Go to Courses and units

Contemporary Accounting Perspectives and Research unit (BFA715)

eStudent Enquire

Unit year 2027

View 2026 unit information

View previous years unit information

Related units

Quick Help

Location: Hobart, Online

You must complete BFA605 Contemporary Financial Accounting and Reporting before undertaking this unit to ensure you have the necessary level of knowledge to successfully complete assessments.


 

Introduction

This unit builds on the financial reporting knowledge and skills developed in BFA605 and extends students' understanding of accounting for complex corporate entities and contemporary accounting research.

Students apply accounting standards and principles to business combinations, consolidated financial statements, intra-group transactions, associates and joint ventures. The unit examines contemporary accounting and accountability issues through theoretical, regulatory and professional perspectives and develops research capability through the design of an accounting research proposal. Students evaluate evidence, justify research approaches and communicate research outcomes relevant to accounting practice.

The unit integrates advanced financial reporting, accounting theory and research methods to prepare graduates to investigate complex reporting issues and contribute to contemporary accounting practice.

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 Doctor Bernadette Smith
Delivered By University of Tasmania
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

Location Study period Attendance options Available to
Hobart Semester 1 This unit is available through on-campus delivery Available to International Students Available to Domestic Students
Online Semester 1 This unit is available through off-campus delivery Available to International Students Available to Domestic Students
  • Key:
  • This unit is available through on-campus delivery On-campus
  • This unit is available through off-campus delivery Off-Campus
  • Available to International Students International students
  • Available to Domestic Students Domestic students
Note

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.

Key Dates

Study Period Start date Census date WW date End date
Semester 1 22/02/2027 16/03/2027 19/04/2027 13/06/2027

* 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 (refer to How do I withdraw from a unit? for more information).

Unit census dates currently displaying for 2027 are indicative and subject to change. Finalised census dates for 2027 will be available from the 1st October 2026. Note census date cutoff is 11.59pm AEST (AEDT during October to March).

About Census Dates

Learning Outcomes

  • Apply accounting standards and principles to complex financial reporting scenarios involving corporate entities.
  • Evaluate contemporary accounting and accountability issues from theoretical, regulatory and professional perspectives.
  • Conduct accounting research informed by appropriate methodologies, evidence and ethical practices.
  • Communicate evidence-based accounting conclusions to diverse audiences.

Fee Information

Field of Education Commencing Student Contribution 1,3 Grandfathered Student Contribution 1,3 Approved Pathway Course Student Contribution 2,3 Domestic Full Fee 4
080101 $2,253.00 $1,764.00 not applicable
  • Available as a Commonwealth Supported Place
  • HECS-HELP is available on this unit, depending on your eligibility3
  • FEE-HELP is available on this unit, depending on your eligibility4

1 Please refer to more information on student contribution amounts.
2 Please refer to more information on eligibility and Approved Pathway courses.
3 Please refer to more information on eligibility for HECS-HELP.
4 Please refer to more information on eligibility for FEE-HELP.

If you have any questions in relation to the fees, please contact UniConnect or more information is available on StudyAssist.

Please note: international students should refer to What is an indicative Fee? to get an indicative course cost.

Requisites

Prerequisites

BFA605 Contemporary Financial Accounting and Reporting

Teaching

Teaching Pattern

12 x 2-hour workshops (on-campus) and 12 x 1-hour online workshops (online students)

Weekly pre-recorded lectures on MyLO

AssessmentIn-class test (20%)|Research Pitch (35%)|Research Proposal (45%)
TimetableView the lecture timetable | View the full unit timetable

Textbooks

Required

You will need the following text:

Loftus, J., Leo, K., Daniliuc, S., Luke, B., Ang, H., Bradbury, M., Hanlon, D., Boys, N, and Byrnes, K. 2026, Financial Reporting, 5th edition, John Wiley & Sons, Milton, Qld.

PLUS you need access to the latest Accounting Standards.

PLEASE NOTE: An electronic copy of ALL accounting standards is available online FREE from http://www.aasb.gov.au/. 

Deegan C. 2023. Financial Accounting Theory 5th ed. CENGAGE (Hard and electronic copies available).

Rankin, M, Ferlauto, McGowan, S, & Stanton, P.  2026,   Contemporary Issues in Accounting 3rd ed,  John Wiley & Sons.

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 text books 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.
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 

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.