ACC341 Accounting Theory (8)
CSU Discipline Area: Accounting (ACCOU)
Duration: One session
Abstract:
An integrative subject designed to give students an understanding of theory relating to the development of the accounting discipline as it exists today in the global economy. It consists of three segments: the exploration of the nature and function of theories and their application to accounting; a temporal examination of accounting and its devolution to its present form from different theoretical perspectives; and an examination of the application of theoretical perspectives to particular issues in accounting such as financial accounting, professionalism, environmental accounting and behaviour. Throughout the subject, students are also encouraged to consider ethical dimensions of the theory of accounting.
+ Subject Availability Modes and Locations
| Session 1 | |
|---|---|
| Internal | CSU Study Centre Sydney |
| Internal | HELP University College |
| Distance | Bathurst | Session 2 |
| Internal | Albury-Wodonga |
| Internal | Bathurst |
| Internal | CSU Study Centre Melbourne |
| Internal | CSU Study Centre Sydney |
| Internal | Dubbo |
| Internal | Port Macquarie |
| Internal | Wagga Wagga |
| Distance | Bathurst | Session 3 |
| Distance | Bathurst |
Continuing students should consult the SAL for current offering details: ACC341
Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
Assumed Knowledge:
ACC222 External Reporting and ACC210 Management Accounting
Enrolment restrictions:
Students who have successfully completed RMBU2640 and RMBU3644 (old Orange Campus subjects) are eligible to enrol as they have met the pre requisite requirements.
Not available to students who have completed ACC340 .
Not available to students who have completed ACC383
Objectives:
Upon successful completion of this subject, students should:
- Be able to explain the role of theory in the nature and development of accounting as a discipline;
- Be able to describe, comprehend and apply the process of theory development;
- Be able to compare and contrast the diverse perspectives which can be used to explain historically the development of accounting;
- Be able to deconstruct some accounting issues that have been the subject of theoretical analysis;
- Be able to engage in the accounting discourse including critical analysis of its reflexive role in society.
Syllabus:
The subject will cover the following topics:
- The history of accounting;
- The nature, construction and verification of theories;
- Prescriptive, explanatory and predictive theories of accounting;
- Accounting regulation and politics;
- Alternative theoretical perspectives;
- Critical perspectives of Accounting;
- Social and environmental accounting;
- Culture and international accounting; and
- Ethics and Professionalism in Accounting.
The information contained in the 2013 CSU Handbook was accurate at the date of publication: 24 April 2013. The University reserves the right to vary the information at any time without notice.