ACT505 Accounting Theory

This is a postgraduate unit and only available to students enrolled in postgraduate courses.

This unit provides students with skills to appreciate and evaluate alternative theories and perspectives of accounting and contemporary accounting practice. This appreciation of accounting theories will enable students to engage, construct and implement present relevant information. The phrase 'theory defines practice' reflects a truth behind successful accounting practice across the world. Reflecting upon this idea, students studying this unit will develop important skills and a critical appreciation of both theories in accounting and contemporary accounting practice across a variety of contexts and applications. The unit provides students with a critical understanding of key theoretical concepts and perspectives, the application of accounting standards and emerging issues in accounting. On successful completion of the unit, students will have gained critical perspective of accounting theories and skills enabling them to better perform as accounting professionals in the competitive global environment.

Unit Information


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