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Research in Financial Accounting (ACCT40001)

HonoursPoints: 12.5On Campus (Parkville)

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Overview

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Semester 1
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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.

Generic skills

  • 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.

Last updated: 3 November 2022