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.

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.

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 Examination (40%)

For textbook details check your university's handbook, website or learning management system (LMS).