Accounting in Organisations and Society

RMIT University Vietnam

Course Description

  • Course Name

    Accounting in Organisations and Society

  • Host University

    RMIT University Vietnam

  • Location

    Ho Chi Minh City, Vietnam

  • Area of Study


  • Language Level

    Taught In English

    Hours & Credits

  • Host University Units

  • Recommended U.S. Semester Credits
  • Recommended U.S. Quarter Units
  • Overview

    Course Description

    Accounting is a key aspect of your life. In this course you will gain insights into the meaning and role of accounting and of accountants in the larger context of a changing and interconnected world of people, organisations and the changing planet upon which we live.

    You will develop an understanding of key ideas or concepts which you will reflect upon and appreciate that accounting goes beyond the technical aspects to recognise its strong influence in organisations and society. The course structure, content and learning activities provide you with an understanding of accounting’s pervasive and transformative role as a social practice and organisational driver. You will learn that environments, ideas, values and so forth change; that the world is interconnected; that the planet is a key resource; and that people are affected and influenced by the information they receive and the way it is presented.


    Objectives/Learning Outcomes

    On successful completion of this course you will be able to:

    • Describe and explain the relationship between organisational responsibilities, organisational accountability, and accounting.
    • Justify why different perspectives of the roles of organisations within society will in turn influence the types of ‘accounts’ we would expect an organisation to produce.
    • Explain the role of accounting in managing a business or organisation including the concept of   ‘resources’ of a business and how  a ‘cost’ might be placed on the use of such resources.
    • Identify and justify various approaches to measuring the performance of an organisation inclusive of financial performance, social performance, and environmental performance.
    • Interpret and analyse a range approached to providing accountability including measuring the performance of an organisation inclusive of financial performance, social performance, and environmental performance.
    • Analyse case studies to identify instances that justify accounting is both a technical and a social practice in a changing and interconnected world.


    Overview of Learning Activities

    In this course you will be encouraged to be an active learner. Your learning will be supported through various in-class and online activities comprising individual and group work. These may include case studies, quizzes; assignments; prescribed readings; sourcing, researching and analysing specific information; solving problems; conducting presentations; producing written work and collaborating with peers on set tasks or projects.

    Learning activities will include:

    • Attending and participating in lectures and tutorials
    • Completing prescribed reading, selected exercises, discussion questions
    • Relating course material to practical examples in business

    You will be required to engage in certain learning activities (e.g. prescribed reading, completion of exercises and preparation of discussion questions) prior to attending class each week. This ensures that valuable discussion, extension of concepts and issues requiring clarification can be attended to in class time.


    Overview of Learning Resources

    Various learning resources are available online through MyRMIT StudiesBlackboard. 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 to facilitate collaboration with your peers and to share information.

    Resources are also available online through RMIT Library databases and other facilities. If you require assistance with the RMIT library facilities contact the Business Liaison Librarian for your school. Contact details for Business Liaison Librarians are located online on the RMIT library website.

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


    Overview of Assessment

    The assessment tasks, their weighting and the course learning outcomes to which they are aligned are as follows:

    Assessment Task 1: 20%
    Linked CLOs:1,2 
    Assessment Task 2: 30% 
    Linked CLOs: 2, 3, 4,6
    Final Exam: 50%  
    Linked CLOs: 1, 2, 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.


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