ACC706 Accounting Theory and Issues


M Accounting Core
M Professional Accounting Core

This subject engages students to develop a deeper appreciation of the function of accounting in today’s complex business environment. Students will be introduced to the role of theory in the development, application and regulation of accounting. The subject builds on students’ technical skills and their foundational knowledge of accounting practice. Topics include theory development in accounting, normative accounting theories, positive accounting theories, traditional approaches to the formulation of accounting, standard setting and institutional arrangements, ethics in accounting, social and environmental accounting issues, and professional judgement in accounting.


ACC700 Principles of Accounting
ACC701 Financial Accounting
ACC705 Corporate Accounting and Reporting