Accounting Theory and Research
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Online and other materials
Subjects may require attendance
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 20,000 online students, UNE is the expert in online education.
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.
- 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.
In order to enrol in this subject, you must be accepted into one of the following degrees:
- EquipmentDetails - 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).
- SoftwareDetails - 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
- TravelDetails - Travel may be required to attend the Final Examination for this subject.
- OtherDetails -
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.
This subject develops students' critical thinking in discriminating between fact and opinion in the context of accounting reports and accounting theories. This subject develops students' understanding of different accounting theories that underpin accounting methods, regulations and disclosure by reporting entities. It introduces contemporary issues in accounting practice, particularly: the relationship of accounting theory, the financial reporting environment and regulation; normative and positive accounting theories; unregulated corporate reporting decisions; capital market and behavioural research in financial reporting; and measurement in financial accounting. The nature of ethical decision making and the role ethics play in the accounting profession are also examined, and fraud and failure are reviewed in this context. New conceptual frameworks for accounting reports, the Global Reporting Initiative (GRI) and Integrated Reporting (IR), are introduced and reviewed.
Online Quizzes: 750 words; 10%; LOs 1, 2, 4, 5 Research Proposal: 750 words; 10%: LOs 3-4 Research Project: 3,500 words; 40% LOs 1, 3, 4 Final Examination: 40%; LOs 1, 2, 4, 5. Students must obtain at least 50% in the examination (and at least 50% overall) to receive a pass (or better) in the 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%%)