Course Title: Accounting and Taxation in the Digital World

Part A: Course Overview

Course Title: Accounting and Taxation in the Digital World

Credit Points: 12.00


Course Coordinator: Dr Elizabeth Morton

Course Coordinator Phone: +61 3 9925 5886

Course Coordinator Email: elizabeth.morton@rmit.edu.au

Course Coordinator Location: Building 80

Course Coordinator Availability: By Appointment


Pre-requisite Courses and Assumed Knowledge and Capabilities

None.


Course Description

This course will introduce you to the future of accounting and taxation practice, as existing and emerging technologies take over from traditional practice. By situating accounting technologies in time and place, you will understand that society and technology have evolved over time. In doing so, you will build an appreciation of emerging technologies related to a diverse range of contemporary accounting settings and their relationship to multiple regulatory environments. As such, you will appreciate the potential of technology for accounting and taxation practice, illustrated though the analysis of Blockchain technology. In building this forward-looking perspective, you will explore the broader issues surrounding ethics, power and control in a technology driven, digital future.


Objectives/Learning Outcomes/Capability Development

.


Upon successful completion of this course, you will be able to:

CLO1: Explain the relationship between accounting technologies and the temporality in accounting and taxation practice.

CLO2: Outline the regulatory environment and diversity in accounting and taxation practice.

CLO3: Analyse the benefits, opportunities, risks and challenges with emerging accounting technologies such as Blockchain.

CLO4: Evaluate the role and forms of accounting and accountability, as well as conceptions of value.

CLO5: Examine the changing role of, and the impact of technology on, assurance services.

CLO6: Review ethicality, power and control in an increasingly technology driven world.


Overview of Learning Activities

The course is delivered by mixed mode of face-to-face teaching and online learning. There will be a three-hour class per week. You are expected to be an active participant both in class and online. Your learning will be supported through in-class and online activities. These may include quizzes; assignments; prescribed readings; researching and analysing specific information; solving problems; and producing written work.


Overview of Learning Resources

Various learning resources are available online through our Learning Management system Canvas. In addition to topic notes, assessment details and a study schedule, you may also be provided with links to relevant online information, readings, audio and video clips and communication tools.

Resources are also available online through RMIT Library databases and other facilities. Visit the RMIT library website for further details. Assistance is available online via our chat and email services, face to face at our campus libraries or via the telephone on (03) 9925 2020.

Additional resources and/or sources to assist your learning will be identified by your course coordinator and will be made available to you as required during the teaching period.


Overview of Assessment

The assessment alignment list below shows the assessment tasks against the learning outcomes they develop:

Assessment Task 1: 20%

CLO’s: 1, 2, 3, 4, 5, 6

Assessment Task 2: 40%

CLO’s: 2, 3, 4

Final Exam: 40%

CLO’s: 1, 2, 3, 4, 5, 6

Feedback will be provided throughout the semester in class and/or in online forums through individual and group feedback on practical exercises and by individual consultation.