Online Courses Handbook 2003

11708 (v.2) Accounting Honours (Theory and Development) 410

Area:	School of Accounting
Contact Hours:	3.0
Credits:	25.0
Seminar:	1 x 3 Hours Weekly
Extension of the undergraduate theory unit. Ability to read and analyse in greater depth such topics as - the nature of theory, the relationship between theory and science, the place of regulation in developing accounting theory and science, the relationship between accounting theory, accounting standards and the accounting conceptual framework, theory construction in accounting, particularly normative versus positive theories. Exposure to some of the classical literature in accounting. Emphasis is alsoplaced on the empirical literature and its place in the accounting framework.