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Behavioural Accounting Research (ACCT40007)

HonoursPoints: 12.5On Campus (Parkville)

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Overview

Availability
Winter Term
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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 successful completion of this subject, students should be able to:

  • Discuss the scope and themes of experimental and behavioural research in accounting across the subfields of the discipline.
  • Compare and contrast 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.
  • 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: 31 January 2024

Eligibility and requirements

Prerequisites

Admission into the BH-COM Bachelor of Commerce (Degree with Honours)

Corequisites


Non-allowed subjects


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: 31 January 2024

Assessment

DescriptionTimingPercentage

10 x 1.5 minute seminar presentations

  • 15 minutes (total)
Throughout the teaching period30%

Class participation

Throughout the teaching period10%

Written assignment

  • 1250 words
End of the teaching period30%

Take-home end-of-semester examination

  • 1250 words
During the examination period30%

Last updated: 31 January 2024

Dates & times

  • Winter Term
    Principal coordinatorMichael Davern
    Mode of deliveryOn Campus (Parkville)
    Contact hours36
    Total time commitment170 hours
    Teaching period24 June 2024 to 21 July 2024
    Last self-enrol date28 June 2024
    Census date 5 July 2024
    Last date to withdraw without fail26 July 2024
    Assessment period ends 2 August 2024

    Winter Term contact information

    m.davern@unimelb.edu.au

Time commitment details

170 Hours

What do these dates mean

Visit this webpage to find out about these key dates, including how they impact on:

  • Your tuition fees, academic transcript and statements.
  • And for Commonwealth Supported students, your:
    - Student Learning Entitlement. This applies to all students enrolled in a Commonwealth Supported Place (CSP).

    Subjects withdrawn after the census date (including up to the ‘last day to withdraw without fail’) count toward the Student Learning Entitlement.

Last updated: 31 January 2024

Further information

  • Texts

    Prescribed texts

    Selected readings – Behavioural Accounting Research - Department of Accounting (current year version). This text wil be provided by the subject coordinator.

Last updated: 31 January 2024