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No offerings have been identified for this subject in 2015

ACC536 Accounting and Business History (8)

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 Location

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.

Subject information

Duration Grading System School:
One session.HD/FLSchool of Accounting and Finance

Enrolment restrictions

Accounting graduates only.

Learning Outcomes

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 2015 CSU Handbook was accurate at the date of publication: 01 October 2015. The University reserves the right to vary the information at any time without notice.