|Year of offer||2017|
|Subject level||Graduate coursework|
|Fees||Subject EFTSL, Level, Discipline & Census Date|
Analysis of contemporary accounting issues within the frameworks of agency theory, capital markets theory and human judgement theory. The aim is to develop a critical understanding of established theories and assumptions underpinning financial accounting.
Intended learning outcomes
On successful completion of this subject, students should be able to:
- Analyse the role of theory development in explaining accounting behaviour;
- Evaluate the principal existing theories that explain the production and/or usage of financial accounting reports;
- Describe and critically evaluate the accounting regulatory process;
- Explain the principles that underlie the recognition and measurement of core accounting concepts and critically analyse their shortcomings;
- Evaluate the impact of globalisation on contemporary financial accounting practice;
- Synthesise the range of emerging issues in financial accounting.
On successful completion of this subject, students should have improved the following generic skills:
- Critical thinking, particularly in respect of the body of knowledge of the accounting discipline;
- Explanation of how a body of knowledge is created and disseminated;
- Application of theory to practice;
- Analysis of accounting problems and issues by applying conceptual frameworks;
- Oral and written communication, particularly in relation to the presentation of a logical, authoritative argument;
- Collaborative learning and teamwork.