Courses & Units

Accounting Perspectives and Research BFA715

Hobart, Launceston


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
Unit code BFA715
Credit points 12.5
Faculty/School College of Business & Economics
Tasmanian School of Business and Economics
Discipline Accounting and Corporate Governance

Dr Jing Jia

Level Postgraduate
Available as student elective? No
Breadth Unit? 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
Launceston Semester 1 On-Campus International Domestic


International students
Domestic students

Please check that your computer meets the minimum System Requirements if you are attending via Distance/Off-Campus.

Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.

Special approval is required for enrolment into TNE Program units.

TNE Program units special approval requirements.

Key Dates

Study Period Start date Census date WW date End date
Semester 1 24/2/2020 23/3/2020 13/4/2020 31/5/2020
Semester 2 13/7/2020 10/8/2020 31/8/2020 18/10/2020

* 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.

About Census Dates

Learning Outcomes

LO1Research and critique theoretical perspectives adopted in accounting.
LO2Communicate the application and critique of accounting theories to both accounting researchers and accounting practitioners.
LO3Work collaboratively in teams.
LO4Appraise 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%).

TimetableView 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.