BAO 3309 TNE Research Assignment

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BAO 3309 TNE Research Assignment Semester 2 2020
Group research assignment, weighting 20%
Due Date:
Word length: 3000 words
Research topic: Integrated Reporting in Australia
In December 2016, CPA Australia issued the following report, “AN EXPLORATION OF THE
(CPA, 2016). This report provided a summary of research undertaken which explored the information
needs of company stakeholders and their perspectives on integrated reporting (CPA, 2016). The
objectives of the study were: 1. to explore what stakeholders claim they need and expect from an
integrated report; 2. to assess the level of alignment between stakeholders’ expectations information
needs; and 3. to understand the usefulness of integrated reporting to their decision-making (CPA, 2016).
This report is available from the following link:
As explained in the CPA Australia report, the integrated reporting framework was developed by the
International Integrated Reporting Council (IIRC). Further information about the IIRC is available
from their website:


1. With reference to the IIRC website and the relevant accounting literature, explain the role of
the the International Integrated Reporting Committee (IIRC)
2. With reference to the research findings of the CPA report and the relevant accounting literature,
explain the existing and potential roles of integrated reporting with regards to:
a. Providing information that is relevant to stakeholders;
b. Stakeholder engagement;
c. Comparability of reporting;
d. Quality of reporting;
e. Usefulness of reporting; and
f. Users of reporting
3. Compare and contrast the findings of the CPA report with the following guiding principles that
underpin integrated reporting:
a. Stakeholder relationships;
b. Materiality;
c. Conciseness;
d. Reliability and completeness; and
e. Consistency and comparability
4. Identify and explain the similarities and differences between :
a. The definition and objective of the International <IR> Framework with the definition
and objective of general purpose financial reporting (GPFRs) as contained in the IASB
/ AASB conceptual framework (IASB CF);
BAO 3309 TNE Research Assignment Semester 2 2020
b. The identification of the users of an integrated report and the identification of the users
of GPFRs;
c. The integrated report concept of materiality and the IASB CF concept of materiality;
d. The integrated report concepts of reliability, completeness, consistency and
comparability and the IASB CF concepts of reliability, completeness, consistency and
5. Compare and contrast the integrated reports of four companies that appear in the examples
database of the integrated reporting website (see below)
with respect to any four of the <IR> Guiding Principles as discussed in your answer to part 3
6. Discuss the factors that may explain the similarities of differences that you identified in your
analysis in part 5.
Adams, S. and Simnett, R. (2011), Integrated Reporting: An Opportunity for Australia’s Not-for-Profit
Sector. Australian Accounting Review, 21: 292–301. doi:10.1111/j.1835-2561.2011.00143.x
Brown, J. and Dillard, J. (2014) “Integrated reporting: On the need for broadening out and opening
up”, Accounting, Auditing & Accountability Journal, Vol. 27 Issue: 7, pp.1120-1156,
de Villiers, C., Rinaldi, L. and Unerman, J. (2014) “Integrated Reporting: Insights, gaps and an agenda
for future research”, Accounting, Auditing & Accountability Journal, Vol. 27 Issue: 7, pp.1042-
García-Sánchez, I.-M. and Noguera-Gámez, L. (2017), Institutional Investor Protection Pressures
versus Firm Incentives in the Disclosure of Integrated Reporting. Australian Accounting Review.
Lodhia, S. and Stone, G. (2017), Integrated Reporting in an Internet and Social Media Communication
Environment: Conceptual Insights. Australian Accounting Review, 27: 17–33. doi:10.1111/auar.12143
Stubbs, W. and Higgins, C. (2014) “Integrated Reporting and internal mechanisms of
change”, Accounting, Auditing & Accountability Journal, Vol. 27 Issue: 7,pp.1068-1089,
Tweedie, D., Nielsen, C. and Martinov-Bennie, N. (2017), The Business Model in Integrated Reporting:
Evaluating Concept and Application. Australian Accounting Review. doi:10.1111/auar.12196
Submission requirement
1. Assignment submission
a. Each group consists of no more than four members.
BAO 3309 TNE Research Assignment Semester 2 2020
b. Submission of this assignment by due date is compulsory for the successful completion
of the subject.
