ADVANCED ACCOUNTING THEORY

BUS5AAT

2020

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.

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Axel Schulz

Available to Study Abroad/Exchange Students: No

Subject year level: Year Level 5 - Masters

Exchange Students: No

Available as Elective: No

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: Enrolment is by application only

Co-requisites: N/A

Incompatible subjects: N/A

Equivalent subjects: N/A

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: N/A

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Learning resources

Reading materials related to Financial Accounting, Corporate Governance, Management Accounting and Social Accounting

Resource Type: Book

Resource Requirement: Recommended

Author: N/A

Year: N/A

Edition/Volume: N/A

Publisher: N/A

ISBN: N/A

Chapter/article title: N/A

Chapter/issue: N/A

URL: N/A

Other description: N/A

Source location: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

COMMUNICATION - Communicating and Influencing

DISCIPLINE KNOWLEDGE AND SKILLS

INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving

INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

Intended Learning Outcomes

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

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

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

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

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

Melbourne (Bundoora), 2020, Semester 1, Day

Overview

Online enrolment: No

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Axel Schulz

Class requirements

SeminarWeek: 10 - 22
One 3.00 hours seminar per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Individual assignment (equivalent of 4000 words per student)Final Assessment	N/A	N/A	N/A	No	70	SILO1, SILO2, SILO3, SILO4, SILO5
Individual presentations (equivalent to 2000 words)	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4