Abstract

In this subject, students examine, through the lens of ethics and governance, the developments in accounting theory and professional standards. Through an investigation of the prior research the subject provides insight into the search for a conceptual framework, the evaluation and comparison of various accounting models and discussion of contemporary … For more content click the Read More button below.

Syllabus

ProfessionalismEthicsGovernanceRole of theoryAccounting theories (normative, positive, critical)History of accountingStandard setting process & politicsInternational accountingManagement accountingEnvironmental & social accounting

Learning outcomes

Upon successful completion of this subject, students should:
1.
be able to critique the role of theory in the nature and development of accounting as a discipline;
2.
be able to discuss and critically reflect on the role of ethics, professionalism and corporate governance theories to support the role of accounting as a profession;
3.
be able to compare and contrast the diverse perspectives which can be used to explain the development of accounting and the accounting profession including the impact of social change on accounting and vice versa;
4.
be able to critically appraise the objectives of accounting and relate them to the various concepts of accounting discussed in earlier subjects including attempts to develop and apply a conceptual framework; and
5.
be able to critically research and evaluate selected contemporary financial reporting and management accounting issues.

Assumed knowledge

Postgraduate students only. 

Enrolment restrictions

Postgraduate students only and not available to students who have completed ACC518