Contemporary Issues in Accounting (6399.4)

CLOSED FOR FUTURE ENROLMENT.

Availability

Unit Outlines

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• Semester 2, 2018, ON-CAMPUS, TQB-SB (179295) - View
• Semester 2, 2018, ON-CAMPUS, GBCA-MELB (179298) - View
• 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

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Syllabus

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

Contact Hours

Normally thirty nine hours per semester.

Prerequisites

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