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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
- 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;
- Understand the development of accounting standards;
- Synthesise the range of emerging issues in financial accounting;
- Understand the role of accounting information in firm valuation;
- Understand firm's disclosure practice and related regulations;
- Be able to communicate coherently, concisely and effectively in writing;
- Demonstrate a capacity to successfully engage in collaborative activities such as group based work and activities.
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.
Last updated: 12 November 2019