Accounting Theory and Research

• • 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.

Special requirements

• 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 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.

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. 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%)