AC6099 Investigative study .docx

AC6099 Investigative study
2014/21015
Module Descriptor
Module Title
Investigative Study
Module Code
AC6099
Module Tutor
Doaa Aly
School
Accounting and Law
CAT Points
15
Level of Study
6
Brief Description
This module provides students with the opportunity to study a
self managed, literature based academic investigation on an area
within accounting or financial management.
Indicative Syllabus
The content of this module will be related to an issue within
accountancy and or financial management. It will enable the
student to demonstrate their ability to learn independently,
research, analyse, synthesise and evaluate appropriate literature.
Learning Outcomes
A student passing this module should be able to demonstrate:
An understanding of the contexts in which accounting and
financial management operates, including legal, ethical, and
social; the accountancy profession; national and international
regulatory and rule setting bodies; (PLO1) Familiarity with the

technical language and practices of accounting and financial
management; (PLO2) An understanding of contemporary
theories and empirical evidence concerning accounting and
financial management, and an ability to evaluate them in a
number of contexts, for example, accounting and society,
accounting and sustainability; (PLO4) Development of skills in
critically evaluating and analysing arguments and data, drawing
reasoned conclusions; (PLO5) The ability to manage learning
independently, including being able to find, extract and analyse
data, draw reasoned conclusions from many different sources,
and acknowledge and reference these appropriately; (PLO6)
Skills in the use of communications and information technology
in finding, analysing and communicating information, for
example, through the use of spreadsheets and online databases.
(PLO7)
Learning and Teaching Activities
Scheduled Contact Hours: 6
Independent Learning Hours: 144
Assessment (For further details see the Module Guide)
001: 100% Coursework: Individual, standard written: 4000
words or equivalent
Special Assessment Requirements
Indicative Resources
The Library Catalogue contains full details of the current
reading list for this module. Further details may also be found
in the Module Guide.
Version date: 09/09/2014
Resources
Essential Texts
Saunders, M. Lewis, P. Thornhill, A., (2012). Research
Methods for Business Students 6th ed. Harlow: Financial
Times/Prentice Hall. (earlier editions available as an e-book)

Smith, M., (2011). Research Methods in Accounting. 2nd ed.
London, Sage Publications..
Additional Texts
Bell, J. 2010. Doing Your Research Project, 5th ed.
Buckingham: Open University Press. (available as an e-book)
Fisher, C. (2010). Researching and Writing a Dissertation 3rd
ed. An essential guide for business students. Harlow: Financial
Times/Prentice Hall.
Gray, D.E. (2009). Doing Research in the Real World. 2nd ed.
London: Sage. (available as an e-book)
Greetham, B., (2009) How to Write an Undergraduate
Dissertation, Palgrave Macmillian
Gill, J., Johnson, P., Clark, M. (2010). Research Methods for
Managers (4th edition). London: Sage.
Ridley, D. (2008). The Literature Review: a step by step guide
for students. London: Sage.
Other Resources
Please note that the above resources relate to the research
process. In addition to these resources you will need to read
extensively in academic literature, including journals around
your specific research topic.
Moodle: There is a moodle site for this module. All module
resources will be available on it. Hard copies will not be
distributed in class sessions, so you should ensure that you
access Moodle regularly.

Summary of the Learning and Teaching Activities
How will the module be taught?
Direct contact time with staff will normally be on the basis of a
number of arranged meetings on an individual and or group
basis with tutor as necessary. Students will be expected to
contact their tutor directly Student directed learning is expected
to represent 97% of time spent on this module. This will include
reading, investigation and other tasks, which will vary
according to the topic. Students must ensure that they take
advantage of the opportunity to meet with their tutor before the
month long holidays at the end of terms 1 and 2.
How will the module be organised?
Students are encouraged to read as widely as possible for this
module.
Some tutors may make resources available on Moodle. Hard
copies will not be distributed, so please access Moodle
regularly.
Students should be able to access Moodle from anywhere. Go to
the link from the University’s home page
(http://www.glos.ac.uk), click on the ‘Log-in to e-learning’ link
at the top of the page and choose ‘Moodle’ from the drop-down
menu.
Enter usual username and password. If for any reason you
cannot access Moodle, email [email protected]for assistance.
How will you be assessed?
Learning on the module will be assessed by an individual essay
of 4000-5000 words. The assignment will account for 100% in

total of the marks of the module.
A number of essay titles will be made available to students by
the module tutor or an administrator on behalf of those tutors
involved in the module. Students will then be required to rank
the topics according to preference and return this information to
their tutor.
Module programme- Lectures
Week
Topic
Independent study activities
1
Module Introduction
The Research Process
Search Literature
Usage of Endnote
Choose your topic. Find at least 5 articles and put them on
Endnote.
2
Critical Reading and Writing
Plagiarism and Turnitin
Writing your essay
Write your Introduction and bring it to the drop session for
discussion
3
Drop in session answering students’ enquires
MODULE EVALUATION 2013/14
Students were happy with the way the module was run.

