Availabilities:

LocationDomesticInternational
Gold Coast
MelbourneN/A
OnlineN/A
PerthN/A
SydneyN/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

Module 1: Contemporary issues and the Conceptual Framework for accounting

Module 2: Standard setting, measurement and fair value accounting

Module 3: Theories in accounting and products of the financial reporting process

Module 4: Corporate Governance

Module 5: Capital market research and accounting and Earnings management

Module 6: Sustainability, environmental and 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:
1identify and make a clear distinction between different theories of accounting
2choose between and apply specific theories in accounting to current events and contemporary financial reporting issues/scenarios
3analyse and critically evaluate chosen specific theories in accounting to current events and contemporary financial reporting issues/scenarios
4reflect on different accounting theories in relation to current events and contemporary financial reporting issues/scenarios.

On completion of this unit, students should be able to:

  1. identify and make a clear distinction between different theories of accounting
  2. choose between and apply specific theories in accounting to current events and contemporary financial reporting issues/scenarios
  3. analyse and critically evaluate chosen specific theories in accounting to current events and contemporary financial reporting issues/scenarios
  4. reflect on different accounting theories in relation to current events and contemporary financial reporting issues/scenarios.

Prescribed texts

  • Prescribed text information is not currently available.
Prescribed texts may change in future teaching periods.

Teaching and assessment

Notice

Intensive offerings may or may not be scheduled in every teaching period. 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 teaching period.

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.

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