Accounting theory and current issues
Mr Kevin Sharp
6 points
* One 2-hour lecture and one 1-hour tutorial per week
*
Distance: approximately 12 hours per week
* Second semester
* Gippsland
* Prerequisites: GBU2004 and GBU2005
Objectives This is a final year subject in which students develop understanding of the historical background of accounting concepts and practices. This will enable them to conduct a critical review of conventional accounting practice and to examine alternative models proposed as solutions to recognised problems. Students will apply this knowledge to an analysis 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 knowledge of business ethics and the associated field of social responsibility accounting.
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%
Prescribed texts
Henderson S and others Financial accounting theory 2nd edn, Longman Cheshire, 1992
Velasquez M G Business ethics: Concepts and cases 3rd edn, Prentice-Hall, 1992
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