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2024 unit offering information will be available in November 2023
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: Capital market research in accounting and Earnings management
Module 5: Integrated reporting and sustainability
Module 6: International accounting and other issues
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: | |
|---|---|
| 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. |
On completion of this unit, students should be able to:
- identify and make a clear distinction between different theories of accounting
- choose between and apply specific theories in accounting to current events and contemporary financial reporting issues/scenarios
- analyse and critically evaluate chosen specific theories in accounting to current events and contemporary financial reporting issues/scenarios
- reflect on different accounting theories in relation to current events and contemporary financial reporting issues/scenarios.
Teaching and assessment
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.