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/Exchange StudentsNo

Subject year levelYear Level 5 - Masters

Available as ElectiveNo

Learning ActivitiesSeminars, readings, presentation and class discussions

Capstone subjectNo

Subject particulars

Subject rules

Prerequisites Enrolment is by application only


Incompatible subjectsN/A

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Learning resources

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

Resource TypeJournal article

Resource RequirementRecommended






Chapter/article titleN/A



Other descriptionN/A

Source locationN/A

Career Ready


Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

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.

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne (Bundoora), 2021, Semester 1, Day


Online enrolmentNo

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorAxel 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.


Assessment elementCommentsCategoryContributionHurdle% ILO*

Individual assignment (equivalent of 4000 words per student) Final Assessment

N/AAssignmentIndividualNo70 SILO1, SILO2, SILO3, SILO4, SILO5

Individual presentations (equivalent to 2000 words)

N/AOral presentationIndividualNo30 SILO1, SILO2, SILO3, SILO4