This course provides an introduction to behavioural accounting research and, more specifically, judgement and decision making research in accounting. The literature in this area is extensive, and encompasses disciplines including auditing, financial accounting and management accounting. As part of this course, you are expected to develop an appreciation and understanding of how behavioural research is conducted. Individuals’ decisions are affected by accounting information, and judgement is the cornerstone of auditing. BUSN8101 is designed to introduce you to some concepts related to judgement and decision-making and apply these concepts to the broader accounting and auditing contexts.
This course is only available to students enrolled in a PhD or MPhil in the College of Business and Economics. Enrolment must be approved by the Convenor of the program in which you are enrolled.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
After studying this course, you are expected to have attained proficiency in the following areas:
- appreciate the role of cognitive processes, individual characteristics, contextual factors and environmental variables on judgement and decision-making
- critically evaluate empirical research in this area
- develop a behavioural research question, design an appropriate behavioural experiment to examine the question, and conduct appropriate analysis
Other Information
See the course outline on the College courses page. Outlines are uploaded as they become available.
Indicative Assessment
Details about assessment may change during the first two weeks of semester. Please ensure that you check with your lecturer about any changes. Changes to the assessment schedule will be posted on the Wattle site.
Research Project - Experimental Design and Analysis 40%
Seminar Report and Presentation 30%
Essay 30%
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 12 hours a week (including non-teaching weeks) to completing the work. This will include attending classes, course reading, research, writing and assignment work.
Requisite and Incompatibility
You will need to contact the Research School of Accounting & Business Info Syst to request a permission code to enrol in this course.
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. Students continuing in their current program of study will have their tuition fees indexed annually from the year in which you commenced your program. Further information for domestic and international students about tuition and other fees can be found at Fees.
- Student Contribution 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 |
Course fees
- Domestic fee paying students
| Year | Fee | Description |
|---|---|---|
| 1994-2003 | $3234 | |
| 2014 | $3246 | |
| 2013 | $3240 | |
| 2012 | $3240 | |
| 2011 | $3240 | |
| 2010 | $3240 | |
| 2009 | $3240 | |
| 2008 | $3240 | |
| 2007 | $3240 | |
| 2006 | $3240 | |
| 2005 | $3234 | |
| 2004 | $3234 |
- International fee paying students
| Year | Fee |
|---|---|
| 1994-2003 | $3234 |
| 2014 | $3948 |
| 2013 | $3942 |
| 2012 | $3942 |
| 2011 | $3942 |
| 2010 | $3942 |
| 2009 | $3618 |
| 2008 | $3618 |
| 2007 | $3618 |
| 2006 | $3534 |
| 2005 | $3234 |
| 2004 | $3234 |
Offerings, Dates and Class Summary Links
ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.
First Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 3379 | 17 Feb 2014 | 07 Mar 2014 | 31 Mar 2014 | 30 May 2014 | In Person | N/A |
Second Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| Judgement and Decision Making Research in Accounti | ||||||
| 7373 | 21 Jul 2014 | 08 Aug 2014 | 31 Aug 2014 | 30 Oct 2014 | In Person | N/A |