Evaluation for the current year
In this current academic year 2014/15 you will be given the
opportunity to undertake module evaluation which will feed into
the course board of studies meeting and will inform module
design for the following year.
Assessment Brief
1. Module code and title
AC6099 Investigative Study
2. Module tutor
Doaa Aly
3. Tutor with responsibility for this Assessment
Doaa Aly
This is your first point of contact.
4. (Element number), Weighting, Type and Size of Assessment
Essay
001: 100% Coursework: Standard: 4000 words or equivalent
You will be penalised according to the Academic Regulations
for Taught Provision if you exceed the size limit.
5. Submission deadline
Wednesday 6th May 2015
Your attention is drawn to the penalties for late submission;
see Academic Regulations for Taught Provision
6. Arrangements for submission
You are required to submit one electronic copy via student
record and two hard copies to the assignment room.

Electronic Submission
This is done via Student Records Online.
•You are advised to submit work electronically by midday
(British local time) to ensure that technical support is available
should you encounter any issues with the electronic submission
process.
•The maximum size for an individual file to be uploaded is
5MB. [Note for tutors: this limit will be reviewed annually.]
•You should use the following convention for naming your file:
'Bloggs_J_ s0123456_XX101_A1' (for example, Joe Bloggs –
student number s0123456 – submitting a file for XX101
assessment task 1). You are also advised to add this
information to the header section of your submitted document.
•All files must be submitted as [specify file format type, if
necessary]. [Note: please refer to the project's web pages at
https://infonet.glos.ac.uk/departments/adu/ema/ for details of
approved file formats.]
•Information about electronic submission, including a set of
Frequently Asked Questions, is available at
https://infonet.glos.ac.uk/departments/adu/ema/Pages/emastuden
ts.aspx
•Enter the following text ['e.g. group name'] in the 'Please enter
the subject of your assignment' box.
Hard Copy Submission
Assignments should be submitted by being posted in the
appropriate box in the Park Campus Assignment Office

You are advised to keep your own copy of the assessment.
Each assignment must be submitted to the Assignment Hand-in
Room with an Assignment Coversheet securely attached.
You should print your Assignment Coversheet from the ‘My
Assessments’ screen in your Student Records Online account.
Each Coversheet will include your details (name and student
number) as well as the module’s details (code, title, due date for
the assignment).
Once your assignment has been received and logged by the
Assignment Hand-in Room you will receive confirmation that it
has been submitted through your ‘My Assessments’ screen in
Student Records Online.
Your work must be submitted with a completed Module
Assignment Form which can be downloaded.
7. Date and location for return of work
Normally, coursework should be returned within 20 working
days on 4th June 2015.
8. Disabled students
Alternative assessment arrangements may be made, where
appropriate, for disabled students. However, these will only be
implemented upon the advice of the Disability Advisor.
Disabled students wishing to be considered for alternative
assessment arrangements must give notification of the disability
(with evidence) to the Disability Advisor by the published
deadlines.
9. University Regulations for Assessment
All assessments are subject to the Academic Regulations for
Taught Provision. These include regulations relating to Errors
of Attribution and Assessment Offences. In exercising their
judgement, Examiners may penalise any work here the standard

of English, numeracy or presentation adversely affects the
quality of the work, or where the work submitted exceeds the
published size or time limits, or where the work fails to follow
normal academic conventions for acknowledging sources.
10. Selection and distribution of topics
Students have to select one of the two questions listed at the
end of this document and inform the tutor.
Questions will be allocated to students on a first come first
served basis. Students will be advised of their question and
supervising tutor by email on Wednesday 1st October 2014.
Due to a limit on the number of students supervised by each
member of staff there is no guarantee that students will be
allocated the question chosen. The best advice is to choose and
submit choices as soon as possible.
11. The requirements for the assessment
You will be required to answer the question by:
11.1 Analysing the problem or subject
11.2 Critically evaluating the information and literature,
relating to the chosen question
11.3 Reflecting upon the alternative approaches adopted in the
literature and commenting on their relative strengths and
weaknesses
11.4 Synthesising ideas from a range of sources into appropriate
conclusions
11.5 Evaluating alternatives and make recommendations where
appropriate

12. Assessment Criteria
The assignment will be marked in line with the attached
undergraduate grade descriptors for level six and assessment
Criteria
Tutors will be looking for the following of evidence for a
PASS:
The ability to produce a reasoned well written essay which
addresses the issues highlighted in the question
To demonstrate knowledge and understanding of relevant
academic and applied literature pertinent to the chosen topic
To identify the key components of the argument
Work that is merely descriptive will be awarded low marks.
Higher marks will be awarded as per the grade descriptor grid to
students who:
demonstrate a comprehensive and detailed understanding of the
relevant literature and an ability to synthesise the issues raised
by the question
display highly developed skills of analysis and critical
evaluation
demonstrate an ability to integrate theory and practice in an
innovative/original manner
Marking Scheme
Please see the attached marking scheme that will be used by
tutors in assessing your dissertation.

