Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Seminar: | 1 x 3 Hours Weekly |
Syllabus: | 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 also placed on the empirical literature and its place in the accounting framework. |
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Unit Outcomes: | On successful completion of this unit, students will have - Advanced knowledge of financial accounting theory. A good knowledge of the different classifications of theory, specifically normative, positive and behavioural theory. The ability to discuss and compare the pros and cons of the above theories. The ability to defend arguments and articulate the appropriateness of given statements. Good writing, speaking out, presenting and information literacy skills. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | Accounting Horizons, Abacus, Accounting Review. |
Unit Texts: | Godfrey, J. Hodgson, A. & Holmes, S. Accounting Theory (4th Ed). John Wiley & Sons, Brisbane, Australia. |
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Unit Assessment Breakdown: | Assignments 30%. Presentations 20%. Final exam 50%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Supplemental | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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