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Contemporary Issues in Accounting (6399.4)

Level: Undergraduate Third Year Level
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: School of Information Systems & Accounting


Unit Outlines

To view your Unit Outline, click View to log in to MyUC and access this information, or visit your unit's online teaching site.

  • Semester 2, 2018, ON-CAMPUS, BRUCE (179297) - View
  • HKBU Trimester 2, 2018, ON-CAMPUS, HKBU (180807) - View
  • UC Term 4, 2017, ON-CAMPUS, HKBU (173480) - View
  • Semester 2, 2017, ON-CAMPUS, TQB-SB (174085) - View
  • Semester 2, 2017, ON-CAMPUS, GBCA-MELB (171370) - View
  • Semester 2, 2017, ON-CAMPUS, BRUCE (167368) - View
  • UC Term 2, 2017, ON-CAMPUS, HKBU (173585) - View
  • Semester 2, 2016, ON-CAMPUS, UC-MELB (150994) - View
  • Semester 2, 2016, ON-CAMPUS, BRUCE (150995) - View
  • UC Term 3, 2016, INTENSIVE, HKBU (155308) - View
  • UC Term 4, 2015, INTENSIVE, HKBU (143613) - View
  • Semester 2, 2015, ON-CAMPUS, BRUCE (139138) - View
  • UC Term 2, 2015, INTENSIVE, HKBU (143611) - View

To locate a Unit Outline for a Unit prior to 2015 click here.

If a link to your Unit Outline is not displayed, please check back later. Unit Outlines are generally published by Week One of the relevant teaching period.


This unit provides a study of contemporary issues in financial and management accounting, perspectives on accounting regulation and public sector accounting, as well as providing a critical analysis of extant and alternative accounting systems. This unit provides a critical assessment of the role(s) and nature of accounting and the values and assumptions underlying accounting systems at both the micro and macro levels of society. It examines a number of sociological, political and philosophical studies that challenge more traditional images of accounting. It also explores interrelationships between accounting and the environment, ethics, industrial relations, management and social responsibility. Ethical issues are embedded throughout the unit.

Learning Outcomes

Students who successfully complete this unit will be able to:

1. Critically evaluate accounting in a socio-political context;

2. Critically examine and interpret a variety of theoretical perspectives on the nature of accounting and its role(s) in society;

3. Develop and demonstrate critical reading and creative and critical thinking in challenging the traditional presentation of accounting information;

4. Present a point of view, synthesising different opinions and contrasting opposing points of view;

5. Defend a normative framework for accounting within which to evaluate existing systems and address practical problems; and

6. Critically evaluate the different approaches to theory and research in accounting including positivism and critical theory in contextual areas including accounting regulation, social and environmental accounting, education and financial crises.

Assessment Items

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Contact Hours

Normally thirty nine hours per semester.


Accounting for Managers, Accounting Systems and Practices, and substantial progress through the Accounting major.

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