Contextual Assessment/Literature Review
Overall Impression
0-39%
Unsatisfactory
40-49%
Borderline
50-59%
Satisfactory
60-69%
Good
70%+
Excellent
Written Comments
Is the work appropriately set within the context of existing
academic knowledge?
Is a strong theoretical foundation provided for the study?
Is there a critical analysis of the existing literature rather than
just a presentation of information?
Does the student show an

awareness and understanding of the literature relevant to their
chosen topic?
Are figures and tables (if used) well-presented and/or part of
the argument?
Are a wide range of sources utilised?
Is the material referenced correctly using the Harvard style?
Are references correctly cited using Harvard style?
Introduction and Conclusion
Overall Impression
0-39%
Unsatisfactory
40-49%
Borderline
50-59%
Satisfactory
60-69%
Good
70%+
Excellent

Written Comments
Does the introduction present a clear outline of the contents of
the essay?
Does the work present an evaluative discussion and relevant
conclusions?
Do the conclusions follow logically from the previous
discussion?
General Comments and Advice for Improvements
Overall Impression
0-39%
Unsatisfactory
40-49%
Borderline
50-59%
Satisfactory
60-69%
Good
70%+
Excellent
Written Comments

Does the work have a coherent and comprehensible style of
writing and communication?
Is the work written in appropriate academic English?
Is the structure and organisation of the work appropriate?
Does the essay comply to word limit (5000 words max)?
AC6099 Questions
Please choose one of the following Questions for your
assignment.
QUESTION 1
It has been argued that Islamic banks showed stronger resilience
than conventional banks during the global financial crisis.
Critically discuss and evaluate the above statement.
QUESTION 2
“Recent expansion of nonaudit services by public accounting
firms has caused some to question whether auditors who provide
nonaudit services to audit clients can remain independent of
their clients”*
In the light of this comment, critically discuss and evaluate how
provision of nonaudit services affects auditors’ independence.
*Jenkins, J. G., & Krawczyk, K. (2011). The influence of
nonaudit services on perceptions of auditor independence.
Journal of Applied Business Research (JABR), 17(3).

General Action Plan for Investigative Study
It is most important that you plan this Investigative Study very
carefully and complete it on time
Plan carefully, research comprehensively, write selectively, and
complete punctually. Don’t
waste time. Begin today!
It is important to insert dates in the spaces indicated
STAGE 1 commences on …………
Learn about the problem or issue
Carry out preliminary literature review
Obtain if relevant your organisation's permission for the
Investigative Study
STAGE 2 commences on............... Continue with your
literature review
Start writing up
Complete the first draft
STAGE 3 commences on............
Revise work to produce final draft of Investigative
Study
Produce Investigative Study in finished form
Submit Investigative Study

Achieved (yes/no), and comments
General Guidance for students embarking on the investigative
study: adapted from work by Sarah Johnston
Investigative Study Rational
By the time a student graduates there is an expectation that s/he
will be skilled in independent study. It is because of this that
we have a project based module (an investigative study module)
which is better known as the AC6099. The module is designed
to test students independent study skills.
Expectations of the module
For the AC6099 you will by this stage have been given a
question and advised about how you might answer this question.
AC6099 can be considered as an advanced essay based on a
review of the key literature and research evidence relating to
the question. The module does not expect you to generate your
own data, and so there is no empirical research to do, but as
with a dissertation, you will need to research the literature
widely and build your assignment making your own judgements
along the way about how you do that. AC6099s are semester
long and therefore you are encouraged to maintain regular
contact with your tutor. Remember it is your advisor who will
be marking your work and will be able therefore to give timely
advice throughout the module.
Structuring your time
While it is part of the objectives of the module to develop your
skills as an independent learner it is also recognised that
launching straight into the AC6099 module can be fairly
daunting so the notes below have been constructed to help you
get started. Remember your tutor is there to advise you and so
maintaining regular contact is imperative for a successful
outcome.
First step – attending meetings/ launch sessions
Attendance at the launch sessions will give you general advice

and a suggested structure for your assignment. You are also
strongly advised to use the online learning resources tutorials to
help you develop appropriate skills for using search engines and
conducting advanced searches and referencing your materials.
Harvard Referencing Tutorial
IST: Information Skills Tutorial
Shorlty after the launch sessions, subject to receipt of your
chosen research question you will be allocated an advisor.
Contact your AC6099 advisor assigned to you via email to
arrange a meeting date. You need to do this as soon as possible
to avoid unnecessary delays in getting started. It is your
responsibility to contact them – they will not contact you!
Remember the deadline for submission.
Second step – first stage of researching
You are expected to attend the first meeting with your advisor
with some thoughts/ understanding/ knowledge related to the
essay title that you have chosen. Therefore it’s a good idea to
start with a literature search (using appropriate library tools –
emerald, Google scholar, etc) to get you started BEFORE the
first meeting with your tutor. This is essential so that you come
to the first meeting with your tutor from an informed position
and are therefore able to maximise the value of your first
meeting. The points below might be worth noting here:
What does the topic/ title mean to me? Have some ideas to
present/discuss with your tutor!
What knowledge do I currently have and where are the gaps? I
can then check with my tutor that I am on the right lines!
What are the significant theories/ models associated with the
topic area that
I might need to be familiar with? I can then ask my tutor to

advise me of the relevance/ significance of those I am
considering using!
What is a potential structure I could use to answer the
question as that
question is set? Do I need advice on the balance between theory
and other published empirical data?
After having had a first stab at the literature what have I
missed? Seek advice
The question
Always consider the question as that is set not as you would
like it to be set! Possibly the most important thing to do at this
stage is to read the question very carefully and think about its
component parts- what does it require? Does it require
explanation including definition of certain words or concepts?
What theories are relevant? Does it ask for or require empirical
data (numbers/ statistics/ facts)? What data is available? How
reliable (and old) is it? Does it require an evaluation of
alternative methods of explanation?
All of these aspects are important and usually required. That
they are numerous indicates how important it is to consider the
question and how complex your answer might be!!
It is also important to establish the deadline for handing in your
completed draft at this first meeting.
Third step – second and subsequent meetings
I expect your advisor will help here with providing an agenda
however if they don’t
then be proactive by asking yourself the following questions:

