Unit description

Introduces students to the general nature of accounting theory and its function in relation to problems confronting the accounting profession. Accounting practices including accounting rules, principles and process are examined within the context of contemporary theoretical perspectives and socio-political behaviours of market participants.

Unit content

Topic 1       Theories and measurement in accounting

Topic 2       Accounting policy choice

Topic 3       Regulation of accounting

Topic 4       Corporate governance

Topic 5       Corporate social responsibility

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

Prescribed texts

Study Period 2

  • Deegan, 2013, Financial Accounting Theory, 4th edn, Mc Graw Hill, North Ryde, NSW, Australia. ISBN: 9780071013147.

Study Period 5

  • Deegan, 2013, Financial Accounting Theory, 4th edn, Mc Graw Hill, North Ryde, NSW, Australia. ISBN: 9780071013147.
Prescribed texts may change in future study periods.

Teaching and assessment

SCU Online (intensive)

Teaching method
Structured online learning
Assessment
Essay20%
Essay30%
Exam: closed book50%
Notice

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

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2017 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

International

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

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