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Accounting Theory and Research
PostgraduateUNE-AFM5012025
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Enrol by
- 15 June 2025
- Entry requirements
- Part of a degree
- Duration
- 16 weeks
- Start dates
- 23 June 2025,
- 20 Oct 2025
- Price from
- $3,740
- Upfront cost
- $0
- Loan available
- FEE-HELP available
Accounting Theory and Research
About this subject
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 demonstrating mastery of desk research, use of appropriate online resources and the ability to present a viewpoint, argument or summary succinctly and clearly;
- demonstrate the ability to analyse, summarise and communicate clearly a range of ethical issues and decisions relevant to accounting professionals; and
- demonstrate a deep understanding of the factors driving the variations between the ways in which different countries and economic blocks prepare annual corporate accounting reports.
- 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.
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: 1000 (or equivalent) words. Relates to Learning Outcomes 1, 2, 4, 5, 6;
Research Project: 4500 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.
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 Project (50%)
- Final Invigilated Examination (40%)
For textbook details check your university's handbook, website or learning management system (LMS).
The University of New England is the only Australian public university to be awarded the maximum 5 stars for Overall Experience by the Good Universities Guide, 13 years in a row. UNE has delivered distance education since 1955—that’s longer than any other Australian university. Perhaps that’s why students continue to rate UNE so highly for student satisfaction and teaching quality. With over 170 degrees offered online, and more than 22,000 students, UNE is an expert in online education.
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Entry requirements
Part of a degree
To enrol in this subject you must be accepted into one of the following degrees:
Core
- UNE-MPA-MAS-2025 - Master of Professional Accounting
Elective
- UNE-MPA-GCE-2025 - Graduate Certificate in Accounting
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
- 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.
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
Related degrees
Once you’ve completed this subject it can be credited towards one of the following courses
Master of Professional Accounting
PostgraduateUNE-MPA-MAS
Graduate Certificate in Accounting
PostgraduateUNE-MPA-GCE