Contemporary Accounting Perspectives and Research
PostgraduateTAS-BFA7152026
Course information for 2026 intake View information for 2025 course intake
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Enrol by
- 15 Feb 2026
- Entry requirements
- Part of a degree
- Duration
- 12 weeks
- Price from
- $3,284
- Upfront cost
- $0
- Loan available
- FEE-HELP available
Contemporary Accounting Perspectives and Research
About this subject
Upon completion of this subject, the student should be able to:
- Evaluate the application of different research methods in accounting practice.
- Appraise the application of contemporary accounting theory to accounting researchers and practitioners.
- Assess the adoption of a sustainable accounting solution to an accounting research question in a business or organisation.
- Contemporary Accounting, Research, and Sustainability- an Introduction
- Role of accounting in ‘world/business’
- The Financial (and Non-Financial) Reporting Environment – Is Accounting Changing?
- Sustainability – implications for (Accounting/Accountability – the ESG environment, carbon etc – links – measurement and performance)
- Accounting for Sustainability, Reporting Frameworks and Standards and the evolving environment
- Role of Accounting in Sustainability Reporting and the way forward. The role of academic research for business improvement.
- Role of Theory – Role in Accounting/Accountability (in particular) – in addressing change, stakeholder expectations and engagement
- Exploring Theory in Contemporary Accounting (positive/normative/++)
- Exploring Theory in Contemporary Accounting (critical/the future)
- International Accounting and developments particularly in addressing sustainability issues.
- Case Studies – for example shipping and the potential role of accounting/accountability toward 2050
- What is Research – in Accounting/Accountability. The importance of research. The role of ethics. Link research and business.
- Where to in the future of Accounting/Accountability in Addressing Stakeholder Expectations
This subject was previously known as "Accounting Perspectives and Research".
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 expect 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.
- In-Class Test (20%)
- Research Proposal (45%)
- Presentation Pitch (35%)
For textbook details check your university's handbook, website or learning management system (LMS).
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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
- TAS-MPA-MAS-2026 - Master of Professional Accounting
Prior study
You must have successfully completed the following subject(s) before starting this subject:
Additional requirements
- Other requirements - Teaching Arrangement: Weekly pre-recorded Lectures on MyLO; 1 x 1-hr Orientation Workshop (Wk 1); 4 x 3-hr Workshops
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
PostgraduateTAS-MPA-MAS