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Contemporary Issues in Accounting (11217.2)

Level: Level 3 - Undergraduate Advanced Unit
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: Canberra Business School

Availability

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 1, 2020, ON-CAMPUS, BRUCE (197748) - View
  • HKBU Trimester 3, 2019, ON-CAMPUS, HKBU (192559) - View
  • Semester 2, 2019, ON-CAMPUS, TQB-SB (184857) - View
  • Semester 2, 2019, ON-CAMPUS, GBCA-MELB (184856) - View
  • Semester 2, 2019, ON-CAMPUS, BRUCE (184855) - View
  • Semester 1, 2019, ON-CAMPUS, BRUCE (191499) - View

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Syllabus

This unit contextualises a range of contemporary issues in accounting (including issues relevant to the public sector), as well as providing a critical analysis of extant and alternative accounting systems in society. In essence, the unit is a study of what accounting does in society, and in that capacity, it critically assesses 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 sociological, political and philosophical issues that challenge traditional images of accounting. It also explores interrelationships between accounting and the environment, ethics, industrial relations, management and social responsibility, by embedding these issues throughout the unit.

Learning Outcomes

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

1. Critically evaluate the impact of historical, social and political contexts that impact upon the nature of accounting and its role(s) in society;

2. Critically examine and interpret contrasting issues-based challenges, including ethical challenges, that inform the nature of accounting and its role(s) in society;

3. Develop and demonstrate critical reading, creative and critical thinking in challenging the traditional presentation of accounting information through examining relevant literature;

4. Exercise judgment skills in defending a normative framework for accounting within which to evaluate existing systems and address practical problems, while addressing contrasting points of view; and

5. Critically evaluate different approaches to accounting knowledge in contextual areas including accounting regulation, social and environmental accounting, education and lessons from financial crises.

Assessment Items

Contact Hours

One 2 hour interactive lectures (issues based learning activities) and one 1 hour interactive workshop (issues based learning activities) on-campus per week.

Prerequisites

Must have passed 12 credit points from the Specialist Major in Accounting, including unit 11212 Accounting Systems and Practice AND 11213 Management Accounting.

Corequisites

None.

Assumed Knowledge

None.

Incompatible Units

6228 Contemporary Issues in Accounting PG.

Equivalent Units

None.



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