles for Integrated Reporting and how they relate to the Content Elements and fundamental concepts.
  2. Apply tools of stakeholder analysis and the materiality determination process.
  3. Compare the differences between the General Principles of <IR> and sustainability reporting and financial reporting.
  4. Critically analyse the application of the Guiding Principles in integrated reports.

Assessment/Other

Case Study Milestone due

Group activities

Week 8: 23 Apr
Activity

Seminar

Topic

The Content Elements and the Presentation of an Integrated Report

Learning Objectives:

  1. Describe the Content Elements of an integrated report and how they relate to the Guiding Principles and fundamental concepts.
  2. Explain the different forms an integrated report can take.

Assessment/Other

Group activities

Week 9: 30 Apr
Activity

Seminar

Topic

Implementing an Integrated Reporting Management System

Learning Objectives:

  1. Understanding of the Australian corporate reporting environment.
  2. Identify key differences between financial reporting management systems and controls and integrated reporting management systems and controls, and changes that may be required to implement an integrated reporting management system.
  3. Identify the conditions that are likely to lead to successful implementation of Integrated Reporting, including integrated thinking, within an organisation.
  4. Identify the likely barriers to successful implementation of Integrated Reporting, including integrated thinking, and describe how they may be overcome.
  5. Explain the challenge of providing decision-useful information to providers of financial capital and other stakeholders whilst maintaining competitive advantage.
  6. Discuss the importance of effective change management to implementing Integrated Reporting, including integrated thinking, throughout an organisation.
  7. Understanding of Integrated Reporting implementation concepts. What is a reporting strategy and an integrated reporting management system? Reports portfolio? Flagship report? Special purpose reports? Navigation within and between corporate reports?

Assessment/Other

Group activities

Week 10: 07 May
Activity

Seminar

Topic

Planning the annual preparation process

Learning Objectives:

  1. Understand the stages of preparing an integrated report.Describe each of the capitals and identify alternative classifications of capital that organizations may choose to adopt.
  2. Explain the role of senior management and those charged with governance at the various stages of preparing an integrated report.
  3. Identify roles and responsibilities within an organisation for the preparation of an annual integrated report.

Assessment/Other

Group activities

Activity

Quiz

Topic

Coverage Week 5 - Week 9

Assessment/Other

In-class Quiz 2

Week 11: 14 May
Activity

Seminar

Topic

Credibility, Trust and Assurance

Learning Objectives:

  1. Understand the importance of credibility and credibility-enhancing mechanisms in <IR> context.
  2. Identify various mechanisms used to enhance the credibility of, and trust in, Integrated Reporting.
  3. Explain the role of senior management and those charged with governance in ensuring the credibility of, and trust in, an integrated report.
  4. Advise on the key features of an integrated management system required to provide sufficient and appropriate evidence for credibility, trust and assurance.
  5. Evaluate the benefits and challenges of obtaining external assurance of integrated reports.
  6. Identify the key components and conditions of <IR> assurance engagements in theory and practice.
  7. Understand and evaluate <IR> assurance reports.

Assessment/Other

Group activities

Week 12: 21 May
Activity

Seminar

Topic

Case Study

Assessment/Other

Group Report

Group Presentation

8. Policies

Information about UNSW Business School protocols, University policies, student responsibilities and education quality and support.

Program Learning Goals and Outcomes

The Business School Program Learning Goals reflect what we want all students to BE or HAVE by the time they successfully complete their degree, regardless of their individual majors or specialisations. For example, we want all our graduates to HAVE a high level of business knowledge and a sound awareness of ethical, social, cultural and environmental implications of business. As well, we want all our graduates to BE effective problem-solvers, communicators and team participants.

You can demonstrate your achievement of these goals by the specific outcomes you achieve by the end of your degree (i.e. Program Learning Outcomes—henceforth PLOs). These PLOs articulate what you need to know and be able to do as a result of engaging in learning. They embody the knowledge, skills and capabilities that are identified, mapped, taught, practised and assessed within each Business School program.

