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Research School of Accounting · ANU College of Business and Economics
This course examines normative, positive and critical theories of accounting and their influence on contemporary practice. It explores the conceptual framework, major historical and current debates, and the role of theory in shaping accounting standards, reporting practices and the use of financial information. Emphasis is placed on real-world application, highlighting how different perspectives affect the decisions of managers, investors, regulators and other stakeholders. By linking theory to practice, the course provides students with a deeper understanding of accounting’s foundations and its impact on business and society, supporting both professional careers and further study in accounting.
Typical assessment may include, but not restricted to, class participation, assignment(s), quizzes and examination(s).
Learning outcomes 1, 2, 3, 4, 5
Team work activity. Further details, including % value, will be made available via the Class Summary.
Learning outcomes 5
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.
Information about the prescribed textbook (if any) will be made available via the Class Summary.