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Develops a deeper and more critical appreciation of what defines contemporary accounting theory and practice and what it is that should define the nature, scope and future of accounting. Students are encouraged to explore the conventional wisdom, idiosyncracies and solecisms of accounting.
Having engaged in learning during the course, students will be able to demonstrate an understanding (e.g. explain, discuss and apply) of:1. Accounting theory and its importance to the understanding and practice of accounting.2. Several theories of accounting and their implications for the future development of accounting, including positive and normative theory, inductive and deductive theory development, legitimacy theory, critical theory, etc. 3. The nature of a range of issues in contemporary accounting practice, and critically engage in debates concerning this range of issues, including matters related to the development of accounting theory and practice.4. Issues related to the theory and practice of accounting.5. A range of factors which have influenced and continue to influence the development of the accounting profession, including globalisation, ethical theory, regulation, professionalisation, culture, and religion.6. Issues pertaining to the practice of accounting in a range of contexts, including valuation, standards, and the uses of accounting.
ACCT211 or ACIS211
AFIS301, ACIS311, AFIS311, AFIS501.
Rob Vosslamber
There is no prescribed text for this course; rather journal articles and other readings will be available on LEARN to complement each lecture and as a basis for tutorial discussion.Students may also locate further information on various topics by consulting any of a range of texts entitled 'Accounting Theory' in the library (LC call number HF5625).
Course Outline 2014 Outline Learn
Domestic fee $709.00
International fee $3,063.00
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
For further information see Department of Accounting and Information Systems on the departments and faculties page .