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

Program Learning Outcomes

  • Undergraduate
  • Postgraduate Coursework
Knowledge You should be able to identify and apply disciplinary knowledge to business situations in a local and global environment.
Critical thinking and problem solving You should be able to identify and research issues in business situations, analyse the issues, and propose appropriate and well-justified solutions.
Written communication You should be able to prepare written documents that are clear, concise and coherent, using appropriate style and presentation for the intended audience, purpose and context.
Oral communication You should be able to prepare and deliver oral presentations that are clear, focussed, well-structured, and delivered in a professional manner.
Teamwork You should be able to participate collaboratively and responsibly in teams, and reflect on your own teamwork, and on the team’s processes and ability to achieve outcomes.
Ethical, social and environmental responsibility
  1. You should be able to identify and assess ethical, environmental and/or sustainability considerations in business decision-making and practice.
  2. You should be able to identify social and cultural implications of business.
Workplace skills (Co-op programs only) You should be able to conduct yourself in a professional manner in the work environment, communicate effectively in diverse workplace situations and be able to apply discipline knowledge and understanding to real business problems with initiative and self-direction.
Related PLO Documents View the Undergraduate Honours PLOs (pdf)
Knowledge You should be able to identify and apply current knowledge of disciplinary or interdisciplinary theory and professional practice to business in local and global environments.
Critical thinking and problem solving You should be able to identify, research and analyse complex issues and problems in business and/or management, and propose appropriate and well-justified solutions.
Written communication You should be able to produce written documents that communicate complex disciplinary ideas and information effectively for the intended audience and purpose.
Oral communication You should be able to produce oral presentations that communicate complex disciplinary ideas and information effectively for the intended audience and purpose.
Teamwork You should be able to participate collaboratively and responsibly in teams, and reflect on your own teamwork, and on the team’s processes and ability to achieve outcomes.
Ethical, social and environmental responsibility
  1. You should be able to identify and assess ethical, environmental and/or sustainability considerations in business decision-making and practice.
  2. You should be able to identify social and cultural implications of business.
Related PLO Documents View the Master of Philosophy PLOs (pdf)
 View the Doctor of Philosophy PLOs (pdf)

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 CapabilitiesBusiness 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.
  • Critical thinking and problem solving
  • Knowledge
  • Oral communication
  • Research capability
  • Teamwork
  • Workplace skills
  • Written communication
Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change
  • Critical thinking and problem solving
  • Knowledge
  • Oral communication
  • Workplace skills
  • Written communication
Professionals capable of ethical, self- directed practice and independent lifelong learning
  • Ethical, social and environmental responsibility
  • Workplace skills
Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.
  • Ethical, social and environmental responsibility
  • Oral communication
  • Written communication

The Business School strongly advises you to choose a range of courses that assist your development against these PLOs and graduate capabilities, and to keep a record of your achievements as part of your portfolio. You could use these records for work or further study. For support with selecting your courses contact the UNSW Business School Student Centre.

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 nine to ten hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of eighteen to twenty 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

Your regular and punctual attendance at lectures and seminars or in online learning activities is expected in this course. The Business School reserves the right to 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.).

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.

Special Consideration

You must submit all assignments and attend all examinations scheduled for your course. 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. Special Consideration is primarily intended to provide you with an extra opportunity to demonstrate the level of performance of which you are capable.

General information on special consideration for undergraduate and postgraduate courses can be found in the Assessment Implementation Procedure and the Current Students page.