c. The submitted hardcopy of the assignment must be the identical version of the
electronic copy submitted through the Dropbox (i.e. Turnitin) on VU Collaborate.
Inconsistence in the hardcopy and the electronic copy may result in a zero mark of the
Note: If you cannot submit your assignment through the Dropbox on VU Collaborate
due to technical issue, then email your assignment to your tutor or lecturer no later than
the due date.
d. The Turnitin/Dropbox Similarity Report should be no more than 25%.
e. Late submission without the extension approval from your local lecturer will be
penalised at two marks (out of 20) per calendar day (including weekend).
f. Completed extension application form must be submitted to your tutor at least three
days in advance of the due date.
g. Students are responsible to protect their work and save data by making necessary
backup. Loss of data due to a computer or storage devices problems will not be
considered a legitimate reason for an extension.
2. Referencing and style
• Assignment must be typed using Word document, with double alignment, and 1.5-lines
• Assignment is required to use either an APA or Harvard referencing style (see VU
library for Referencing Style guides
• Assignment without proper referencing (in text and end of text) will be subject to
substantial deduction of marks. This may result in the assignment being marked zero.
3. Preventing plagiarism
3.1 Academic Honesty and Preventing Plagiarism Policy
Plagiarism is defined as ‘The practice that involves use of another person’s intellectual output and
presenting it (without appropriate acknowledgement) as one’s own’.
Examples of plagiarism:
• Word-for-word copying of sentences/paragraphs in an assignment without acknowledgement
or with insufficient or improper acknowledgement;
• Downloading essays or assignments from the web and presenting these for assessment;
• Presenting another student’s work or research data as the student’s work;
• Copying out parts of any text without acknowledging the source(s). This may be written text,
structures within texts, diagrams, formulae, sound files, still photographs, audio-visual material
(sound and image files), graphics/animations/multimedia objects, other computer based
material, mathematical proofs, art objects, products and others. This can be done as verbatim
copying or paraphrasing.
• The use of someone else’s concepts, experimental results, experimental conclusions or
conclusions drawn from analysing evidence or arguments without acknowledging the originator
of the idea(s) or conclusion(s).
3.2 Students are responsible for:
BAO 3309 TNE Research Assignment Semester 2 2020
• Understanding and respecting the University’s policies and procedures regarding
plagiarism, collusion, and other forms of academic misconduct, and as such should only
submit work for correction or academic credit that is their own or that properly
acknowledges the ideas, interpretations, words or creative works of others;
• Avoiding the lending or making accessible original work to others;
• Being clear about the appropriate referencing rules that are applicable to their field of study;
• Refusing to be a party to another student’s efforts to undermine the academic integrity of
the University.
• Seeking assistance with their learning and assessment tasks if they are unsure of appropriate
forms of acknowledgement.
BAO 3309 TNE Research Assignment Semester 2 2020
Assignment Marking Sheet
Student Name………………………………………..Student No……………….
Assessment Criteria
Demonstrates the ability to understand the concept and the
underlying assumptions of integrated reporting
R2 and R3
Demonstrates the ability to conduct literature review;
understand and synthesise complex ideas; and
demonstrates the ability to apply the literature to evaluate
the use of integrated reporting in emerging economies
Demonstrates the ability to compare and contrast the
underlying assumptions of integrated reporting and the
underlying assumptions of financial accounting
Demonstrates the ability to collect data and conduct
Demonstrates the ability to develop persuasive argument
to draw conclusions from results analysis and literature
Style and
• The presentation of the results, which should be
clear, concise and accompanied by expository text
accessible to the reader
• The presentation of the entire assignment, which
should be written in English of an appropriate
academic register and of a format and standard of
presentation acceptable to business study
Total possible marks out of 100
Weighted marks out of 20

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