How is my research into the literature progressing? When do I
know that I have got enough material? Ask for your advisors’
advice here, so go to the meetings with prompt notes.
Remember though they can only read your final draft.
How do I use what I have got, to develop a coherent, structured
answer?
There is no blueprint or model answer however some structures
might be more successful than others? Address the structure
issue with your tutor so be prepared and take along an essay
plan.
Ask yourself three things:
1.
have I addressed/ discussed relevant material ( e.g. relevant
theories/models/ knowledge);
2. have I explained which ones were most significant and why;
3. Have I transferred this knowledge to the topic under
consideration – or in other words theory into practice!
Fourth step – completing up to a draft stage
Your advisors’ advice is invaluable at this stage, however some
points are listed below
for you to use as a checklist.
The introduction
Have I written a clear introduction which sets out my approach
to the question
(the question analysed); addresses my intentions ( your

interpretations of the question); how I am going to develop my
argument and establishes the boundaries of the discussion; and
finally the likely conclusions?
The core of the question
Have I supported all my arguments with reference to the
literature (both in terms of direct quotations and when
paraphrasing)? Remember this is a
literature review therefore all your arguments should be
supported with reference to relevant literature. The support
should come from theory as well as empirical studies (where
appropriate). Theories (or pieces of evidence) which have
addressed the same type of issues have been reviewed.
Have I followed the structure outlined in my introduction?
Do the paragraphs link together in a logically, coherent manner
and if not have I provided appropriate linkages so the reader is
clear why I have moved from one issue to another?
The conclusions
Have I written a set of conclusions which clearly derives from
my argument
(drawing all the strands together) and answers the question?
This is not simply a repetition of the statement contained in the
question! It could include your own assessment and might
indicate aspects for further consideration BUT it must not
introduce new material.
Final stage – discussion of my draft
As Module tutor I can confirm that there is a correlation
between those students who do not hand in completed drafts and
poor performance which might have led to a fail or refer. So
you need to take this stage seriously and recognise that handing
in a completed draft can give you timely advice in order to

make any appropriate changes before the deadline for
completion. You will need to discuss the deadline for drafts
with your tutor as there is no formal deadline. You should note
that your advisor is a busy person with many other commitments
therefore it is important that you establish the deadline for the
draft in your first meeting
Format for the finished review
Please note the following points very carefully and make sure
you have included all elements/ and or followed these
instructions:
Font size should be point 12
Your review should be double spaced
You MUST include a word count which is clearly visible and
this should be written at the end of the assignment and on the
front cover. Remember this count does not include your
reference list, title of the assignment but should include all
references cited within the text.
You MUST include an electronic copy
We also suggest that you save a copy of your work in your files
For help on referencing please see:
http://ist.glos.ac.uk/referencing/harvard/
EXTENDED ESSAY – ACADEMIC CONVENTIONS OF
ESSAY WRITING
STRUCTURE – Introduction, Main Body, Conclusions, List of
References (Sources of Literature) REVIEW OF RELEVANT
LITERATURE – PAST AND CONTEMPORARY
ANALYSIS AND EVALUATION

Argue for a particular viewpoint
Support an argument with reference to relevant literature and
examples
Evaluate and weigh up different types of evidence
Structure an argument
Answer a specific question
Think independently
Examine and analyse carefully, giving reasons pro and con,
advantages and disadvantages. Be concise, and give details. You
must consider all sides of the issue and reach a balanced
conclusion.
Examine closely, with a view to measuring or 'weighing up' a
particular situation. Consider in a
balanced way: strengths/weaknesses, points for/against. In
conclusion, state your judgement clearly.
INTRODUCTION PARAGRAPH
Briefly outline
Why Topic is important
Why Topic should be investigated
What will be your approach to analysing the topic
How will you demonstrate your approach to dealing with the
Question / Problem / Issue?

SECOND PARAGRAPH – MAIN BODY
POINT OR ARGUMENT 1
IFRS and Global Financial Reporting – What are the objectives
of IFRS and why convergence to IFRS?
Will convergence contribute to improve
Global Financial Reporting?
Support with Evidence – Source of Literature Referenced in
accordance with Harvard
THIRD PARAGRAPH – MAIN BODY
POINT OR ARGUMENT 2
What is the extent of convergence to
IFRS?
Specific Examples?
FOURTH PARAGRAPH – MAIN BODY
COUNTER POINT OR ARGUMENT 1
Another or Opposite Viewpoint to POINTS 1 and 2 in previous
paragraphs
What is the extent of the resistance or

obstacles towards convergence to IFRS? Specific Examples?
Support with Evidence – Source of Literature
Referenced in accordance with Harvard
GOOD LUCK and remember, Time Flies!!
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Page 8 of 19
AC6099 Investigative study
2014/21015
Module Descriptor
Module Title
Investigative Study
Module Code
AC6099
Module Tutor
Doaa Aly
School
Accounting and Law
CAT Points

