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Unit of Study ACCT6006 - Contemporary Issues in Accounting Theory (2021)

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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:

make a clear distinction between different theories of accounting

relate various concepts of value and capital maintenance to the measurement of both assets and income

explain and evaluate managers' incentives and opportunities to choose specific accounting policies

identify and evaluate the issues related to the regulation of external financial reporting

define corporate governance and assess the effectiveness of various corporate governance mechanisms

describe issues related to corporate social responsibility

critically evaluate contemporary external company reporting practices.

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.