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ACC536 Accounting and Business History (8)

CSU Discipline Area: Accounting (ACCOU)

Duration: One session.

Abstract:

This subject provides an introduction to history and historical analysis in accounting and business, tracing developments, events and crises in accounting from ancient times through to the early 21st century. A particular focus of the subject is on how social, industrial, business/institutional and regulatory change across millennia has shaped the nature of accounting and accountability. Emphasis on the relevance and implications of historical developments to the contemporary practice of accounting is a further key feature of the subject.

+ Subject Availability Modes and Locations

No offerings have been identified for this subject in 2013.Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: ACC536

Where differences exist between the handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Enrolment restrictions:

Accounting graduates only.

Objectives:

Upon successful completion of this subject, students should:

* be able to outline the nature of historiography and the range of research methods relevant to historical study in accounting and business
* be able to enumerate and discuss the differences between 'old' and 'new' accounting histories
* be able to chart the major developments in accounting thought and practice from ancient to contemporary times
* be able to demonstrate the essential skills to undertake and critically evaluate historical research in accounting and business
* be able to discuss the relevance of and apply historical findings to modern accounting practice.

Syllabus:

The subject will cover the following topics:

* Introduction to history and historical methods * Introduction to accounting and business history * Accounting in ancient times * Accounting and Classical Antiquity * Accounting in the Middle Ages * Accounting and the Renaissance * Accounting and the Industrial Revolution * Accounting in the 20th and 21st Centuries

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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.