Authorised by Academic Registrar, April 1996
Objectives Accounting theory and current issues is an advanced subject in which students develop an understanding of the historical background of accounting concepts and practices. This understanding will enable a critical review of conventional accounting practice, and an examination of alternative models proposed as solutions to recognised problems. This review will include consideration of current issues such as developments in the not-for-profit sector (with emphasis on government accounting) and the conceptual framework project. Students will also gain a sound knowledge of business ethics and the associated field of social responsibility accounting.
Synopsis Topics include scientific method and emergencies of accounting theory; general descriptive and prescriptive theories; not-for-profit conceptual framework; and neo empirical research business ethics.
Assessment Assignments (2000 words): 30% + Examination (3 hours): 70%