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Behavioural Research in Accounting (ACCT90039)
Graduate courseworkPoints: 12.5Not available in 2022
From 2023 most subjects will be taught on campus only with flexible options limited to a select number of postgraduate programs and individual subjects.
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Overview
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This subject examines research relating to how accounting affects, and is affected by, people. Investigations of accounting related judgments, decision making and organisational behaviours will be studied. Conceptually the subject will be founded on contrasting analyses from three perspectives: normative (e.g. economics-based), descriptive (e.g., psychology-based) and prescriptive (current or proposed accounting related practices). Topically recent exemplars of research across the major accounting subfields (e.g., financial, managerial, assurance and systems) will be analysed and critiqued. Methodologically this subject will examine studies employing experiments and other methods common to behavioural research in accounting.
Intended learning outcomes
On completion of the subject, students will be able to:
- Critically discuss the scope and themes of experimental and behavioural research in accounting across the subfields of the discipline.
- Compare, contrast and synthesize normative, descriptive and prescriptive research into accounting related judgments, decisions and organisational behaviours.
- Analyse accounting questions and issues using frameworks and theories from the behavioural sciences.
- Critically evaluate accounting research employing experiments and other methods of behavioural research.
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; teamwork.
- Some level of development: use of computer software.
Last updated: 20 January 2023
Eligibility and requirements
Prerequisites
Admission into the MC-COMACT Master of Commerce (Accounting)
Corequisites
None
Non-allowed subjects
None
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 20 January 2023
Assessment
Description | Timing | Percentage |
---|---|---|
Class Participation. | Throughout the teaching period | 10% |
Seminar presentations (10 x 2 minutes).
| Throughout the teaching period | 20% |
Written assignment.
| End of semester | 35% |
Take-home examination.
| 1 Weeks after the end of teaching | 35% |
Last updated: 20 January 2023
Dates & times
Not available in 2022
Time commitment details
Estimated total time commitment of 170 hours per semester
Last updated: 20 January 2023
Further information
- Texts
Prescribed texts
Selected readings – Behavioural Research in Accounting - Department of Accounting (current year version).
- Related Handbook entries
This subject contributes to the following:
Type Name Course Master of Commerce (Accounting)
Last updated: 20 January 2023