Accounting Theory

Course code ACFI3001
Available in 2016
2016 Course Timetables


Theory defines practice; its success depends upon its value to the user. Various issues associated with the formulation of accounting theory are investigated. General parameters established by reference to alternate organisational structures and theories are used to evaluate the requirements of accounting in major managerial activities. Self directed learning and critical thinking skills are emphasised as essential professional attributes.


UoN Singapore

  • Trimester 1 - 2016 (Singapore)
  • Trimester 2 - 2016 (Singapore)


  • Semester 1 - 2016


  • Semester 1 - 2016

Learning Outcomes

1. Demonstrate a descriptive understanding of achievements within the discipline of financial accounting with reference to various processes and theories.

2. Assess the implications for accounting of alternate approaches to decision making and alternative concepts of organization.

3. Critically examine the role of accounting information from a strategic perspective.

4. Work independently or collaboratively to communicate professional knowledge and experience in both written and verbal formats.

5. Make reasoned ethical judgements relating to their professional knowledge and accounting research.

6. Evaluate different accounting paradigms and outcomes to inform and direct personal learning.

7. Construct a research proposal and conduct an investigative project producing outcomes which meet academic standards.


Lectures may include, but not be restricted to, the following topics:

  1. Accounting Theory
  2. Accounting Research
  3. Ethics relating to research and professions
  4. The accounting environment
  5. Normative research
  6. Empirical research
  7. Alternative approaches
  8. Evaluation

Assumed Knowledge

This course replaces ACFI3010 and ACFI3030.

Assessment Items

Written Assignment: Written Research Report: Critical evaluation of an accounting standard

Presentation: Presentations

Written Assignment: Reading Notes and summaries

Formal Examination: Final Examination

Contact Hours

Callaghan, Ourimbah and UoN Singapore


Face to Face On Campus 2 hour(s) per Week for Full Term


Face to Face On Campus 1 hour(s) per Week for 13 Weeks