Theory in Accounting

Course code ACFI4030Units 20Level 4000Faculty of Business and LawNewcastle Business School

Explores historical and theoretical issues in Accounting.

Available in 2015

Callaghan CampusSemester 1
Previously offered in 2014
ObjectivesOn completion of this 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.
ContentThis 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.
Replacing Course(s)N/A
Industrial Experience0
Assumed KnowledgeAn undergraduate degree with at least a GPA of 5.0 with a major in Accounting or equivalent.
Modes of DeliveryInternal Mode
Teaching MethodsSeminar
Assessment Items
Essays / Written AssignmentsEssay, seminar papers
Contact HoursSeminar: for 3 hour(s) per Week for Full Term
Timetables2015 Course Timetables for ACFI4030