Course overview
The aim of this course is to extend students' knowledge and understanding of financial accounting theory and the difficulties of formulating accounting theories. Nature of theory and theory testing; accounting policy choice; normative theory, positive accounting theory; capital market research (CMR); behavioural research; critical perspectives of accounting; latest developments and current issues in accounting.
Course learning outcomes
- Explain the role of the practising accountant and their professional societies in the development of accounting principles.
- Discuss the dominant approaches in accounting research.
- Appraise the theoretical validity and practical feasibility of proposed solutions for the reform of accounting principles.
- Apply the main features of accounting reforms.
- Demonstrate Business Enterprise Skills in the context of the Accounting discipline: i) Problem Solving (advanced level); and ii) Ethical Awareness (advanced level).
Availability
Class details
Online
Class number 2004
Section 01OL
Size 500
Available 474
Notes:
Class details
Online
Class number 4004
Section 01OL
Size 500
Available 494
Notes:
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