Accounting theory and current issues
Mr John Cooney
6 points * Distance approximately 12 hours per week * Second semester * Gippsland * Prerequisite: GBU8014
Objectives Accounting theory and current issues is an advanced subject in which students develop an understanding of the historical background of accounting concepts and practices. This understanding will enable a critical review of conventional accounting practice, and an examination of alternative models proposed as solutions to recognised problems. This review will include consideration of current issues such as developments in the not-for-profit sector (with emphasis on government accounting) and the Conceptual Framework Project. Students will also gain a sound knowledge of business ethics and the associated field of social responsibility accounting.
Synopsis Scientific method and emergencies of accounting theory. General descriptive and prescriptive theories, not-for-profit conceptual framework and neo empirical research business ethics.
Assessment Assignments (2000 words): 30% * Examination (3 hours): 70%
Prescribed texts
Henderson and others Financial accounting theory 2nd edn, Longman Cheshire, 1992
Velasquez M G Business ethics: Concepts and cases 3rd edn, Prentice-Hall, 1992