Availabilities:
| Location | Domestic | International |
|---|---|---|
| Gold Coast | ||
| Melbourne | N/A | |
| Online | ||
| Perth | N/A | |
| Sydney | N/A |
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 Contemporary issues in accounting
Topic 2 The conceptual framework for financial reporting & Standard setting
Topic 3 Measurement
Topic 4 Fair value accounting
Topic 5 Theories in accounting
Topic 6 Products of the financial reporting process
Topic 7 Corporate governance
Topic 8 Capital market research and accounting
Topic 9 Earnings management
Topic 10 Sustainability and environmental accounting & International accounting
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.
| On completion of this unit, students should be able to: | GA1 | GA2 | GA3 | GA4 | GA5 | GA6 | GA7 | |
|---|---|---|---|---|---|---|---|---|
| 1 | make a clear distinction between different theories of accounting | Creativity | Ethical practice | Cultural competence | ||||
| 2 | relate various concepts of value and capital maintenance to the measurement of both assets and income | Creativity | Ethical practice | Cultural competence | ||||
| 3 | explain and evaluate managers' incentives and opportunities to choose specific accounting policies | Creativity | Ethical practice | Cultural competence | ||||
| 4 | identify and evaluate the issues related to the regulation of external financial reporting | Creativity | Ethical practice | Cultural competence | ||||
| 5 | define corporate governance and assess the effectiveness of various corporate governance mechanisms | Creativity | Ethical practice | Cultural competence | ||||
| 6 | describe issues related to corporate social responsibility | Creativity | Ethical practice | Cultural competence | ||||
| 7 | critically evaluate contemporary external company reporting practices. | Creativity | Ethical practice | Cultural competence | ||||
On completion of this unit, students should be able to:
- make a clear distinction between different theories of accounting
- GA2: Creativity
- GA3: Ethical practice
- GA7: Cultural competence
- relate various concepts of value and capital maintenance to the measurement of both assets and income
- GA2: Creativity
- GA3: Ethical practice
- GA7: Cultural competence
- explain and evaluate managers' incentives and opportunities to choose specific accounting policies
- GA2: Creativity
- GA3: Ethical practice
- GA7: Cultural competence
- identify and evaluate the issues related to the regulation of external financial reporting
- GA2: Creativity
- GA3: Ethical practice
- GA7: Cultural competence
- define corporate governance and assess the effectiveness of various corporate governance mechanisms
- GA2: Creativity
- GA3: Ethical practice
- GA7: Cultural competence
- describe issues related to corporate social responsibility
- GA2: Creativity
- GA3: Ethical practice
- GA7: Cultural competence
- critically evaluate contemporary external company reporting practices.
- GA2: Creativity
- GA3: Ethical practice
- GA7: Cultural competence
Prescribed texts
- Prescribed text information is not currently available.
Teaching and assessment
| Teaching method |
| Lecture online 1 hour (12 weeks) |
| Tutorial on-site 2 hours (12 weeks) |
| Assessment | |
| Wiki | 20% |
| Discussion board | 40% |
| Exam: open book | 40% |
| Teaching method |
| Lecture online 1 hour (12 weeks) |
| Tutorial on-site 2 hours (12 weeks) |
| Assessment | |
| Wiki | 20% |
| Discussion board | 40% |
| Exam: open book | 40% |
| Teaching method |
| Lecture online 1 hour (12 weeks) |
| Assessment | |
| Wiki | 20% |
| Discussion board | 40% |
| Exam: open book | 40% |
| Teaching method |
| Lecture online 1 hour (12 weeks) |
| Tutorial on-site 2 hours (12 weeks) |
| Assessment | |
| Wiki | 20% |
| Discussion board | 40% |
| Exam: open book | 40% |
| Teaching method |
| Tutorial on-site 2 hours (12 weeks) |
| Lecture online 1 hour (12 weeks) |
| Assessment | |
| Wiki | 20% |
| Discussion board | 40% |
| Exam: open book | 40% |
Fee information
Domestic
Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
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.