AFW3040

Accounting theory

(BUS)

Berwick, Gippsland: Mr Kevin Sharp (Chief examiner); Peninsula: Mr Paul de Lange; Malaysia: Ms Aniza Zainol

6 points + 2-hour lecture and 1-hour tutorial per week + OCDL, approximately 12 hours per week + Berwick, OCDL, Gippsland, Peninsula, second semester + Malaysia, first and second semester + Prerequisites: AFW2021 and AFW3050

Synopsis: Scientific method and emergency of accounting theory. General descriptive theories. General prescriptive theories. Not-for-profit, conceptual framework and neo-empirical research. Business ethics.

Assessment: Assignments (2000 words/presentation): 30% + Examination (3 hours): 70%