Contemporary Issues in Accounting M

Course Level Postgraduate

Year

Area/Catalogue
ACCT 5015

Course Level
Postgraduate

Offered Externally
Yes

Note: This offering may or may not be scheduled in every study period. Please refer to the timetable for further details.

Course ID
012986

Unit Value
4.5

University-wide elective course
No

Course owner
UniSA Business

Future Student Enquiry Current UniSA Student Enquiry

Course aim

To extend students' ability to research and critically analyse financial accounting and corporate reporting theories and their application to controversial accounting standards and practices.

Course content

Financial accounting theory; positive accounting theory; reactions of capital markets to financial reporting; theories in accounting; corporate social and environmental reporting; non-financial data and information; regulations of financial accounting and standard setting and the conceptual framework for financial reporting; earnings management and revenue; corporate governance and corporate failure; accounting and ethical action and financial instruments.

Textbook(s)

Rankin, M, Stanton, P, McGowan, S & Ferlauto, K 2018, Contemporary issues in accounting, 2nd edn, John Wiley & Sons Australia, 9780730369011 / 9780730343530

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 5013	Advanced Accounting

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Preparatory	1 x 1 week
Workshop	3 hours x 10 weeks
INTERNAL, CITY WEST (INTENSIVE)
Workshop	30 hours x N/A
EXTERNAL, CITY WEST, ONLINE
External	30 hours x N/A

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Examination, Research assignment

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 4C)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the university. To determine the cost of this course, go to:
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Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.