Abstract

Drawing on prior knowledge of accounting, ACC341 is designed to examine accounting theory in the global economy. This subject covers the nature and function of theories and their application to accounting; a historical examination of accounting and its development to its present as interpreted from different perspectives; and an examination … For more content click the Read More button below.

Syllabus

the history of accounting;the nature, construction and verification of theories;prescriptive, explanatory and predictive theories of accounting;accounting regulation and politics;alternative theoretical perspectives;critical perspectives of Accounting;social and environmental accounting;culture and international accounting; andethics and professionalism in accounting.

Learning outcomes

Upon successful completion of this subject, students should:
1.
be able to explain the role of theory in the nature and development of accounting as a discipline;
2.
be able to describe and apply the process of theory development;
3.
be able to evaluate ethical implications of theory in relation to current practice;
4.
be able to compare and contrast the diverse perspectives which can be used to explain the development of accounting theory including the impact of social change on accounting and vice versa;
5.
be able to deconstruct specific accounting issues that have been the subject of theoretical analysis; and
6.
be able to engage in the accounting discourse including critical analysis of the various theoretical approaches applied within the accounting discipline.