• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Classification Specialist
  • Course subject Business
  • Areas of interest Accounting, Commerce
  • Academic career PGRD
  • Course convener
    • Dr Sarah Adams
    • Dr Yi Lu
    • Dr Zhe Wang
  • Mode of delivery In Person
  • Offered in First Semester 2020
    Second Semester 2020
    See Future Offerings

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:

  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

Indicative Assessment

  1. Typical assessment may include, but not restricted to class participation, assignment(s), quizzes and examination(s). (null) [LO null]

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.

Inherent Requirements

Not applicable

Requisite and Incompatibility

The prerequisite for this course is BUSN7050 Corporate Accounting. This course is incompatible with BUSN3001 Accounting Theory.

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
Domestic fee paying students
Year Fee
2020 $3900
International fee paying students
Year Fee
2020 $6000
Note: Please note that fee information is for current year only.

Offerings, Dates and Class Summary Links

The list of offerings for future years is indicative only.
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
2361 24 Feb 2020 02 Mar 2020 31 Mar 2020 29 May 2020 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
7345 27 Jul 2020 03 Aug 2020 31 Aug 2020 30 Oct 2020 In Person N/A

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