ACX4070 - Issues in financial accounting - 2018

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

Chief examiner(s)

Dr Dean Hanlon


Dr Dean Hanlon

Unit guides



  • First semester 2018 (On-campus)


Students must be enrolled in course B3701 or B6002.




This unit provides an overview of research in financial accounting, including consideration of the major theoretical foundations of the financial accounting discipline and the variety of research methods employed to investigate financial accounting topics. Research related to a variety of contemporary issues in financial accounting research is examined, including the determinants and consequences of accounting policy choice and financial reporting quality.


The learning goals associated with this unit are to:

  1. evaluate and contrast research paradigms and relevant theories in financial accounting research
  2. evaluate and contrast different research methods used in financial accounting research
  3. critically evaluate empirical research and develop an ability to identify major research questions in financial accounting research
  4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in financial accounting research and demonstrate in individual summative assessment tasks, acquisition of a comprehensive understanding of the topics covered by ACX4070.


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