MAA906 - Contemporary Issues in Accounting
Unit details
| Year: | 2022 unit information |
|---|---|
| Enrolment modes: | Not offered in 2022 |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Unit Chair: | Trimester 1: Anne Wyatt |
| Cohort rule: | This unit is only available to students enrolled in M800, M820, M900 |
| Prerequisite: | Nil |
| Corequisite: | Nil |
| Incompatible with: | Nil |
| Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. |
| Scheduled learning activities - campus: | 1 x 3 hour seminar per week |
Content
This PhD unit introduces students to a review and critical analysis of research in financial accounting. In particular, this subject explores the dominant theories and methodologies adopted in contemporary financial accounting by analysing economics-based empirical research. Topics reviewed include the role of earnings in security valuation, earnings quality, earnings management, accounting disclosure and the role of regulation, institutional factors in accounting. In addition, this course also specifically focuses on social and environmental accounting, accounting ethics as well as critical perspective in accounting. The unit provides a bridge to advanced research.
| ULO | These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: | Deakin Graduate Learning Outcomes |
|---|---|---|
| ULO1 | Critically analyse and evaluate current issues in financial accounting research | GLO1: Discipline-specific knowledge and capabilities GLO2: Communication GLO4: Critical thinking |
| ULO2 | Comprehend, discuss and apply fundamental theories and methodologies to financial accounting research | GLO1: Discipline-specific knowledge and capabilities GLO2: Communication GLO4: Critical thinking |
| ULO3 | Appreciate the linkage between research findings and policy-making | GLO1: Discipline-specific knowledge and capabilities; |
| ULO4 | Communicate the results of research and analysis in both verbal and written form that meets acceptable academic standards | GLO1: Discipline-specific knowledge and capabilities |
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
Assessment
| Assessment Description | Student output | Grading and weighting (% total mark for unit) |
Indicative due week |
|---|---|---|---|
| Assessment 1: (Individual) Presentation (Oral) | 20 minutes | 20% | Weekly |
| Assessment 2: (Individual) Two Written Assignment Research Reports | 1500 words each | 30% | Week 5 & Week 9 |
| Assessment 3: (Individual) Written Assignment (Research Proposal) | 4000 words | 50% | Information not yet available |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Learning Resource
Texts and reading lists for units can be found on the University Library via the following link. Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Unit Fee Information
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