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Research School of Accounting · ANU College of Business and Economics
This course explores the major theoretical approaches that underpin financial accounting and their application to contemporary issues in business and regulation. Students critically examine the features, similarities and differences of alternative perspectives, including positive accounting theory, the conceptual framework, regulation of financial reporting, capital market impacts, earnings management, and voluntary disclosure. The course also considers alternative measurement approaches and the broader role of accounting in corporate failure, market behaviour, and corporate social responsibility. Through critical analysis, students develop a deeper understanding of how accounting theory informs practice, shapes regulation, and influences decisions in capital markets and society.
Typical assessment may include, but not restricted to class participation, assignment(s), quizzes and examination(s).
Learning outcomes 1, 2, 3, 4, 5, 6
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.