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MAA906 - Contemporary Issues in Accounting

Year:

2023 unit information

Enrolment modes:Trimester 1: Burwood (Melbourne)
Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 1: Jun Yao
Cohort rule:This unit is only available to students enrolled in M800 - Master of Commerce, M820 - Master of Research (Business), M900 - Doctor of Philosophy
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
GLO2: Communication
GLO4: Critical thinking

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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