Theory in Accounting
Explores historical and theoretical issues in Accounting.
- Semester 1 - 2016
- Semester 1 - 2017
On successful completion of the course students will be able to:
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 thinking.
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:
- The Transitory Nature of Accounting Theory;
- Emergence of Accounting Research;
- Proprietorship and Entity Theories;
- True Income approaches;
- The decision usefulness approach;
- Capital markets based research;
- Positive accounting theory;
- Voluntary disclosure; and
- Critical perspectives towards accounting theory and research.
This course is only available to students enrolled in the Bachelor of Commerce (Honours) program.
An undergraduate degree with at least a GPA of 5.0 with a major in Accounting or equivalent.
Written Assignment: Essay
Written Assignment: Research Report
Face to Face On Campus 2 hour(s) per Week for Full Term
This course may be taught as a reading course for small enrolment numbers. Students are expected to complete 4 hours of guided learning or self-directed learning and an additional 6 hours of independent study per week.