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 expect 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
| Unit name | Contemporary Accounting Perspectives and Research |
| Unit code | BFA715 |
| Credit points | 12.5 |
| College/School | Tasmanian School of Business and Economics |
| Discipline | Accounting |
| Coordinator | Associate Professor Trevor Wilmshurst |
| Delivered By | University of Tasmania and Third Party(ies): ECA |
| Level | Postgraduate |
Sustainable Development Goals
The Unit Coordinator has identified that this unit aligns with the following UN Sustainable Development Goals. We welcome your thoughts and feedback on the alignment of the unit with these goals.
Availability
Specific information on 2027 unit availability will be available in August
Learning Outcomes
- Evaluate the application of different research methods in accounting practice.
- Appraise the application of contemporary accounting theory to accounting researchers and practitioners.
- Assess the adoption of a sustainable accounting solution to an accounting research question in a business or organisation.
Fee Information
2027 fee information will be available in August.
Requisites
Prerequisites
BFA605 Contemporary Financial Accounting and ReportingTeaching
| Teaching Pattern | 4 x 3-hour workshops (in addition a 1-hour orientation workshop will held in week 1) Weekly pre-recorded lectures on MyLO |
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| Assessment | In-class test (20%)|Research Pitch (35%)|Research Proposal (45%) |
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required |
You will need the following text: Deegan C. 2023. Financial Accounting Theory 5th ed. CENGAGE (Hard and electronic copies available).
Smith, M., 2017, Research Methods in Accounting, 4th Edition. SAGE Publishing.
Additional readings will be provided to you via MyLO. Please note that reading lecture slides is not a substitute for detailed reading of the text book and other materials. Lecture slides are primarily presentation aids; however they may also be very useful as a framework for structuring the notes you take during class and your independent study. |
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| Recommended | If you wish to supplement your reading, and/or obtain texts for Assessment task preparation, you may find the following suggestions useful: Brooks, L J & Dunn P 2014, Business & Professional Ethics for Directors, Executives & Accountants 3rd Edn, Thomson Learning, Ohio, USA. Gaffiken, M & Aitken, M 2013, The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century, Routledge Neville, C 2007, The Complete Guide to Referencing and Avoiding Plagiarism, McGraw Hill Open University Press, Maidenhead, Berkshire Rankin, M, Stanton, P, McGowan, S, Ferlauto, K & Tilling, M 2012, Contemporary Issues in Accounting, John Wiley & Sons. Schroeder, R G Clarke, M W, and Cathey, J M 2013, Financial Accounting Theory and Analysis: Text and Cases 11th ed, John Wiley & Sons. |
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.