This subject covers a critical review of developments in accounting theory and professional standards including the search for a conceptual framework, the evaluation and comparison of various accounting models and discussion of contemporary management accounting and financial reporting issues.
HD/FL
One session
School of Accounting and Finance
Postgraduate students only.
Assumed knowledge for this subject is equivalent to that covered in ACC567.
- the origins of accounting;
- theory formation in accounting (including the development of a conceptual framework for measurement and valuation purposes);
- alternative measurement models to historical cost (including general price level, relative price level, current cost and current value models);
- accounting regulation and politics;
- the standard setting process and international accounting influences;
- capital market research and current disclosure issues;
- agency theory and accounting;
- accounting and accountants in organisations;
- international accounting;
- management accounting theories;
- behavioural and social aspects of budget control;
- the social, political, environmental and organisational context of accounting.
For further information about courses and subjects outlined in the CSU handbook please contact:
The information contained in the CSU Handbook was accurate at the date of publication: May 2019. The University reserves the right to vary the information at any time without notice.