Issues in Contemporary Accounting

Unit code: BAO5535 | Study level: Postgraduate
12
(Generally, 1 credit = 10 hours of classes and independent study.)
City Campus
City Flinders
Online Real Time
VU Sydney
BAO5525 - Financial and Corporate Accounting
(Or equivalent to be determined by unit coordinator)
Overview
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Overview

This unit of study is the capstone accounting unit of postgraduate accounting study. The unit draws upon, and further develops, students’ prior knowledge of accounting. The unit is designed to develop students' analytical and critical thinking skills. It investigates and analyses aspects of the conceptual foundations of financial accounting; the relationship between financial accounting theories and accounting practices; and contemporary issues, including sustainability reporting, global harmonisation of international financial reporting standards, various industry-based measurement issues, accounting for agriculture, mining, and the role of business ethics and corporate governance.

Learning Outcomes

On successful completion of this unit, students will be able to:

  1. Critically review and interpret the role of theory in the development of accounting;
  2. Critically evaluate the role of accounting and accountability for the sustainable development of organisations;
  3. Critically review the accounting measurement and recognition principles as they apply in various business and industry contexts;
  4. Appraise the impact of business ethics and corporate governance on the accounting profession; and,
  5. Undertake accounting based assignments on an individual and team basis to develop personal and collaborative decision making skills.

Assessment

For Melbourne campuses

Assessment type: Case Study
|
Grade: 20%
Case study based on contemporary accounting reporting and disclosure
Assessment type: Project
|
Grade: 30%
Research project on a contemporary accounting issue (group)
Assessment type: Examination
|
Grade: 50%
Final examination

Required reading

Contemporary Issues in Accounting
Rankin, M., Ferlauto, K., McGowan, S. and Stanton, P. 2018. | John Wiley & Sons Australia, Queensland.

As part of a course

This unit is studied as part of the following course(s):

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