Contemporary Accounting Perspectives and Research
PostgraduateTAS-BFA7152027
Course information for 2027 intake View information for 2026 course intake
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Enrol by
- 14 Feb 2027
- Entry requirements
- Part of a degree
- Duration
- 12 weeks
- Price from
- $3,383
- Upfront cost
- $0
- Loan available
- FEE-HELP available
Contemporary Accounting Perspectives and Research
About this subject
On successful completion of this subject, students will be able to:
- Apply accounting standards and principles to complex financial reporting scenarios involving corporate entities.
- Evaluate contemporary accounting and accountability issues from theoretical, regulatory and professional perspectives.
- Conduct accounting research informed by appropriate methodologies, evidence and ethical practices.
- Communicate evidence-based accounting conclusions to diverse audiences.
- 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".
This subject builds on the financial reporting knowledge and skills developed in BFA605 and extends students' understanding of accounting for complex corporate entities and contemporary accounting research.
Students apply accounting standards and principles to business combinations, consolidated financial statements, intra-group transactions, associates and joint ventures. The subject examines contemporary accounting and accountability issues through theoretical, regulatory and professional perspectives and develops research capability through the design of an accounting research proposal. Students evaluate evidence, justify research approaches and communicate research outcomes relevant to accounting practice.
The subject integrates advanced financial reporting, accounting theory and research methods to prepare graduates to investigate complex reporting issues and contribute to contemporary accounting practice.
- In-Class Test (20%)
- Research Proposal (45%)
- Research 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-2027 - 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 1-hour online workshops. Weekly pre-recorded lectures on MyLO
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