UO Contemporary Issues in Accounting

Undergraduate | 2026

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Area/Catalogue
ACCT 3004
Course ID icon
Course ID
202884
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course level icon
Course level
3
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
Yes
University-wide elective icon
University-wide elective course
Yes
Single course enrollment
Single course enrolment
Yes
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Note:
Course data is interim and subject to change

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).

Prerequisite(s)

N/A

Corequisite(s)

N/A

Antirequisite(s)

N/A