Faculty of Business and Economics

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This unit entry is for students who completed this unit in 2016 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

Monash University

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate, Postgraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.


Business and Economics

Organisational Unit

Department of Accounting


Not offered in 2016


This unit considers both theoretical and professional issues relevant to the various subdisciplines of accounting. The unit provides students with an overview of behavioural research in each of the following areas: management accounting and accounting information systems, financial accounting and auditing. Students are also provided with an appreciation of some of the issues involved in the most commonly applied research methods in behavioural accounting research.


The learning goals associated with this unit are to:

  1. critically evaluate empirical research and identify major research questions in behavioural research in accounting
  2. critically evaluate recent developments in behavioural research and implications for accounting researchers/practitioners
  3. illustrate the key strengths and weaknesses in commonly applied research methods in behavioural research
  4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in behavioural accounting and demonstrate in individual assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4190.


Within semester assessment: 100%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

Chief examiner(s)


Students must be enrolled in Bachelor of Commerce (Honours), Postgraduate Diploma in Economics and Commerce or equivalent.