This course engages students in critical analysis of the major approaches to the formulation of an accounting theory. The features, similarities, differences and merits, or otherwise, of alternative theoretical approaches to analyzing and dealine with contemporary problems facing accounting and accountants are examined.  

At the conclusion of the unit students should have read widely in accounting and have acquired a deeper and more critical appreciation of what defines contemporary accounting practice, and, what it is that ought to define the nature, scope and future of accounting. Students should be familiar with concepts of theory development and theories of accounting policy choice and the measurement of income and the societal use of accounting information. Students should have achieved a deep understanding of selected contemporary issues in accounting, and have developed an ability to critically analyse these issues within the theoretical framework developed in the course. The specific learning objectives identified at the commencement of the lecture material for each of the topics are an integral part of the course.

Seminar based assignment - 10%

Essay Assignment - 10%

Essay Assignment - 20%

Final Examination 60%

BUSN7008 Financial Statements and Reporting.

See Course Outline: http://ecocomm.anu.edu.au/courses/outline/BUSN7005.pdf

For further information please refer to http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN7005