BMA0094 Contemporary issues in Accounting and CSR Assessment Brief | UOH
BMA0094 Assessment Task:
Critical Analysis of CSR & Audit Issues and Recommendations for Improvement
Annual reports include non-financial information such as corporate social responsibility (CSR) information and independent reports from auditors. CSR has a perspective of how organisations should act towards their stakeholders to be regarded as ethical and socially responsible. The role of the auditor is to issue an Independent Auditor’s Report.
Accordingly, you are required to prepare a report in which you systematically and critically analyse the CSR and audit reporting practices for two companies. This represents 100% of the module mark.
The deadline for this assessment is Friday 15 December 2023 (by 3pm)
Task:
Obtain the full annual reports of Tesco Plc (year-end 25 February 2023) and J Sainsbury Plc (year-end March 2023) from each company’s official website. A link is also provided under the Brightspace assessment button. Please refer to the Appendix 1 assessment rubric to structure your work. You will find a template for your individual coursework under the Brightspace Assessment button.
The report should include the following:
(a)(i) Identify and cross-reference the audit and CSR issues present within the annual reports (including the Sustainability Report and the Auditor’s Report). You should incorporate them into a tabulation for your appendices (proforma at the end of the assessment brief – Appendix 3). The template is provided in Appendix 3 to facilitate your systematic analysis of the company reports and evidence the source of your chosen issue. The appendix is not part of your word count but should be cross referenced to the main body of your written submission.
(ii) Critically analyse the audit and CSR issues identified within the reports by comparing the Tesco Plc and J Sainsbury Plc reports using your systematic analysis from part (i), considering how they meet stakeholder expectations. You should consider ethical, regulatory and governance issues in accounting.
(b)With reference to applicable theories, make and critically discuss two recommendations for improvement of non-financial information to meet the expectations and needs of stakeholders.
Duration: N/A Word Count Limit: 2,500 words
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Task specific guidance:
- Avoid mere description of the content of material referred to – critical evaluation is required where specified.
- Read widely from updated journal articles and you can depend sometimes on textbooks.
- Pay close attention to the Assessment task-specific marking criteria (Appendix 1) at the end of this document – this lists the specific criteria to the requirements of this assignment. These specific criteria will be used to provide feedback on your marked assignment.
- Use the APA 7th referencing guide – badly referenced material will lose you marks [make sure you consult the Learning Innovation and Development Group (LIDC) Tutors (Charles Sykes building level 1) for any additional help needed].
- Remember to submit your work via Brightspace Turnitin for this module by the deadline of Friday 15 December 2023 (by 3pm). All work will be marked online. There is no need to submit hard copies.
General study guidance:
- Cite all information used in your work which is clearly from a source. Try to ensure that all sources in your reference list are seen as citations in your work, and all names cited in the work appear in your reference list.
- Reference and cite your work in accordance with the APA 7th system – the University’s chosen referencing style. For specific advice, you can talk to your Business librarians or go to the library help desk, or you can access library guidance via the following link:
oAPA 7th referencing: APA 7th Referencing Guide - Some use of AI tools is permitted in the research/early stages of this assignment but you must ensure that the work you submit is your own. If you use AI tools, you should acknowledge or reference this in your work. Use the Text reference builder to learn how to reference AI generated ideas.
- The sorts of questions to consider when using AI are:
- Is it accurate?
Are the references genuine? - Has it reproduced bias?
- The University has regulations relating to academic misconduct, including plagiarism. The LIDC an advise and help you with how to avoid ‘poor scholarship’ and potential academic misconduct.
- If you have any concerns about your writing, referencing, research or presentation skills, you are welcome to consult the LIDC team busstudenthub@hud.ac.uk. It is possible to arrange 1:1 consultation with a LIDC tutor once you have planned or written a section of your work, so that they can advise you on areas to develop.
- Do not exceed the word / time / other limit.
BMA0094 Assessment criteria
- The Assessment Criteria are shown the end of this document. Your tutor will discuss how your work will be assessed/marked and will explain how the assessment criteria apply to this piece of work. These criteria have been designed for your level of study.
- These criteria will be used to mark your work and will be used to support the electronic feedback you receive on your marked assignment. Before submission, check that you have tried to meet the requirements of the higher-grade bands to the best of your ability. Please note that the marking process involves academic judgement and interpretation within the marking criteria.
- The Learning Innovation Development Centre can help you to understand and use the assessment criteria. To book an appointment, either visit them on The Street in the Charles Sikes Building or email them on busstudenthub@hud.ac.uk
Learning Outcomes
This section is for information only.
The assessment task outlined above has been designed to address specific validated learning outcomes for this module. It is useful to keep in mind that these are the things you need to show in this piece of work.
On completion of this module, students will need to demonstrate:
Knowledge and Understanding
- Demonstrate a conceptual and critical understanding of contemporary challenges in the accounting profession such as ethics, the social, regulatory environment.
- Critically appraise non-financial sources of data to evaluate ethical, regulatory and governance issues in accounting.
Ability - Express and justify an individual perspective on the applicability of accounting and corporate social responsibilities in business organisations.
- Articulate arguments relating to accounting and corporate social responsibility.
Please note these learning outcomes are not additional questions.
