ADVANCED ACCOUNTING THEORY

BUS5AAT

2018

Credit points: 15

Subject outline

This subject exposes doctoral and Honours students to both established and cutting-edge scholarship in accounting theory across a range of different sub-disciplines, topic areas and competing perspectives. This is a core subject in the Bachelor of Accounting (Honours) program/ PhD. You will be given the opportunity to develop advanced theoretical understanding of substantive fields of accounting research; compare and contrast different theoretical perspectives; and analyse the applicability of competing theoretical approaches to big contemporary conceptual and practitioner problems. A key aim of the subject is to cultivate high-level writing, speaking and critical thinking skills as applied to advanced accounting theory. To this end, you will be given opportunities to develop their abilities to critically evaluate research articles, and to integrate knowledge from existing research into the development of a theoretical position.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorAxel Schulz

Available to Study Abroad StudentsNo

Subject year levelYear Level 5 - Masters

Exchange StudentsNo

Subject particulars

Subject rules

Prerequisites This subject is designed for Hons and Higher Degrees by Research students such as PhD and Masters by research. Any variation to this rule for any special cases must be approved by the Subject Coordinator.

Co-requisites None

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsReading materials related to Financial Accounting, Corporate Governance, Management Accounting and Social AccountingRecommended--

Graduate capabilities & intended learning outcomes

01. Analyse primary and alternative theoretical frameworks in financial accounting;

Activities:
Seminars, readings, presentation and class discussions
Related graduate capabilities and elements:
Literacies and Communication Skills
Literacies and Communication Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

02. Distinguish between alternative perspectives of corporate governance and appreciate its interaction with contracting theory and financial accounting;

Activities:
Seminars, readings, presentation and class discussions
Related graduate capabilities and elements:
Literacies and Communication Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

03. Evaluate management accounting thought, and alternative theories in management accounting research.

Activities:
Seminars, readings, presentation and class discussions
Related graduate capabilities and elements:
Literacies and Communication Skills
Literacies and Communication Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

04. Critically evaluate the design and use of performance measurement and control systems.

Activities:
Seminars, readings, presentation and class discussions
Related graduate capabilities and elements:
Literacies and Communication Skills
Literacies and Communication Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

05. Demonstrate the application of theory to analyse and evaluate accounting practice.

Activities:
Seminars, readings, presentation and class discussions
Related graduate capabilities and elements:
Literacies and Communication Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne, 2018, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorAxel Schulz

Class requirements

Seminar Week: 10 - 22
One 3.0 hours seminar per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Individual assignment (equivalent of 4000 words per student)Final Assessment70 01, 02, 03, 04, 05
Individual presentations (equivalent to 2000 words)30 01, 02, 03, 04