15
Level of Study
6
Brief Description
This module provides students with the opportunity to study a
self managed, literature based academic investigation on an area
within accounting or financial management.
Indicative Syllabus
The content of this module will be related to an issue within
accountancy and or financial management. It will enable the
student to demonstrate their ability to learn independently,
research, analyse, synthesise and evaluate appropriate literature.
Learning Outcomes
A student passing this module should be able to demonstrate:
An understanding of the contexts in which accounting and
financial management operates, including legal, ethical, and
social; the accountancy profession; national and international
regulatory and rule setting bodies; (PLO1) Familiarity with the
technical language and practices of accounting and financial
management; (PLO2) An understanding of contemporary
theories and empirical evidence concerning accounting and
financial management, and an ability to evaluate them in a
number of contexts, for example, accounting and society,
accounting and sustainability; (PLO4) Development of skills in
critically evaluating and analysing arguments and data, drawing
reasoned conclusions; (PLO5) The ability to manage learning
independently, including being able to find, extract and analyse
data, draw reasoned conclusions from many different sources,
and acknowledge and reference these appropriately; (PLO6)
Skills in the use of communications and information technology
in finding, analysing and communicating information, for
example, through the use of spreadsheets and online databases.
(PLO7)
Learning and Teaching Activities
Scheduled Contact Hours: 6
Independent Learning Hours: 144

Assessment (For further details see the Module Guide)
001: 100% Coursework: Individual, standard written: 4000
words or equivalent
Special Assessment Requirements
Indicative Resources
The Library Catalogue contains full details of the current
reading list for this module. Further details may also be found
in the Module Guide.
Version date: 09/09/2014
Resources
Essential Texts
Saunders, M. Lewis, P. Thornhill, A., (2012). Research
Methods for Business Students 6th ed. Harlow: Financial
Times/Prentice Hall. (earlier editions available as an e-book)
Smith, M., (2011). Research Methods in Accounting. 2nd ed.
London, Sage Publications..
Additional Texts
Bell, J. 2010. Doing Your Research Project, 5th ed.
Buckingham: Open University Press. (available as an e-book)
Fisher, C. (2010). Researching and Writing a Dissertation 3rd
ed. An essential guide for business students. Harlow: Financial
Times/Prentice Hall.
Gray, D.E. (2009). Doing Research in the Real World. 2nd ed.
London: Sage. (available as an e-book)
Greetham, B., (2009) How to Write an Undergraduate
Dissertation, Palgrave Macmillian

Gill, J., Johnson, P., Clark, M. (2010). Research Methods for
Managers (4th edition). London: Sage.
Ridley, D. (2008). The Literature Review: a step by step guide
for students. London: Sage.
Other Resources
Please note that the above resources relate to the research
process. In addition to these resources you will need to read
extensively in academic literature, including journals around
your specific research topic.
Moodle: There is a moodle site for this module. All module
resources will be available on it. Hard copies will not be
distributed in class sessions, so you should ensure that you
access Moodle regularly.
Summary of the Learning and Teaching Activities
How will the module be taught?
Direct contact time with staff will normally be on the basis of a
number of arranged meetings on an individual and or group
basis with tutor as necessary. Students will be expected to
contact their tutor directly Student directed learning is expected
to represent 97% of time spent on this module. This will include
reading, investigation and other tasks, which will vary
according to the topic. Students must ensure that they take
advantage of the opportunity to meet with their tutor before the
month long holidays at the end of terms 1 and 2.
How will the module be organised?
Students are encouraged to read as widely as possible for this
module.

Some tutors may make resources available on Moodle. Hard
copies will not be distributed, so please access Moodle
regularly.
Students should be able to access Moodle from anywhere. Go to
the link from the University’s home page
(http://www.glos.ac.uk), click on the ‘Log-in to e-learning’ link
at the top of the page and choose ‘Moodle’ from the drop-down
menu.
Enter usual username and password. If for any reason you
cannot access Moodle, email [email protected]for assistance.
How will you be assessed?
Learning on the module will be assessed by an individual essay
of 4000-5000 words. The assignment will account for 100% in
total of the marks of the module.
A number of essay titles will be made available to students by
the module tutor or an administrator on behalf of those tutors
involved in the module. Students will then be required to rank
the topics according to preference and return this information to
their tutor.
Module programme- Lectures
Week
Topic
Independent study activities
1
Module Introduction
The Research Process

Search Literature
Usage of Endnote
Choose your topic. Find at least 5 articles and put them on
Endnote.
2
Critical Reading and Writing
Plagiarism and Turnitin
Writing your essay
Write your Introduction and bring it to the drop session for
discussion
3
Drop in session answering students’ enquires
MODULE EVALUATION 2013/14
Students were happy with the way the module was run.
Evaluation for the current year
In this current academic year 2014/15 you will be given the
opportunity to undertake module evaluation which will feed into
the course board of studies meeting and will inform module
design for the following year.
Assessment Brief
1. Module code and title
AC6099 Investigative Study
2. Module tutor
Doaa Aly
3. Tutor with responsibility for this Assessment
Doaa Aly
This is your first point of contact.
4. (Element number), Weighting, Type and Size of Assessment

