Financial accounting theory
Professor Graham Peirson
One 3-hour session per week * First semester * Clayton * Prerequisite: AAF3120
Synopsis This subject is concerned with the nature of theory in general and of accounting theory in particular. Topics to be studied include the nature of theory and research, the nature and development of accounting theory, the conceptual framework and contemporary accounting issues, descriptive and prescriptive accounting theories, and empirical research in accounting.
Assessment Written (3000 words): 30% * Seminar participation: 20% * Examination (3 hours): 50%
Prescribed texts
Henderson M S and others Financial accounting theory: Its nature and development Longman-Cheshire, 1992