This course engages students in critical analysis of the major approaches to the formulation of an accounting theory. The features, similarities, differences and merits, or otherwise, of alternative theoretical approaches to analysing and dealing with contemporary problems facing accounting and accountants are examined.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
Upon successful completion of the requirements for this course, students should be able to:
1. read more widely in accounting;
2. explain the role of positive accounting theory in explaining and predicting accounting policy choice and the behaviour of the capital markets;
3. critically evaluate the role of regulation in financial reporting;
4. research and analyse complex contemporary financial accounting issues, and formulate well-reasoned and coherent arguments and reach well considered conclusions in relation to those issues;
5. critically analyse a selected contemporary issue in financial accounting and to communicate effectively in writing;
6. apply the Harvard referencing system appropriately to written submissions.
The specific learning objectives identified at the commencement of the lecture material for each of the topics are an integral part of the course/broad learning outcomes above.
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 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.
Requisite and Incompatibility
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:
- 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 |
|---|---|
| 2017 | $3852 |
- International fee paying students
| Year | Fee |
|---|---|
| 2017 | $5130 |
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 |
|---|---|---|---|---|---|---|
| 2700 | 20 Feb 2017 | 27 Feb 2017 | 31 Mar 2017 | 26 May 2017 | 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 |
|---|---|---|---|---|---|---|
| 7677 | 24 Jul 2017 | 31 Jul 2017 | 31 Aug 2017 | 27 Oct 2017 | In Person | N/A |
