The objective of this course is to provide the student with the opportunity to obtain a sound knowledge of normative, positive and critical theories of accounting. The course begins by examining the nature of theories and alternative forms of logic. The conceptual framework and key contemporary and historical accounting issues are examined, highlighting the role of theory in understanding current accounting standards, accounting practice and the use of accounting information by the myriad stakeholders in reporting entities. Throughout the course examples of the relationship between theories of accounting and decisions facing real people (accountants and financial statement users) are highlighted.

At the conclusion of the unit students will have read more widely in accounting and will have acquired a deeper and more critical appreciation of what defines contemporary accounting practice, and more importantly, what it is that should define the nature, scope and future of accounting. Students will be familiar with concepts of theory development and theories of accounting policy choice, measurement of economic income and the societal use of accounting information. Students will have achieved a deeper understanding of selected contemporary issues in accounting, and have developed an ability to critically analyse these issues within the theoretical framework developed earlier in the course.

• Essay Part A Referencing Exercise and Essay Plan - 10%
• Essay Part B Research Essay - 30%
• Final Exam - 60%

At least three contact hours per week plus you should be prepared to devote an average of 10 hours per week of private study in relation to this course.

BUSN2015 Company Accounting or COMM 2015 Company Accounting.

Incompatible with COMM3001 Accounting Theory.

See Course Outline: http://cbe.anu.edu.au/courses/outline/BUSN3001.pdf

See Course Outline: http://cbe.anu.edu.au/courses/outline/BUSN3001.pdf

See Course Outline: http://cbe.anu.edu.au/courses/outline/BUSN3001.pdf