|Year of offer||2017|
|Fees||Subject EFTSL, Level, Discipline & Census Date|
This subject provides a rigorous review and critical analysis of the theory and methodology underlying economics-based empirical research in financial accounting.
Intended learning outcomes
At the completion of the subject, students should be able to:
- Apply alternative paradigms to explain financial accounting practice;
- Explain how accounting practice influences decision-making at macro-economic and micro-economic levels;
- Evaluate the role of accounting information in security valuation; and
- Describe how accounting and accounting regulation impact upon firm value due to the use of accounting numbers in contracting and political processes.
High level of development: oral communication; written communication; collaborative learning; statistical reasoning; application of theory to practice; interpretation and analysis; critical thinking; accessing data and other information from a range of sources; receptiveness to alternative ideas.
Moderate level of development: problem solving; synthesis of data and other information; evaluation of data and other information; use of computer software.
Some level of development: team work.