Course overview
This course is designed to enable students to obtain an in-depth understanding of some of the main theoretical and research perspectives that have contributed to the literature in accounting and to be able to critically review the application of behavioural and market based theories underlying financial accounting and reporting, auditing and management accounting research. Topics in financial accounting and reporting include: applications of agency theory, positive accounting theory, legitimacy theory and institutional theory. This is essentially a reading-based course in which students will critically review scholarly research articles each week.
Course learning outcomes
- Articluate some of the major methodologies (paradigms or models) in accounting research
- Explain the strengths and weaknesses of each of the methodologies;
- Explain the relationship between research methodologies and research questions in accounting
- Lead discussion on accounting issues currently being debated by the accounting profession and others, that reflects awareness of the role that research findings can play in informing such debates
- Critically analyse accounting issues currently being debated and communicate their views both orally and in writing.