Advanced Theory in Accounting (H)

Undergraduate | 2026

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Mode
Mode
Your studies will be on-campus, and may include some online delivery
On campus
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Area/Catalogue
ACCT 4000
Course ID icon
Course ID
205088
Campus icon
Campus
Adelaide City Campus
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course owner
Course owner
Adelaide University
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Course level
4
Work Integrated Learning course
Work Integrated Learning course
No
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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.
No
University-wide elective icon
University-wide elective course
No
Single course enrollment
Single course enrolment
No

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.

Prerequisite(s)

N/A

Corequisite(s)

N/A

Antirequisite(s)

  • must not have completed ACCTING4101 Advanced Theory in Accounting (H) at the University of Adelaide

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The Student Contribution amount displayed below is for students commencing a new program from 2021 onwards. If you are continuing in a program you commenced prior to 1 January 2021, or are commencing an Honours degree relating to an undergraduate degree you commenced prior to 1 January 2021, you may be charged a different Student Contribution amount from the amount displayed below. Please check the Student Contribution bands for continuing students here. If you are an international student, or a domestic student studying in a full fee paying place, and are continuing study that you commenced in 2025 or earlier, your fees will be available here before enrolments open for 2026.