Essay
001: 100% Coursework: Standard: 4000 words or equivalent
You will be penalised according to the Academic Regulations
for Taught Provision if you exceed the size limit.
5. Submission deadline
Wednesday 6th May 2015
Your attention is drawn to the penalties for late submission;
see Academic Regulations for Taught Provision
6. Arrangements for submission
You are required to submit one electronic copy via student
record and two hard copies to the assignment room.
Electronic Submission
This is done via Student Records Online.
•You are advised to submit work electronically by midday
(British local time) to ensure that technical support is available
should you encounter any issues with the electronic submission
process.
•The maximum size for an individual file to be uploaded is
5MB. [Note for tutors: this limit will be reviewed annually.]
•You should use the following convention for naming your file:
'Bloggs_J_ s0123456_XX101_A1' (for example, Joe Bloggs –
student number s0123456 – submitting a file for XX101
assessment task 1). You are also advised to add this
information to the header section of your submitted document.

•All files must be submitted as [specify file format type, if
necessary]. [Note: please refer to the project's web pages at
https://infonet.glos.ac.uk/departments/adu/ema/ for details of
approved file formats.]
•Information about electronic submission, including a set of
Frequently Asked Questions, is available at
https://infonet.glos.ac.uk/departments/adu/ema/Pages/emastuden
ts.aspx
•Enter the following text ['e.g. group name'] in the 'Please enter
the subject of your assignment' box.
Hard Copy Submission
Assignments should be submitted by being posted in the
appropriate box in the Park Campus Assignment Office
You are advised to keep your own copy of the assessment.
Each assignment must be submitted to the Assignment Hand-in
Room with an Assignment Coversheet securely attached.
You should print your Assignment Coversheet from the ‘My
Assessments’ screen in your Student Records Online account.
Each Coversheet will include your details (name and student
number) as well as the module’s details (code, title, due date for
the assignment).
Once your assignment has been received and logged by the
Assignment Hand-in Room you will receive confirmation that it
has been submitted through your ‘My Assessments’ screen in
Student Records Online.
Your work must be submitted with a completed Module
Assignment Form which can be downloaded.
7. Date and location for return of work
Normally, coursework should be returned within 20 working

days on 4th June 2015.
8. Disabled students
Alternative assessment arrangements may be made, where
appropriate, for disabled students. However, these will only be
implemented upon the advice of the Disability Advisor.
Disabled students wishing to be considered for alternative
assessment arrangements must give notification of the disability
(with evidence) to the Disability Advisor by the published
deadlines.
9. University Regulations for Assessment
All assessments are subject to the Academic Regulations for
Taught Provision. These include regulations relating to Errors
of Attribution and Assessment Offences. In exercising their
judgement, Examiners may penalise any work here the standard
of English, numeracy or presentation adversely affects the
quality of the work, or where the work submitted exceeds the
published size or time limits, or where the work fails to follow
normal academic conventions for acknowledging sources.
10. Selection and distribution of topics
Students have to select one of the two questions listed at the
end of this document and inform the tutor.
Questions will be allocated to students on a first come first
served basis. Students will be advised of their question and
supervising tutor by email on Wednesday 1st October 2014.
Due to a limit on the number of students supervised by each
member of staff there is no guarantee that students will be
allocated the question chosen. The best advice is to choose and
submit choices as soon as possible.

11. The requirements for the assessment
You will be required to answer the question by:
11.1 Analysing the problem or subject
11.2 Critically evaluating the information and literature,
relating to the chosen question
11.3 Reflecting upon the alternative approaches adopted in the
literature and commenting on their relative strengths and
weaknesses
11.4 Synthesising ideas from a range of sources into appropriate
conclusions
11.5 Evaluating alternatives and make recommendations where
appropriate
12. Assessment Criteria
The assignment will be marked in line with the attached
undergraduate grade descriptors for level six and assessment
Criteria
Tutors will be looking for the following of evidence for a
PASS:
The ability to produce a reasoned well written essay which
addresses the issues highlighted in the question
To demonstrate knowledge and understanding of relevant
academic and applied literature pertinent to the chosen topic
To identify the key components of the argument
Work that is merely descriptive will be awarded low marks.

Higher marks will be awarded as per the grade descriptor grid to
students who:
demonstrate a comprehensive and detailed understanding of the
relevant literature and an ability to synthesise the issues raised
by the question
display highly developed skills of analysis and critical
evaluation
demonstrate an ability to integrate theory and practice in an
innovative/original manner
Marking Scheme
Please see the attached marking scheme that will be used by
tutors in assessing your dissertation.
Contextual Assessment/Literature Review
Overall Impression
0-39%
Unsatisfactory
40-49%
Borderline
50-59%
Satisfactory
60-69%

Good
70%+
Excellent
Written Comments
Is the work appropriately set within the context of existing
academic knowledge?
Is a strong theoretical foundation provided for the study?
Is there a critical analysis of the existing literature rather than
just a presentation of information?
Does the student show an
awareness and understanding of the literature relevant to their
chosen topic?
Are figures and tables (if used) well-presented and/or part of
the argument?
Are a wide range of sources utilised?
Is the material referenced correctly using the Harvard style?
Are references correctly cited using Harvard style?
Introduction and Conclusion
Overall Impression
0-39%

