Contemporary Accounting Perspectives and Research
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Subjects may require attendance
- 20 Feb 2023
- 10 Jul 2023
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- Enrolling and eligibility
- Fee and loan information
- Credit and recognition for prior learning
Upon completion of this subject, the student should be able to:
- Evaluate the application of research methods in accounting practice.
- Elaborate on the application of contemporary accounting theory to accounting researchers and practitioners.
- Hypothesise sustainable accounting solution(s) to an accounting research problem in a large-scale organisation.
- Week 1 - Introduction to Theory and Research
- Week 2 - The Financial Reporting Environment and Regulation
- Week 3 - Corporate Social Responsibility & Sustainability
- Week 4 - Developing a Research Idea
- Week 5 - Research Ethics and Methods
- Week 6 - International Accounting Measurement Issues
- Week 7 - Normative Theories of Research
- Week 8 - PAT & Systems Orientated Theories of Research
- Week 9 - Behavioural Research in Accounting
- Week 10 - Self-directed research
- Week 11 - Critical Theory
- Week 12 - New and Developing Issues in Accounting
- Week 13 - Revision
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:
No additional requirements
This subject is previously known as "Accounting Perspectives and Research".
This subject 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 Proposal (45%)
- Presentation Pitch (25%)
For textbook details check your university's handbook, website or learning management system (LMS).