Submission information
Word Limit: 2,500
Submission Date: 15/12/2023
Submission Time: 15.00
Submission Method: Electronically via module site in Brightspace. Paper/hard copy submissions are not required. For technical support, please contact: busvle@hud.ac.uk
Feedback Date: 18/01/2024
Appendix 1 Assessment task-specific marking criteria
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Fail (0-34) A superficial answer with only peripheral knowledge of core material and very little critical ability |
Refer Some knowledge of core material but limited critical ability |
Pass A coherent and logical answer which shows understanding of the basic principles |
Merit A coherent answer that demonstrates critical evaluation |
Distinction An exceptional answer that reflects outstanding knowledge of material and critical ability
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0-9 |
10-19 |
20-34 |
35-49 |
50-59 |
60-69 |
70-79 |
80-89 |
90-100 |
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10% Identify and cross reference the CSR and audit issues in the annual reports in the tabulation part a (i) |
Irrelevant issues were identified and cross-referenced. |
Issues of little relevance were identified and cross-referenced. |
Some relevant issues were identified and cross-referenced. |
Limited identification and cross-referencing of relevant issues. |
Good identification and cross-referencing of relevant issues. |
Very good identification and cross-referencing of relevant issues. |
Comprehensive identification and cross-referencing of relevant issues used selectively to support argument.
|
Excellent identification and cross-referencing of relevant issues used selectively to support and enhance argument. |
Exceptional identification and cross-referencing of relevant issues used selectively and skilfully to support and enhance argument. |
|
Critically analyse the audit issues identified within the reports by comparing the Tesco PLC reports and J Sainsbury PLC using your systematic analysis from part (i), considering how they meet the stakeholder expectations. You should consider, ethical, regulatory and governance issues in accounting. |
Entirely lacking any evidence of knowledge and understanding. Limited insight into the problem or topic. |
Typically only able to deal with terminology, basic facts and concepts. Limited insight into the problem or topic. |
Knowledge of concepts falls short of prescribed range. Typically only able to deal with terminology, basic facts and concepts. Limited insight into the problem or topic. |
Display of knowledge is marginally insufficient. There is adequate knowledge of concepts within prescribed range but fails to adequately solve problems posed by assessment. Some insight into the problem or topic. |
A systematic understanding of knowledge, demonstrating critical awareness of current problems and/or new insights. Critically evaluates current research and evaluates methodologies. Practical understanding of how established techniques of research and enquiry are used to create and interpret knowledge in the discipline. |
Approaching excellence in some areas with evidence of the potential to undertake research. Well-developed relevant argument, good degree of accuracy and technical competence. Independent, critical evaluation of full range of theories with some evidence of originality. |
Excellent display of knowledge. Demonstrates high levels of accuracy. Evidence of the potential to undertake research and analyse primary sources critically. Authoritative, full understanding of all the issues with originality in analysis. |
Outstanding display of knowledge. Demonstrates excellent research potential and flexibility of thought. Possibly of publishable quality. Authoritative, full understanding of all the issues with originality in analysis leading to new insights. |
Striking and outstanding display of knowledge of publishable quality. Demonstrates exceptional research potential, originality and independent thought. Ability to make informed judgements is evident. Authoritative, full understanding of all the issues with originality in analysis leading to new and profound insights. |
|
25% Critically analyse the CSR issues identified within the reports by comparing the Tesco PLC reports and J Sainsbury PLC using your systematic analysis from part (i), considering how they meet the stakeholder expectations. You should consider, ethical, regulatory and governance issues in accounting. |
Entirely lacking any evidence of knowledge and understanding. Limited insight into the problem or topic. |
Typically only able to deal with terminology, basic facts and concepts. Limited insight into the problem or topic. |
Knowledge of concepts falls short of prescribed range. Typically only able to deal with terminology, basic facts and concepts. Limited insight into the problem or topic. |
Display of knowledge is marginally insufficient. There is adequate knowledge of concepts within prescribed range but fails to adequately solve problems posed by assessment. Some insight into the problem or topic. |
A systematic understanding of knowledge, demonstrating critical awareness of current problems and/or new insights. Critically evaluates current research and evaluates methodologies. Practical understanding of how established techniques of research and enquiry are used to create and interpret knowledge in the discipline. |
Approaching excellence in some areas with evidence of the potential to undertake research. Well-developed relevant argument, good degree of accuracy and technical competence. Independent, critical evaluation of full range of theories with some evidence of originality
|
Excellent display of knowledge. Demonstrates high levels of accuracy. Evidence of the potential to undertake research and analyse primary sources critically. Authoritative, full understanding of all the issues with originality in analysis. |
Outstanding display of knowledge. Demonstrates excellent research potential and flexibility of thought. Possibly of publishable quality. Authoritative, full understanding of all the issues with originality in analysis leading to new insights. |
Striking and outstanding display of knowledge of publishable quality. Demonstrates exceptional research potential, originality and independent thought. Ability to make informed judgements is evident. Authoritative, full understanding of all the issues with originality in analysis leading to new and profound insights. |
|
20% With reference to applicable theories, make and critically discuss two recommendations for improvement of non-financial information to meet the expectations and needs of stakeholders.
|
Limited insight into the problem or topic. Lacking in evidence of academic research. Lacking evidence of innovative solutions. |
Limited insight into the problem or topic. Minimal evidence of relevant academic research. Lacking evidence of innovative solutions. |
Limited insight into the problem or topic. Limited evidence of relevant academic research. Lacking evidence of feasible innovative solutions. |
Some insight into the problem or topic. Evidence of relevant academic research but omits important areas. Minimal evidence of innovative solutions. |
Practical understanding of how established techniques of research and enquiry are used to create and interpret knowledge in the discipline. Evidence of relevant academic research covering the essential areas. Evidence of innovative solutions. |
Independent, critical evaluation of full range of theories with some evidence of originality. Evidence of relevant academic research covering more than essential areas and includes some critical appraisal of evidence. Evidence of innovative solutions which demonstrate assessment of the situation and effectiveness of the solutions. |
Authoritative, full understanding of all the issues with originality in analysis. Evidence of wide academic research covering more than essential areas and includes well developed critical appraisal of evidence. Extensive evidence of innovative solutions which demonstrate an assessment of the situation and the effectiveness of solutio |
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