Unsatisfactory
40-49%
Borderline
50-59%
Satisfactory
60-69%
Good
70%+
Excellent
Written Comments
Does the introduction present a clear outline of the contents of
the essay?
Does the work present an evaluative discussion and relevant
conclusions?
Do the conclusions follow logically from the previous
discussion?
General Comments and Advice for Improvements
Overall Impression
0-39%
Unsatisfactory

40-49%
Borderline
50-59%
Satisfactory
60-69%
Good
70%+
Excellent
Written Comments
Does the work have a coherent and comprehensible style of
writing and communication?
Is the work written in appropriate academic English?
Is the structure and organisation of the work appropriate?
Does the essay comply to word limit (5000 words max)?
AC6099 Questions
Please choose one of the following Questions for your
assignment.
QUESTION 1
It has been argued that Islamic banks showed stronger resilience

than conventional banks during the global financial crisis.
Critically discuss and evaluate the above statement.
QUESTION 2
“Recent expansion of nonaudit services by public accounting
firms has caused some to question whether auditors who provide
nonaudit services to audit clients can remain independent of
their clients”*
In the light of this comment, critically discuss and evaluate how
provision of nonaudit services affects auditors’ independence.
*Jenkins, J. G., & Krawczyk, K. (2011). The influence of
nonaudit services on perceptions of auditor independence.
Journal of Applied Business Research (JABR), 17(3).
General Action Plan for Investigative Study
It is most important that you plan this Investigative Study very
carefully and complete it on time
Plan carefully, research comprehensively, write selectively, and
complete punctually. Don’t
waste time. Begin today!
It is important to insert dates in the spaces indicated
STAGE 1 commences on …………
Learn about the problem or issue
Carry out preliminary literature review
Obtain if relevant your organisation's permission for the

Investigative Study
STAGE 2 commences on............... Continue with your
literature review
Start writing up
Complete the first draft
STAGE 3 commences on............
Revise work to produce final draft of Investigative
Study
Produce Investigative Study in finished form
Submit Investigative Study
Achieved (yes/no), and comments
General Guidance for students embarking on the investigative
study: adapted from work by Sarah Johnston
Investigative Study Rational
By the time a student graduates there is an expectation that s/he
will be skilled in independent study. It is because of this that
we have a project based module (an investigative study module)
which is better known as the AC6099. The module is designed
to test students independent study skills.
Expectations of the module
For the AC6099 you will by this stage have been given a
question and advised about how you might answer this question.
AC6099 can be considered as an advanced essay based on a
review of the key literature and research evidence relating to
the question. The module does not expect you to generate your
own data, and so there is no empirical research to do, but as
with a dissertation, you will need to research the literature

widely and build your assignment making your own judgements
along the way about how you do that. AC6099s are semester
long and therefore you are encouraged to maintain regular
contact with your tutor. Remember it is your advisor who will
be marking your work and will be able therefore to give timely
advice throughout the module.
Structuring your time
While it is part of the objectives of the module to develop your
skills as an independent learner it is also recognised that
launching straight into the AC6099 module can be fairly
daunting so the notes below have been constructed to help you
get started. Remember your tutor is there to advise you and so
maintaining regular contact is imperative for a successful
outcome.
First step – attending meetings/ launch sessions
Attendance at the launch sessions will give you general advice
and a suggested structure for your assignment. You are also
strongly advised to use the online learning resources tutorials to
help you develop appropriate skills for using search engines and
conducting advanced searches and referencing your materials.
Harvard Referencing Tutorial
IST: Information Skills Tutorial
Shorlty after the launch sessions, subject to receipt of your
chosen research question you will be allocated an advisor.
Contact your AC6099 advisor assigned to you via email to
arrange a meeting date. You need to do this as soon as possible
to avoid unnecessary delays in getting started. It is your
responsibility to contact them – they will not contact you!
Remember the deadline for submission.
Second step – first stage of researching
You are expected to attend the first meeting with your advisor
with some thoughts/ understanding/ knowledge related to the

essay title that you have chosen. Therefore it’s a good idea to
start with a literature search (using appropriate library tools –
emerald, Google scholar, etc) to get you started BEFORE the
first meeting with your tutor. This is essential so that you come
to the first meeting with your tutor from an informed position
and are therefore able to maximise the value of your first
meeting. The points below might be worth noting here:
What does the topic/ title mean to me? Have some ideas to
present/discuss with your tutor!
What knowledge do I currently have and where are the gaps? I
can then check with my tutor that I am on the right lines!
What are the significant theories/ models associated with the
topic area that
I might need to be familiar with? I can then ask my tutor to
advise me of the relevance/ significance of those I am
considering using!
What is a potential structure I could use to answer the
question as that
question is set? Do I need advice on the balance between theory
and other published empirical data?
After having had a first stab at the literature what have I
missed? Seek advice
The question
Always consider the question as that is set not as you would
like it to be set! Possibly the most important thing to do at this
stage is to read the question very carefully and think about its
component parts- what does it require? Does it require
explanation including definition of certain words or concepts?

