ACC341 Accounting Theory (8)

Drawing on prior knowledge of accounting, ACC341 is designed to examine accounting theory in the global economy. This subject covers the nature and function of theories and their application to accounting; a historical examination of accounting and its development to its present as interpreted from different 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 encouraged to consider ethical dimensions of the theories applied within the discipline of accounting.

Subject availability
Session 1 (30)
On Campus
CSU Study Centre Melbourne
CSU Study Centre Sydney
Bathurst Campus
Session 2 (60)
On Campus
Albury-Wodonga Campus
Bathurst Campus
Port Macquarie
Wagga Wagga Campus
Bathurst Campus
Session 3 (90)
Bathurst Campus
Continuing students should consult the SAL for current offering details. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
Subject Information
Grading System
One session
School of Accounting and Finance
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

Assumed Knowledge

ACC222 External Reporting and ACC210 Management Accounting

Subject Relationships
Incompatable Subjects
Learning Outcomes
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 and apply the process of theory development;
  • be able to evaluate ethical implications of theory in relation to current practice;
  • be able to compare and contrast the diverse perspectives which can be used to explain the development of accounting theory including the impact of social change on accounting and vice versa;
  • be able to deconstruct specific accounting issues that have been the subject of theoretical analysis; and
  • be able to engage in the accounting discourse including critical analysis of the various theoretical approaches applied within the accounting discipline.
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.
Current Students

For any enquiries about subject selection or course structure you will need to contact your Course Director. You can find the name and contact details for your Course Director in your offer letter or contact your School office.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 334 733 (free call within Australia) or enquire online.

The information contained in the 2017 CSU Handbook was accurate at the date of publication: June 2018. The University reserves the right to vary the information at any time without notice.