Unit of Study ACCT6006 Contemporary Issues in Accounting Theory (2024)

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Unit Snapshot

Unit type

PG Coursework Unit
Credit points

12
Faculty & College

Faculty of Business, Law and Arts
Placement

No

Pre-requisites

ACCT6001 - Company and Financial Reporting

Unit description

Introduces students to the general nature of accounting theory and its function in relation to problems confronting the accounting profession. Accounting practices including accounting rules, principles and process are examined within the context of contemporary theoretical perspectives and socio-political behaviours of market participants.

Unit content

Module 1: Contemporary issues and the Conceptual Framework for accounting

Module 2: Standard setting, measurement and fair value accounting

Module 3: Theories in accounting and products of the financial reporting process

Module 4: Capital market research in accounting and Earnings management

Module 5: Integrated reporting and sustainability

Module 6: International accounting and other issues

Availabilities

Location	Domestic	International
Gold Coast	Term3	Term3
Melbourne	N/A	Term3
Online	Term3	N/A
Perth	N/A	Term3
Sydney	N/A	Term3

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

identify and make a clear distinction between different theories of accounting

choose between and apply specific theories in accounting to current events and contemporary financial reporting issues/scenarios

analyse and critically evaluate chosen specific theories in accounting to current events and contemporary financial reporting issues/scenarios

reflect on different accounting theories in relation to current events and contemporary financial reporting issues/scenarios.

Teaching and assessment

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Case study	30%
Essay	50%

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Case study	30%
Essay	50%

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Case study	30%
Essay	50%

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Case study	30%
Essay	50%

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Case study	30%
Essay	50%

Prescribed learning resources

Prescribed Texts

Students have the choice of an e-text version or a hard copy version. E-text recommended.: Michaela Rankin, Kimberly Ferlauto, Susan McGowan, Patricia Stanton, 2022, Contemporary Issues in Accounting, 3rd edn, John Wiley and Sons Australia, Milton, QLD. ISBN: 9780730397823.

Prescribed Resources/Equipment

Access to a computer with a webcam and reliable internet connection.

Prescribed Learning Resources may change in future Teaching Periods.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.

Fee paying courses
For postgraduate or undergraduate full-fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees.

Find out more for domestic fees