• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Course subject Business
  • Areas of interest Accounting
  • Academic career Undergraduate
  • Course convener
    • Dr Hai Wu
    • Dr Kun Wang
  • Mode of delivery In Person
  • Co-taught Course BUSN7005
  • Offered in First Semester 2018
    Second Semester 2018
    See Future Offerings

The objective of this course is to provide the student with the opportunity to obtain a sound knowledge of normative, positive and critical theories of accounting. The course begins by examining the nature of theories and alternative forms of logic. The conceptual framework and key contemporary and historical accounting issues are examined, highlighting the role of theory in understanding current accounting standards, accounting practice and the use of accounting information by the myriad stakeholders in reporting entities. Throughout the course examples of the relationship between theories of accounting and decisions facing real people (accountants and financial statement users) are highlighted.

Learning Outcomes

At the conclusion of the course students will:

1. have read more widely in accounting;

2. have acquired a deeper and more critical appreciation of what defines contemporary accounting practice, and more importantly, what it is that should define the nature, scope and future of accounting;

3. be familiar with concepts of theory development and theories of accounting policy choice, measurement of economic income and the societal use of accounting information;

4. have achieved a deeper understanding of selected contemporary issues in accounting;

5. have developed an ability to critically analyse these issues within the theoretical framework developed earlier in the course.

Other Information

See the course outline on the College courses page. Outlines are uploaded as they become available. 

Indicative Assessment

Typical assessment may include, but not restricted to, class participation, assignment(s), quizzes and examination(s).

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Workload

Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 9 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.

Requisite and Incompatibility

To enrol in this course you must have completed BUSN2015

Majors

Fees

Tuition fees are for the academic year indicated at the top of the page.  

If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Student Contribution Band:
Band 3
Unit value:
6 units

If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees.  Where there is a unit range displayed for this course, not all unit options below may be available.

Units EFTSL
6.00 0.12500
Note: Please note that fee information is for current year only.

Offerings and Dates

The list of offerings for future years is indicative only

First Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery
2615 19 Feb 2018 26 Feb 2018 31 Mar 2018 25 May 2018 In Person

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery
7628 23 Jul 2018 30 Jul 2018 31 Aug 2018 26 Oct 2018 In Person

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions