Postgraduate UNE-AFM501-2022
Accounting Theory and Research
$3,200 $3,762
Your upfront cost: $0
Duration
16 weeks
Study method
Online & on-campus
Available loans
- FEE-HELP
Assessments
Subjects may require attendance
Prior study
Not required
Start dates
- 27 Jun 2022
- 24 Oct 2022
QS RANKING 2022
36
Times Higher Education Ranking 2022
N/A
Subject details
Upon completion of this subject, students will be able to:
- demonstrate an advanced and integrated knowledge of the main theories relating to accounting and apply these to accounting problems;
- demonstrate an expert knowledge of the main alternative accounting treatments of items whose valuation is controversial;
- use a range of research, cognitive and communication skills to review, analyse, consolidate, synthesise and reflect critically on relevant information drawn from a range of sources in solving complex accounting related problems;
- work independently and collaboratively to plan and execute tasks to enhance professional skills and knowledge; and
- demonstrate the ability to recognise, reflect on and respond to the range of ethical issues and decisions relevant to accounting professionals.
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- Topics will be available to enrolled students in the subjects Learning Management System site approximately one week prior to the commencement of the teaching period.
Others
Candidature in the Graduate Certificate in Accounting or the Master of Professional Accounting.
Additional requirements
- Equipment requirements - Headphones or speakers (required to listen to lectures and other media) Headset, including microphone (highly recommended) Webcam (may be required for participation in virtual classrooms and/or media presentations).
- Software requirements - It is essential for students to have reliable internet access in order to participate in and complete your units, regardless of whether they contain an on campus attendance or intensive school component. For additional information please visit UNE Hardware Requirements: https://www.une.edu.au/current-students/support/it-services/hardware
- Travel requirements - Travel may be required to attend the Final Examination for this subject.
- Other requirements -
Textbook requirements:
Textbook information is not available until approximately 8 weeks prior to the commencement of the Teaching period.
Students are expected to purchase prescribed material.
Textbook requirements may vary from one teaching period to the next.
Your ability to discriminate between fact and opinion in the context of accounting theory and reports is essential in contemporary accounting practice. Studying this subject, you will explore accounting theory, financial reporting and regulations and hone your critical cognitive and communication skills to add value in your role. You will examine theories that underpin accounting methods, regulations and disclosure by reporting entities, including normative and positive accounting theories, new conceptual frameworks for accounting reports, the Global Reporting Initiative (GRI) and Integrated Reporting (IR). You will also explore unregulated corporate reporting decisions, capital market and behavioural research in financial reporting and measurement in financial accounting. Examining the nature of ethical decision making, you will assess the role of ethics in the accounting profession, including in the context of fraud and failure.
Online Quizzes: 750 words. Relates to Learning Outcomes 1, 2, 4, 5 Research Proposal: 750 words. Relates to Learning Outcomes 3, 4 Research Project: 3500 words. Relates to Learning Outcomes 1, 3, 4 Final Examination: 2 hrs 15 mins. Students must obtain at least 50% in the examination (and at least 50% overall) to receive a pass (or better) in the subject. There is a supervised exam at the end of the teaching period in which you are enrolled. The exam will be offered online with supervision via webcam and screen sharing technology. Coordinated by UNE Exams Unit. UNE manages supervised exams associated with your UNE subjects. Prior to census date, UNE releases exam timetables. They’ll email important exam information directly to your UNE email address.
- Online Quizzes (10%)
- Research Proposal (10%)
- Research Project (40%)
- Final Examination (40%)
Current study term: 26 Jun 22 to 23 Sep 22
Check the learning management system (LMS) of your university for textbook details.
Next study term: 23 Oct 22 to 02 Dec 22
Check the learning management system (LMS) of your university for textbook details.