Accounting Perspectives and Research exposes you to research within the field of Accounting and to the underlying theories and other influences that have played an important role in shaping accounting practice. Further, the unit considers emerging issues currently being addressed by researchers. In this way, the unit will give you an understanding of the historical and contemporary issues that have influenced the development of accounting practice, accounting regulation and accounting thought. Over time, accounting theory has focused on three main approaches or viewpoints. These are the descriptive (positive), normative and critical viewpoints. Using these theoretical points of view, this unit will help you examine current issues such as social and environmental accountability, the ethical and global dimensions of accounting, Conceptual Framework projects and the political context within which accounting policy decisions are made. In this unit you will also be exposed to the research process, and learn skills relevant to engaging a research project. We present a theoretical framework for examining accounting issues and practices and a chance for you to develop high-level critical and analytical skills. This will help you present arguments and opinions on a broad range of accounting issues, with some authority. Knowing about historical and contemporary issues will also give you a foundation for understanding the rationale (main reasons) for current accounting policies and practices, and the directions in which accounting policies are likely to develop. Finally the intent is to introduce you to the world of accounting research to better prepare you for the changes that the profession will inevitably need to be a part of.
|Unit name||Accounting Perspectives and Research|
|Faculty/School||College of Business & Economics
Tasmanian School of Business and Economics
|Discipline||Accounting and Corporate Governance|
|Available as student elective?||No|
|Location||Study period||Attendance options||Available to|
|Hobart||Semester 1||On-Campus||Off-Campus||International International||Domestic Domestic|
|Hobart||Semester 2||On-Campus||Off-Campus||International International||Domestic Domestic|
- International students
- Domestic students
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|Study Period||Start date||Census date||WW date||End date|
* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (see withdrawal dates explained for more information).
Unit census dates currently displaying for 2020 are indicative and subject to change. Finalised census dates for 2020 will be available from the 1st October 2020.
|LO1||Research and critique theoretical perspectives adopted in accounting.|
|LO2||Communicate the application and critique of accounting theories to both accounting researchers and accounting practitioners.|
|LO3||Work collaboratively in teams.|
|LO4||Appraise social responsibility and sustainability as it relates to accounting theory.|
|Band||CSP Student Contribution||Full Fee Paying (domestic)||Field of Education|
|3||2020: $1,394.00||2020: $2,702.00||080101|
Fees for next year will be published in October. The fees above only apply for the year shown.
Please note: international students should refer to this page to get an indicative course cost.
Presentation (15%), Case Studies (10%), Research Project (25%), Examination (50%).
|Timetable||View the lecture timetable | View the full unit timetable|
You will need the following text [available from the Co-op Bookshop]:
Deegan, C 2014, Financial Accounting Theory, 4th Edition. McGraw-Hill Education. (Available from the Co-op Bookshop.)
Smith, M., 2017, Research Methods in Accounting, 4th Edition. SAGE Publishing.
Additional readings will be provided to you via MyLO.
Co-op Bookshop links
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.