AFC4120

Financial accounting theory

(BUS)

Professor Graham Peirson

7 points + 1.5-hour session per week + Full year + Clayton + Prerequisite: AFC3120

Synopsis: The nature of theory in general and of accounting theory in particular. Topics 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: Two written essays (6000 words): 60% + Two seminar presentations: 40%