bus5aat advanced accounting theory
ADVANCED ACCOUNTING THEORY
BUS5AAT
2019
Credit points: 15
Subject outline
This subject exposes doctoral and Honours students to both established and cutting-edge scholarship in accounting theory across a range of different sub-disciplines, topic areas and competing perspectives. This is a core subject in the Bachelor of Accounting (Honours) program/ PhD. You will be given the opportunity to develop advanced theoretical understanding of substantive fields of accounting research; compare and contrast different theoretical perspectives; and analyse the applicability of competing theoretical approaches to big contemporary conceptual and practitioner problems. A key aim of the subject is to cultivate high-level writing, speaking and critical thinking skills as applied to advanced accounting theory. To this end, you will be given opportunities to develop their abilities to critically evaluate research articles, and to integrate knowledge from existing research into the development of a theoretical position.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinatorAxel Schulz
Available to Study Abroad StudentsNo
Subject year levelYear Level 5 - Masters
Exchange StudentsNo
Subject particulars
Subject rules
Prerequisites This subject is designed for Hons and Higher Degrees by Research students such as PhD and Masters by research. Any variation to this rule for any special cases must be approved by the Subject Coordinator.
Co-requisitesN/A
Incompatible subjectsN/A
Equivalent subjectsN/A
Special conditionsN/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | Reading materials related to Financial Accounting, Corporate Governance, Management Accounting and Social Accounting | Recommended | - | - |
Graduate capabilities & intended learning outcomes
01. Analyse primary and alternative theoretical frameworks in financial accounting;
- Activities:
- Seminars, readings, presentation and class discussions
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Speaking)
- Literacies and Communication Skills(Writing,Speaking)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
02. Distinguish between alternative perspectives of corporate governance and appreciate its interaction with contracting theory and financial accounting;
- Activities:
- Seminars, readings, presentation and class discussions
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Speaking)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
03. Evaluate management accounting thought, and alternative theories in management accounting research.
- Activities:
- Seminars, readings, presentation and class discussions
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Speaking)
- Literacies and Communication Skills(Writing,Speaking)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
04. Critically evaluate the design and use of performance measurement and control systems.
- Activities:
- Seminars, readings, presentation and class discussions
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Speaking)
- Literacies and Communication Skills(Writing,Speaking)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
05. Demonstrate the application of theory to analyse and evaluate accounting practice.
- Activities:
- Seminars, readings, presentation and class discussions
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Speaking)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Subject options
Select to view your study options…
Melbourne, 2019, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorAxel Schulz
Class requirements
SeminarWeek: 10 - 22
One 3.0 hours seminar per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Individual assignment (equivalent of 4000 words per student) | Final Assessment | 70 | 01, 02, 03, 04, 05 |
| Individual presentations (equivalent to 2000 words) | 30 | 01, 02, 03, 04 |