ACX4190 - Behavioural research in 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)

Professor Robyn Moroney

Not offered in 2018


Students must be enrolled in course B3701.




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