Accounting Theory and Research

About this subject

• What you'll learn

  Upon completion of this subject, students will be able to:

  1. demonstrate an advanced and integrated knowledge of the main theories relating to accounting and apply these to accounting problems;
  2. demonstrate an expert knowledge of the main alternative accounting treatments of items whose valuation is controversial;
  3. use a range of research, cognitive and communication skills to review, analyse, consolidate, synthesise and reflect critically on relevant information drawn from a range of sources in solving complex accounting related problems;
  4. work independently and collaboratively demonstrating mastery of desk research, use of appropriate online resources and the ability to present a viewpoint, argument or summary succinctly and clearly;
  5. demonstrate the ability to analyse, summarise and communicate clearly a range of ethical issues and decisions relevant to accounting professionals; and
  6. demonstrate a deep understanding of the factors driving the variations between the ways in which different countries and economic blocks prepare annual corporate accounting reports.

• Topics covered

• Description

• Assessments

• Textbooks

• About University of New England

Entry requirements

Part of a degree

To enrol in this subject you must be accepted into one of the following degrees:

Core

• UNE-MPA-MAS-2025 - Master of Professional Accounting

Elective

• UNE-MPA-GCE-2025 - Graduate Certificate in Accounting

Others

Candidature in the Graduate Certificate in Accounting or the Master of Professional Accounting.

Additional requirements

• Equipment requirements - Headphones or speakers (required to listen to lectures and other media). Headset, including microphone (highly recommended). Webcam (may be required for participation in virtual classrooms and/or media presentations).
• Software requirements - It is essential for students to have reliable internet access in order to participate in and complete your units, regardless of whether they contain an on campus attendance or intensive school component. For additional information please visit UNE Hardware Requirements: https://www.une.edu.au/current-students/support/it-services/hardware
• Other requirements -

  Textbook requirements:
  Textbook information is not available until approximately 8 weeks prior to the commencement of the Teaching period.
  Students are expected to purchase prescribed material.
  Textbook requirements may vary from one teaching period to the next.

Study load

0.125 EFTSL

This is in the range of 10 to 12 hours of study each week.

Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.

Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.