ACCT19082 Financial Accounting Theory

This course introduces students to different theories of financial accounting, which underlie the study, practice, and regulation of accounting within Australia and internationally. It examines arguments for and against the regulation of accounting, and examines contemporary issues in accounting practice including voluntary disclosure. Students will look at corporate strategy measures such as the balanced scorecard and issues relating to corporate governance. The use of case studies and literature searches provides students with skills to critically evaluate financial accounting theories and the study, practice and regulation of accounting.