What theories are relevant? Does it ask for or require empirical
data (numbers/ statistics/ facts)? What data is available? How
reliable (and old) is it? Does it require an evaluation of
alternative methods of explanation?
All of these aspects are important and usually required. That
they are numerous indicates how important it is to consider the
question and how complex your answer might be!!
It is also important to establish the deadline for handing in your
completed draft at this first meeting.
Third step – second and subsequent meetings
I expect your advisor will help here with providing an agenda
however if they don’t
then be proactive by asking yourself the following questions:
How is my research into the literature progressing? When do I
know that I have got enough material? Ask for your advisors’
advice here, so go to the meetings with prompt notes.
Remember though they can only read your final draft.
How do I use what I have got, to develop a coherent, structured
answer?
There is no blueprint or model answer however some structures
might be more successful than others? Address the structure
issue with your tutor so be prepared and take along an essay
plan.
Ask yourself three things:
1.
have I addressed/ discussed relevant material ( e.g. relevant

theories/models/ knowledge);
2. have I explained which ones were most significant and why;
3. Have I transferred this knowledge to the topic under
consideration – or in other words theory into practice!
Fourth step – completing up to a draft stage
Your advisors’ advice is invaluable at this stage, however some
points are listed below
for you to use as a checklist.
The introduction
Have I written a clear introduction which sets out my approach
to the question
(the question analysed); addresses my intentions ( your
interpretations of the question); how I am going to develop my
argument and establishes the boundaries of the discussion; and
finally the likely conclusions?
The core of the question
Have I supported all my arguments with reference to the
literature (both in terms of direct quotations and when
paraphrasing)? Remember this is a
literature review therefore all your arguments should be
supported with reference to relevant literature. The support
should come from theory as well as empirical studies (where
appropriate). Theories (or pieces of evidence) which have
addressed the same type of issues have been reviewed.
Have I followed the structure outlined in my introduction?
Do the paragraphs link together in a logically, coherent manner
and if not have I provided appropriate linkages so the reader is

clear why I have moved from one issue to another?
The conclusions
Have I written a set of conclusions which clearly derives from
my argument
(drawing all the strands together) and answers the question?
This is not simply a repetition of the statement contained in the
question! It could include your own assessment and might
indicate aspects for further consideration BUT it must not
introduce new material.
Final stage – discussion of my draft
As Module tutor I can confirm that there is a correlation
between those students who do not hand in completed drafts and
poor performance which might have led to a fail or refer. So
you need to take this stage seriously and recognise that handing
in a completed draft can give you timely advice in order to
make any appropriate changes before the deadline for
completion. You will need to discuss the deadline for drafts
with your tutor as there is no formal deadline. You should note
that your advisor is a busy person with many other commitments
therefore it is important that you establish the deadline for the
draft in your first meeting
Format for the finished review
Please note the following points very carefully and make sure
you have included all elements/ and or followed these
instructions:
Font size should be point 12
Your review should be double spaced
You MUST include a word count which is clearly visible and
this should be written at the end of the assignment and on the

front cover. Remember this count does not include your
reference list, title of the assignment but should include all
references cited within the text.
You MUST include an electronic copy
We also suggest that you save a copy of your work in your files
For help on referencing please see:
http://ist.glos.ac.uk/referencing/harvard/
EXTENDED ESSAY – ACADEMIC CONVENTIONS OF
ESSAY WRITING
STRUCTURE – Introduction, Main Body, Conclusions, List of
References (Sources of Literature) REVIEW OF RELEVANT
LITERATURE – PAST AND CONTEMPORARY
ANALYSIS AND EVALUATION
Argue for a particular viewpoint
Support an argument with reference to relevant literature and
examples
Evaluate and weigh up different types of evidence
Structure an argument
Answer a specific question
Think independently
Examine and analyse carefully, giving reasons pro and con,
advantages and disadvantages. Be concise, and give details. You
must consider all sides of the issue and reach a balanced
conclusion.

Examine closely, with a view to measuring or 'weighing up' a
particular situation. Consider in a
balanced way: strengths/weaknesses, points for/against. In
conclusion, state your judgement clearly.
INTRODUCTION PARAGRAPH
Briefly outline
Why Topic is important
Why Topic should be investigated
What will be your approach to analysing the topic
How will you demonstrate your approach to dealing with the
Question / Problem / Issue?
SECOND PARAGRAPH – MAIN BODY
POINT OR ARGUMENT 1
IFRS and Global Financial Reporting – What are the objectives
of IFRS and why convergence to IFRS?
Will convergence contribute to improve
Global Financial Reporting?
THIRD PARAGRAPH – MAIN BODY

POINT OR ARGUMENT 2
What is the extent of convergence to
IFRS?
Specific Examples?
FOURTH PARAGRAPH – MAIN BODY
COUNTER POINT OR ARGUMENT 1
Another or Opposite Viewpoint to POINTS 1 and 2 in previous
paragraphs
What is the extent of the resistance or
obstacles towards convergence to IFRS? Specific Examples?
Support with Evidence – Source of Literature
Referenced in accordance with Harvard
GOOD LUCK and remember, Time Flies!!
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