ACCTING 4101 - Advanced Theory in Accounting (H)

North Terrace Campus - Semester 1 - 2015

This course is designed to fulfil the following student learning objectives: obtain an in-depth understanding of some of the main theoretical and research perspectives that have contributed to the literature in accounting; ability to critically review the application of behavioural and market based theories underlying financial accounting and reporting, auditing and management accounting research, respectively. Topics in financial accounting and reporting include: applications of agency theory, positive accounting theory, legitimacy theory, institutional theory. Topics in management accounting include: applications of contingency theory, control theory and grounded theory. This is essentially a reading-based course in which students will critically review scholarly research articles each week in advance. Participation marks will also be awarded for demonstration of effective reading and understanding the arguments presented

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