This unit (BAO5535) 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.
Unit details
Location:
Study level:
Postgraduate
Credit points:
12
Unit code:
BAO5535
Prerequisites
BAO5525 - Financial and Corporate Accounting
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Learning Outcomes
| 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
| Assessment type | Description | Grade |
|---|---|---|
| Case Study | Case study based on contemporary accounting reporting and disclosure | 20% |
| Project | Research project on a contemporary accounting issue (group) | 30% |
| Examination | Final examination | 50% |
Required reading
Contemporary Issues in Accounting 2nd ed.
Rankin, M., Ferlauto, K., McGowan, S. and Stanton, P. 2018.
John Wiley & Sons Australia, Queensland.
Where to next?
As part of a course
This unit is studied as part of the following courses. Refer to the course page for information on how to apply for the course.
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