• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Classification Advanced
  • Course subject Business
  • Areas of interest Accounting
  • Academic career PGRD
  • Course convener
    • Prof Juliana Ng
  • Mode of delivery In Person
  • Offered in First Semester 2021
    See Future Offerings
Judgement and Decision Making Research in Accounting (BUSN8200)

This course involves on campus teaching. For students unable to come to campus there will be a remote option. See the Class Summary for more details.

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. BUSN8200 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 the Doctoral program in the Research School of Accounting, ANU College of Business and Economics. Enrolment must be approved by the Convenor of the program.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

Upon successful completion of this course students will be able to:
  1. Demonstrate an appreciation of the cognitive processes, individual characteristics, contextual factors and environmental variables on judgement and decision-making.
  2. Critically evaluate empirical research in this area.
  3. Develop a behavioural research question, design an appropriate behavioural experiment to examine the question, conduct appropriate analysis, and write a research paper.

Indicative Assessment

Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course. 

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.

Requisite and Incompatibility

You will need to contact the Research School of Accounting 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.  

Commonwealth Support (CSP) Students
If you 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). More information about your student contribution amount for each course at Fees

Student Contribution Band:
34
Unit value:
6 units

If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found 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
2021 $3360
International fee paying students
Year Fee
2021 $5580
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
2658 22 Feb 2021 01 Mar 2021 31 Mar 2021 28 May 2021 In Person View

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