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Unit Summary
Unit type
PG Coursework Unit
Credit points
12
AQF level
Level of learning
Advanced
Former School/College
Pre-requisites
Anti-requisites
ACC00705 Issues in Accounting Theory
Unit aim
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 of accounting
Topic 2 Measurement in accounting
Topic 3 Accounting policy choice
Topic 4 Regulation of accounting
Topic 5 Corporate governance
Topic 6 Corporate social responsibility
Topic 7 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.
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 | |||||||
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:
-
make a clear distinction between different theories of accounting
- GA2:
- GA3:
- GA7:
-
relate various concepts of value and capital maintenance to the measurement of both assets and income
- GA2:
- GA3:
- GA7:
-
explain and evaluate managers' incentives and opportunities to choose specific accounting policies
- GA2:
- GA3:
- GA7:
-
identify and evaluate the issues related to the regulation of external financial reporting
- GA2:
- GA3:
- GA7:
-
define corporate governance and assess the effectiveness of various corporate governance mechanisms
- GA2:
- GA3:
- GA7:
-
describe issues related to corporate social responsibility
- GA2:
- GA3:
- GA7:
-
critically evaluate contemporary external company reporting practices.
- GA2:
- GA3:
- GA7:
Prescribed texts
- No prescribed texts.