Available in 2024
Course code

ACFI3001

Units

10 units

Level

3000 level

Course handbook

Description

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 emphasized as essential professional attributes.


Availability2024 Course Timetables

Singapore PSB

  • Trimester 1 - 2024 (Singapore)
  • Trimester 2 - 2024 (Singapore)

Ourimbah

  • Semester 1 - 2024

Newcastle City Precinct

  • Semester 1 - 2024
  • Semester 2 - 2024

Learning outcomes

On successful completion of the course students will be able to:

1. Interpret, discuss and evaluate completing accounting theories and concepts including but not limited to agency theory, institutional theory, stakeholder theory, legitimacy theory, contingency theory, critical theory and others

2. Apply accounting theories and concepts to analyse current accounting issues in society and organisations.

3. Demonstrate an in-depth understanding of Australian and international conceptual frameworks and accounting standards.

4. Construct a research proposal that identifies research aims, literatures and theories that are relevant to contemporary accounting issues.

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


Content

Lectures will cover the following topics:

1.  Accounting Theory

2. The Conceptual Framework

3. Standard Setting and Regulation

4. International Accounting

5. Measurement

6. Disclosure

7. Earnings Management

8. Captial Markets Research

9. Accounting Research


Requisite

Students must have successfully completed ACFI2011 or ACFI2003 to enrol in this course.


Assumed knowledge

Pre-requisite courses.


Assessment items

Proposal / Plan: Research Proposal - Fromative Task

Proposal / Plan: Research Proposal

Formal Examination: Final Examination


Contact hours

Trimester 1 - 2024 (Singapore) - Singapore PSB

Integrated Learning Session-1
  • Face to Face On Campus 2 hour(s) per week(s) for 13 week(s) starting in week 1
  • Students are expected to complete 4 hours of guided learning via online preparation, lectures, interactive workshops, tutorials, discussion groups or self-directed learning and an additional 6 hours of independent study per week.

Semester 1 - 2024 - Ourimbah

Integrated Learning Session-1
  • Face to Face On Campus 2 hour(s) per week(s) for 13 week(s) starting in week 1
  • Students are expected to complete 4 hours of guided learning via online preparation, lectures, interactive workshops, tutorials, discussion groups or self-directed learning and an additional 6 hours of independent study per week.

Semester 1 - 2024 - Newcastle City Precinct

Integrated Learning Session-1
  • Face to Face On Campus 2 hour(s) per week(s) for 13 week(s) starting in week 1
  • Students are expected to complete 4 hours of guided learning via online preparation, lectures, interactive workshops, tutorials, discussion groups or self-directed learning and an additional 6 hours of independent study per week.

Trimester 2 - 2024 (Singapore) - Singapore PSB

Integrated Learning Session-1
  • Face to Face On Campus 2 hour(s) per week(s) for 13 week(s) starting in week 1
  • Students are expected to complete 4 hours of guided learning via online preparation, lectures, interactive workshops, tutorials, discussion groups or self-directed learning and an additional 6 hours of independent study per week.

Semester 2 - 2024 - Newcastle City Precinct

Integrated Learning Session-1
  • Face to Face On Campus 2 hour(s) per week(s) for 13 week(s) starting in week 1
  • Students are expected to complete 4 hours of guided learning via online preparation, lectures, interactive workshops, tutorials, discussion groups or self-directed learning and an additional 6 hours of independent study per week.

Course outline