|Year of offer||2017|
|Subject level||Graduate coursework|
|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
On successful completion of this subject, students should be able to:
- Apply alternative paradigms to explain financial accounting practice;
- Explain how accounting practice influences decision-making at marcro-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.
On successful completion of this subject, students should have improved the following generic skills:
- Think critically about accounting choices and accounting regulations;
- Evaluate the economic influence of accounting practice;
- Think critically about potential motivations and consequences of accounting choices;
- Apply alternative research methodologies in understanding global accounting practice;
- Apply alternative statistical techniques to test alternative research questions; and
- Utilize verbal and written communications.