Credit Points 10

Legacy Code 200401

Coordinator Qingliang Tang Opens in new window

Description Basic questions of the role accounting performs in society are considered from economic, social and environmental perspectives. The nature of the statements advanced to give accounting legitimacy, together with their philosophical underpinnings, are examined. Selected accounting theories and philosophies will be examined and advanced applications in alternative accounting models considered. Accounting research and appropriate methodologies are introduced.

School Business

Discipline Accounting

Student Contribution Band HECS Band 4 10cp

Level Postgraduate Coursework Level 7 subject

Pre-requisite(s) ACCT 7010

Restrictions

Students must be enrolled in a postgraduate Business program or in programs 8083 Bachelor of Research Studies, 8084 Master of Research (HC) and 8085 Master of Research (LC). The prerequisite requirement noted above does not apply to students enrolled in programs 8083 Bachelor of Research Studies, 8084 Master of Research (HC) and 8085 Master of Research (LC). Students wishing to take this subject as an elective need approval from the program Advisor.

Assumed Knowledge

Basic knowledge of accounting principles.

Learning Outcomes

On successful completion of this subject, students should be able to:

1. Articulate the role of accounting in society;
2. Demonstrate an awareness of the differing perspectives from which accounting may be assessed;
3. Critically analyse a selection of accounting theories and present those ideas to a group;
4. Demonstrate an ability to work in small groups;
5. Critique contemporary issues in accounting;
6. Demonstrate an ability to utilise research methods applicable to applied accounting research.

Subject Content

1. Role of accounting in society
2. Introduction to methodology for knowledge recognition, reasoning, critical thinking.
3. What accounting research currently involves and how to conduct useful accounting research.
4. Role of Accounting in Environmental, Social and Governance
5. Different types of theories, including critical accounting theory.
6. Different models for measurement of profit and of wealth, including lease accounting.
7. Human behaviour, particularly in organisations and is relevance for accounting theory.