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BUSN8101 Special Topics in Commerce

BUSN8101 is only available under certain award programs.

Offered By School of Accounting & Business Info Systems
Academic Career Graduate Coursework
Course Subject Business
Offered in First Semester, 2013, Second Semester, 2013, First Semester, 2014, and Second Semester, 2014
Unit Value 6 units
Course Description

This course provides an introduction to behavioural accounting research and, more specifically, judgement and decision making research in accounting. The literature in this area is extensive, and encompasses disciplines including auditing, financial accounting and management accounting. As part of this course, you are expected to develop an appreciation and understanding of how behavioural research is conducted. Individuals’ decisions are affected by accounting information, and judgement is the cornerstone of auditing. BUSN8101 is designed to introduce you to some concepts related to judgement and decision-making and apply these concepts to the broader accounting and auditing contexts.

This course is only available to students enrolled in a PhD or MPhil in the College of Business and Economics. Enrolment must be approved by the Convenor of the program in which you are enrolled.

Learning Outcomes

 

After studying this course, you are expected to have attained proficiency in the following areas:

  • appreciate the role of cognitive processes, individual characteristics, contextual factors and environmental variables on judgement and decision-making
  • critically evaluate empirical research in this area
  • develop a behavioural research question, design an appropriate behavioural experiment to examine the question, and conduct appropriate analysis
Indicative Assessment

Details about assessment may change during the first two weeks of semester. Please ensure that you check with your lecturer about any changes. Changes to the assessment schedule will be posted on the Wattle site.

Research Project - Experimental Design and Analysis 40%

Seminar Report and Presentation 30%

Essay 30%

Workload

Students taking this course are expected to commit at least 12 hours a week (including non-teaching weeks) to completing the work. This will include attending classes, course reading, research, writing and assignment work.

Course Classification(s) AdvancedAdvanced courses are designed for students having reached 'first degree' level of assumed knowledge, which provide a deep understanding of contemporary issues; or 'second degree' and higher levels of knowledge; or for transition to research training programs., SpecialistSpecialist courses are designed for students having reached 'first degree' level of assumed knowledge, which provide for the acquisition of specialist skills; or 'second degree' and higher level of knowledge; or for transition to research training programs; or knowledge associated with professional accreditation., and TransitionalTransitional courses are designed for students from a broad range of backgrounds and learning achievements, which provide for the acquisition of generic skills; or an informed understanding of contemporary issues; or fundamental knowledge for transition to Advanced or Specialist courses.
Areas of Interest Commerce
Eligibility

At least an average of 65% (or equivalent) in the final two years of an Australian undergraduate degree.

Prescribed Texts

See Course Outline

Preliminary Reading

See Course Outline

Indicative Reading List

See Course Outline

Programs Master of Commerce and Master of Commerce
Other Information

For further information please refer to the course website

The information published on the Study at ANU 2013 website applies to the 2013 academic year only. All information provided on this website replaces the information contained in the Study at ANU 2012 website.

Updated:   13 Nov 2015 / Responsible Officer:   The Registrar / Page Contact:   Student Business Solutions