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AFM401 Accounting Theory

Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study
Armidale Trimester 2 On Campus
Intensive School(s) None
Supervised Exam There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled.
Pre-requisites candidature in a postgraduate award
Co-requisites None
Restrictions AFM301
Notes None
Combined Units AFM301 - Accounting Theory
Coordinator(s) Michelle Goyen (mgoyen@une.edu.au)
Unit Description

This unit develops students' understanding of different accounting theories that underpin accounting methods, regulations and disclosure by reporting entities. It introduces contemporary issues in accounting practice, within Australia and around the globe. Particular issues to be addressed will include: the relationship of theory to accounting, the financial reporting environment and regulations; normative and positive accounting theories; unregulated corporate reporting decisions; and capital market and behavioural research in financial reporting.
Materials Textbook information will be displayed approximately 8 weeks prior to the commencement of the teaching period. Please note that textbook requirements may vary from one teaching period to the next.
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Assessment Assessment information will be published prior to commencement of the teaching period.
Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. compare, contrast and apply different theories of accounting;
  2. explain the financial reporting environment and regulation in financial accounting;
  3. critically analyse and explain the role of theories and their application in the corporate world;
  4. identify and evaluate unregulated financial reporting decisions;
  5. critique and explain issues relating to international harmonisation of accounting practice; and
  6. demonstrate an enhanced level of competence in critical/analytical techniques of research, investigation skills and essay/thesis writing.

Graduate Attributes (GA)
Attribute Taught Assessed Practised
1 Knowledge of a Discipline
Taught through all teaching material, practised through completion of tutorials and assessments, assessed in all assessment tasks. 		True True True
2 Communication Skills
The primary communication skill developed is written communication via the preparation of the assignment and the use of the online discussion board. 		True True True
3 Global Perspectives
Examination of the adoption of international accounting standards provides a global perspective on accounting theory and practice. 		True True True
4 Information Literacy
A number of information sources are provided in the unit materials and students are required to interpret and synthesise these. In addition, the assignment requires research beyond the unit materials. 		True True True
5 Life-Long Learning
This unit will equip you with a conceptual framework enabling you to follow developments in corporate financial reporting as they unfold over the coming years and equip you to pursue life-long learning of the subject matter. 		True
7 Social Responsibility
The concept of social responsibility is explored in the corporate reporting context. 		True True
   

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