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Unit of Study ACC03032 - Contemporary Issues in Accounting Theory (2015)

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Learning outcomes and graduate attributes

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: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
Learning outcome count Learning outcome description GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 make a clear distinction between different theories of accounting
2 relate various concepts of value and capital maintenance to the measurement of both assets and income
3 explain and evaluate managers' incentives and opportunities to choose specific accounting policies
4 identify and evaluate the issues related to the regulation of external financial reporting
5 define corporate governance and assess the effectiveness of various corporate governance mechanisms
6 describe issues related to corporate social responsibility
7 critically evaluate contemporary external company reporting practices.

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

  1. make a clear distinction between different theories of accounting
    • GA2:
    • GA3:
    • GA7:
  2. relate various concepts of value and capital maintenance to the measurement of both assets and income
    • GA2:
    • GA3:
    • GA7:
  3. explain and evaluate managers' incentives and opportunities to choose specific accounting policies
    • GA2:
    • GA3:
    • GA7:
  4. identify and evaluate the issues related to the regulation of external financial reporting
    • GA2:
    • GA3:
    • GA7:
  5. define corporate governance and assess the effectiveness of various corporate governance mechanisms
    • GA2:
    • GA3:
    • GA7:
  6. describe issues related to corporate social responsibility
    • GA2:
    • GA3:
    • GA7:
  7. critically evaluate contemporary external company reporting practices.
    • GA2:
    • GA3:
    • GA7:

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.