Hobart, Launceston
Introduction
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.
Summary 2021
Unit name | Accounting Perspectives and Research |
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Unit code | BFA715 |
Credit points | 12.5 |
Faculty/School | College of Business & Economics Tasmanian School of Business and Economics |
Discipline | Accounting and Accountability |
Coordinator | Associate Professor Trevor Wilmshurst (Semester 1, 2021) Dr Jing Jia (Semester 2, 2021) |
Level | Postgraduate |
Available as student elective? | No |
Breadth Unit? | No |
Availability
Note
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* 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).
Learning Outcomes
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. |
Fees
Requisites
It is desirable that you have completed BFA605 Financial and Corporate Accounting or equivalent prior to commencing this unit. This background knowledge is essential to enable effective participation in the achievement of the outcomes expected in this unit. This unit offers the theoretical perspective for evaluating accounting practices and policies.
Co-requisites
Completion of BFA605 OR concurrent enrolment in BFA605 AND BFA715 (in the same study period).
Mutual Exclusions
You cannot enrol in this unit as well as the following:
N/A
Teaching
Teaching Pattern | Please see unit outline for details. |
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Assessment | Presentation (20%), Research Project (30%), Final Exam (50%). |
Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
Required | Please see unit outline for details. |
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