Not offered in 2019

Unit description

Introduces students to the general nature of accounting theory and its function in relation to problems confronting the profession. The profession operates in the context of an accounting practice including accounting rules, principles, standards and process of evolving professional changes in company and corporate affairs.

Unit content

Topic 1: Theories of accounting
Topic 2: Measurement in accounting
Topic 3: Regulation of accounting
Topic 4: Corporate social responsibility
Topic 5: Corporate governance
Topic 6: Critical accounting theory

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

Learning outcomes and graduate attributes

Teaching and assessment


Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

Fee information


Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2019 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees


Please check the international course and fee list to determine the relevant fees.