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Contemporary Issues in Accounting PG (6228.5)

Level: Postgraduate Level
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: Canberra Business School


Possible changes to your unit's learning activities and assessment items

For the remainder of 2020, resulting from Australian Government's directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, any exams that are required for assessment in a unit will be online exams. Online exams may also use online proctoring to help assure the academic integrity of those exams. Please contact your unit convener with any questions.

While the University has made efforts to ensure that Unit Outlines reflect a unit’s learning activities and assessment items, any changes to Australian Government directives because of the COVID-19 pandemic may require changes to these during the semester to ensure the safety and well being of students and staff. These changes will not be updated in the published unit outline, but will be communicated to you via your unit’s UCLearn(Canvas) teaching site. Any changes made will continue to meet the unit’s learning outcomes, as described in the Unit Outline.

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, 2020, ON-CAMPUS, BRUCE (197817) - View
  • Semester 1, 2020, ON-CAMPUS, BRUCE (197814) - View
  • Semester 2, 2019, ON-CAMPUS, BRUCE (187384) - View
  • Semester 1, 2019, ON-CAMPUS, BRUCE (187190) - View
  • Semester 2, 2018, ON-CAMPUS, BRUCE (179469) - View
  • Semester 1, 2018, ON-CAMPUS, BRUCE (178192) - View
  • Semester 2, 2017, ON-CAMPUS, BRUCE (167651) - View
  • Semester 1, 2017, ON-CAMPUS, BRUCE (167107) - View
  • Semester 2, 2016, ON-CAMPUS, BRUCE (155848) - View
  • Semester 1, 2016, ON-CAMPUS, BRUCE (155847) - View
  • Semester 2, 2015, EVENING, BRUCE (140516) - View
  • Semester 1, 2015, EVENING, BRUCE (146174) - View

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 the impact of historical, social and political contexts that impact upon the nature of accounting;

2. Critically examine and interpret contrasting theoretical perspectives that inform 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 through examining research 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 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

Contact Hours

Normally 39 hours per semester.


6222 Accounting Systems and Practices G AND 6253 Management Accounting PG.


11403 Corporate Accounting PG AND 6227 Company Accounting PG.

Assumed Knowledge


Incompatible Units

11217 Contemporary Issues in Accounting, 6399 Contemporary Issues in Accounting

Equivalent Units


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