Contemporary Issues in Accounting

Course aim

The aim of this course is to extend students' knowledge and understanding of financial accounting theory and the difficulties of formulating accounting theories.

Course content

Nature of theory and theory testing; accounting policy choice; normative theory, positive accounting theory; capital market research (CMR); behavioural research; critical perspectives of accounting; latest developments and current issues in accounting.

Textbook(s)

CPA 2013, Accounting Handbook , 2012 or 2013 edn, Pearson

Henderson S 2013, Contemporary Issues in Accounting , 2nd edn, Pearson Australia Group (e-book version also available www.pearson.com.au/9781486015184), Melbourne

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 2005	Financial Accounting 2

Students must have completed or been granted credit for a minimum of 72 units in their program.

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Lecture	1.5 hours x 13 weeks
Tutorial	1.5 hours x 13 weeks
EXTERNAL, CITY WEST, DISTANCE EDUCATION
External	x 13 weeks
INTERNAL, OFFSHORE, HONG KONG BAPTIST UNIVERSITY
Seminar	2.5 hours x 8 days
Tutorial	10 hours x across 14 weeks
INTERNAL, OFFSHORE, TAYLOR'S BUSINESS SCHOOL
Lecture	2 hours x 14 weeks
Tutorial	2 hours x 13 weeks
External (Intensive lectures delivered by UniSA staff)	3 hours x 4 sessions

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

Assessment

Case study, Report, Written examination

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
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.