MAA906 - Contemporary Issues in Accounting
Unit details
| Year: | 2024 unit information |
|---|---|
| Enrolment modes: | Not offered in 2024. |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Cohort rule: | This unit is only available to students enrolled in M800, M820, M900 |
| Prerequisite: | Nil |
| Corequisite: | Nil |
| Incompatible with: | MAA428 |
| Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. This will include educator guided online learning activities within the unit site. |
| Educator-facilitated (scheduled) learning activities - on-campus unit enrolment: | 1 x 3 hour on-campus seminar (recordings provided) each 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 |
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) 2 x Report (Research) | 1500 words each | 30% | Week 5 & Week 9 |
| Assessment 3: (Individual) Written Assessment (Research Proposal) | 4000 words | 50% | Week 11 |
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
The texts and reading list for the unit can be found on the University Library at the link here: MAA906 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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