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ACC341 Accounting Theory

ACC341 is designed to examine accounting theory in the global economy, drawing on prior knowledge of accounting. This subject covers the nature and function of theories and their application to accounting; a historical examination of accounting and its development to its present as interpreted from different perspectives; and an examination of the application of theoretical perspectives to particular issues in accounting such as financial accounting, professionalism, environmental accounting, and behavior. Throughout the subject, students are encouraged to consider ethical dimensions of the theories applied within the discipline of accounting.

Subject Outlines

Current students can view Subject Outlines for recent sessions. Please note that Subject Outlines and assessment tasks are updated each session.

Availability

The subject is available in the following sessions:

• Session 1 (30)
  • On Campus: CSU Study Centre Melbourne, CSU Study Centre Sydney
  • Online: Bathurst Campus
• Session 2 (60)
  • On Campus: Albury-Wodonga Campus, Bathurst Campus, Port Macquarie Campus, Wagga Wagga Campus
  • Online: Bathurst Campus
• Session 3 (90)
  • Online: Bathurst Campus

Subject Information

Grading System

HD/FL

Duration

One session

School

School of Accounting and Finance

Enrolment Restrictions

• Students who have successfully completed RMBU2640 and RMBU3644 (old Orange Campus subjects) are eligible to enrol as they have met the pre-requisite requirements.
• Not available to students who have completed ACC340.
• Not available to students who have completed ACC383.

Assumed Knowledge

ACC222 External Reporting and ACC210 Management Accounting

Incompatible Subjects

ACC383

Learning Outcomes

Upon successful completion of this subject, students should:

• be able to explain the role of theory in the nature and development of accounting as a discipline;
• be able to describe and apply the process of theory development;
• be able to evaluate ethical implications of theory in relation to current practice;
• be able to compare and contrast the diverse perspectives which can be used to explain the development of accounting theory including the impact of social change on accounting and vice versa;
• be able to deconstruct specific accounting issues that have been the subject of theoretical analysis; and
• be able to engage in the accounting discourse including critical analysis of the various theoretical approaches applied within the accounting discipline.

Syllabus

This subject will cover the following topics:

• the history of accounting;
• the nature, construction, and verification of theories;
• prescriptive, explanatory, and predictive theories of accounting;
• accounting regulation and politics;
• alternative theoretical perspectives;
• critical perspectives of Accounting;
• social and environmental accounting;
• culture and international accounting; and
• ethics and professionalism in accounting.