Theory in Accounting

Course code ACFI4030
Available in 2015
2015 Course Timetables

Description

Explores historical and theoretical issues in Accounting.

Availability

Callaghan Campus

  • Semester 1 - 2015

Learning Outcomes

1. Demonstrate an understanding of significant achievements within the discipline of Accounting.

2. Demonstrate knowledge of the methodological foundations of the Accounting discipline.

3. Demonstrate an understanding of key theoretical concepts in Accounting.

4. Apply key theoretical concepts to qualitative and empirical data.

5. Demonstrate the use of critical.

Content

This course will advance the purpose and objectives outlined above by exploring historical, theoretical and methodological issues in Accounting. While the content of topics may vary from year to year depending on the number of students, their specific interests and the availability of staff, discussion of the history of accounting, and major approaches to the formulation of accounting theory, both financial and managerial will be addressed as well as the features, similarities, conflicts and merits of the various approaches.

Topics may include:

  1. The Transitory Nature of Accounting Theory;
  2. Emergence of Accounting Research;
  3. Proprietorship and Entity Theories;
  4. True Income approaches;
  5. The decision usefulness approach;
  6. Capital markets based research;
  7. Positive accounting theory;
  8. Voluntary disclosure; and
  9. Critical perspectives towards accounting theory and research.

Requisites

This course is only available to students enrolled in the Bachelor of Commerce (Honours) program.

Assumed Knowledge

An undergraduate degree with at least a GPA of 5.0 with a major in Accounting or equivalent.

Assessment Items

Presentation: Seminar Presentations

Written Assignment: Seminar Papers

Written Assignment: Critical Evaluation

Written Assignment: Summaries & Thesis Topics

Essay: Reflective Essay

Contact Hours

Seminar

Face to Face On Campus 3 hour(s) per Week for Full Term