Please note the following:

  1. Applications will not be accepted by teaching staff. The lecturer-in-charge will be automatically notified when you lodge an online application for special consideration
  2. Decisions and recommendations are only made by lecturers-in-charge (or by the Faculty Panel in the case of final exam special considerations), not by tutors
  3. Applying for special consideration does not automatically mean that you will be granted a supplementary exam or other concession
  4. Special consideration requests do not allow lecturers-in-charge to award students additional marks

Business School Protocol on requests for Special Consideration

The lecturer-in-charge will need to be satisfied on each of the following before supporting a request for special consideration:

  1. Does the medical certificate contain all relevant information? For a medical certificate to be accepted, the degree of illness and its impact on the student must be stated by the medical practitioner (severe, moderate, mild). A certificate without this will not be valid. Students should also note that only medical certificates issued after physically visiting a registered medical practitioner will be accepted. Medical certificates submitted for Special Consideration should always be requested from a registered medical practitioner that you have seen at a medical practice. Certificates obtained online or via social media may be fraudulent and if relied upon could result in a breach of the UNSW Student Code.
  2. Has the student performed satisfactorily in the other assessment items? To understand what Satisfactory Performance means in this course, please refer to the 'Formal Requirements' section in Part A of your Course Outline

Special Consideration and the Final Exam in undergraduate and postgraduate courses

Applications for special consideration in relation to the final exam are considered by a Business School Faculty panel to which lecturers-in-charge provide their recommendations for each request. If the Faculty panel grants a special consideration request, this will entitle the student to sit a supplementary examination. No other form of consideration will be granted. The following procedures will apply:

  1. Supplementary exams will be scheduled centrally and will be held approximately two weeks after the formal examination period.

    Supplementary exams for Semester 1, 2018 will be held during the period 14 - 21 July, 2018. Students wishing to sit a supplementary exam will need to be available during this period.

    The date for all Business School supplementary exams for Summer Term 2017/2018 is Wednesday, 21 February, 2018. If a student lodges a special consideration for the final exam, they are stating they will be available on this date. Supplementary exams will not be held at any other time.

  2. Where a student is granted a supplementary examination as a result of a request for special consideration, the student’s original exam (if completed) will be ignored and only the mark achieved in the supplementary examination will count towards the final grade. Absence from a supplementary exam without prior notification does not entitle the student to have the original exam paper marked, and may result in a zero mark for the final exam.

The Supplementary Exam Protocol for Business School students is available at: http://www.business.unsw.edu.au/suppexamprotocol

For special consideration for assessments other than the final exam refer to the ‘Assessment Section’ in your course outline.

Protocol for Viewing Final Exam Scripts

The UNSW Business School has set a protocol under which students may view their final exam script. Please check the protocol here.

Given individual schools within the Faculty may set up a local process for viewing final exam scripts, it is important that you check with your School whether they have any additional information on this process. Please note that this information might also be included in your course outline.


Student Support and Resources

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

Business School EQS Consultation Program
The Consultation Program offers academic writing, literacy and numeracy consultations, study skills, exam preparation for Business students. Services include workshops, online resources, individual and group consultations.
Level 1, Room 1035, Quadrangle Building.
BUS.EQS.Consultations@unsw.edu.au
02 9385 4508

Business School Student Centre
The Business School Student Centre provides advice and direction on all aspects of admission, enrolment and graduation.
Level 1, Room 1028 in the Quadrangle Building
02 9385 3189

UNSW Learning Centre
The UNSW Learning Centre provides academic skills support services, including workshops and resources, for all UNSW students. See their website for details.
Lower Ground Floor, North Wing Chancellery Building.
learningcentre@unsw.edu.au
02 9385 2060

Educational Support Service
Educational 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. Check their website to request an appointment or to register in the Academic Success Program.
John Goodsell Building, Ground Floor.
advisors@unsw.edu.au
02 9385 4734

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 9385 2650

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).
itservicecentre@unsw.edu.au
02 9385 1333

Disability Support Services
UNSW Disability Support Services provides assistance to students who are trying to manage the demands of university as well as a health condition, learning disability or who have personal circumstances that are having an impact on their studies. Disability Advisers can arrange to put in place services and educational adjustments to make things more manageable so that students are able to complete their course requirements. To receive educational adjustments for disability support, students must first register with Disability Services.
Ground Floor, John Goodsell Building.
disabilities@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


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