Accounting Perspectives and Research

• • Introduction to Theory and Research
  • The Financial Reporting Environment and Regulation
  • Corporate Social Responsibility & Sustainability
  • Developing a Research Idea
  • Research Ethics and Methods
  • International Accounting Measurement Issues
  • Normative Theories of Research
  • PAT & Systems Orientated Theories of Research
  • Behavioural Research in Accounting
  • Critical Theory
  • New and Developing Issues in Accounting

You must either have successfully completed the following subject(s) before starting this subject, or enrol in the following subject(s) to study at the same time or prior to this subject:

• TAS-BFA605-Financial and Corporate Accounting

Additional requirements

No additional requirements

Accounting Perspectives and Research exposes you to research within the field of Accounting and to the underlying theories and other influences that have played an important role in shaping accounting practice. Further, the subject considers emerging issues currently being addressed by researchers. In this way, the subject will give you an understanding of the historical and contemporary issues that have influenced the development of accounting practice, accounting regulation and accounting thought.

Over time, accounting theory has focused on three main approaches or viewpoints. These are the descriptive (positive), normative and critical viewpoints. Using these theoretical points of view, this subject will help you examine current issues such as social and environmental accountability, the ethical and global dimensions of accounting, Conceptual Framework projects and the political context within which accounting policy decisions are made.

In this subject you will also be exposed to the research process, and learn skills relevant to engaging a research project.

We present a theoretical framework for examining accounting issues and practices and a chance for you to develop high-level critical and analytical skills. This will help you present arguments and opinions on a broad range of accounting issues, with some authority.

Knowing about historical and contemporary issues will also give you a foundation for understanding the rationale (main reasons) for current accounting policies and practices, and the directions in which accounting policies are likely to develop. Finally the intent is to introduce you to the world of accounting research to better prepare you for the changes that the profession will inevitably need to be a part of.

• Final Examination (30%)
• Research Project (35%)
• Presentation (25%)
• Case study (10%)

Current study term: 10 Jul 22 to 16 Oct 22