• Home   /  
  • Archive by category "1"

Contemporary Issues In Accounting Essay Topics

An essay on conceptualization of issues in empirical accounting research

https://doi.org/10.1016/j.cjar.2013.05.001Get rights and content

Open Access funded by Sun Yat-sen University

Under a Creative Commons license

Copyright © 2013 Production and hosting by Elsevier B.V.

Abstract

Empirical research in accounting has lately focused much on sophisticated statistical methodology and econometrics and relatively less on conceptualization of the issues concerned. This essay is written to highlight the conceptualization of the issues as an important ingredient of empirical research in accounting. I present two methods of conceptualization – the single-entity approach and the game theoretic approach. I give several examples in accounting research to explain the conceptualization process. I hope that this essay will fill a much needed void in the research process in accounting and restore the balance between conceptualization and methodology.

Keywords

Conceptualization

Maintained hypothesis

Single-entity approach

Game theory approach

Availabilities:

Unit aim

Introduces students to the general nature of accounting theory and its function in relation to problems confronting the profession. The profession operates in the context of an accounting practice including accounting rules, principles, standards and process of evolving professional changes in company and corporate affairs.

Unit content

Topic 1: Theories of accounting
Topic 2: Measurement in accounting
Topic 3: Regulation of accounting
Topic 4: Corporate social responsibility
Topic 5: Corporate governance
Topic 6: Critical accounting theory

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

Learning outcomes and graduate attributes

On completion of this unit, students should be able to:GA1GA2GA3GA4GA5GA6GA7
1explain the main concepts inherent in selected theories of accountingIntellectual rigourCultural competence
2apply various concepts of value and capital maintenance to the measurement of net assets and incomeIntellectual rigourCreativityCultural competence
3relate three theories of regulation to financial reportingCultural competence
4relate three theories to explain corporate social responsibility reportingEthical practiceCultural competence
5define corporate governance and assess the effectiveness of various corporate governance mechanismsIntellectual rigourEthical practiceCultural competence
6critically evaluate contemporary financial reporting practice.Intellectual rigourEthical practiceCultural competence

On completion of this unit, students should be able to:

  1. explain the main concepts inherent in selected theories of accounting
    • GA1: Intellectual rigour
    • GA7: Cultural competence
  2. apply various concepts of value and capital maintenance to the measurement of net assets and income
    • GA1: Intellectual rigour
    • GA2: Creativity
    • GA7: Cultural competence
  3. relate three theories of regulation to financial reporting
  4. relate three theories to explain corporate social responsibility reporting
    • GA3: Ethical practice
    • GA7: Cultural competence
  5. define corporate governance and assess the effectiveness of various corporate governance mechanisms
    • GA1: Intellectual rigour
    • GA3: Ethical practice
    • GA7: Cultural competence
  6. critically evaluate contemporary financial reporting practice.
    • GA1: Intellectual rigour
    • GA3: Ethical practice
    • GA7: Cultural competence

Prescribed texts

Session 2

  • Prescribed text information is not currently available.

Session 3

  • Prescribed text information is not currently available.

Prescribed texts may change in future study periods.

Teaching and assessment

Coffs Harbour

Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Gold Coast

Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Lismore

Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Melbourne

Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Online

Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Papua New Guinea - IBS Enga

Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Papua New Guinea - IBS Port Moresby

Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Sydney

Assessment
Discussion board20%
Presentation40%
Exam: closed book40%
Notice

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2018 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees

International

Please check the international course and fee list to determine the relevant fees.

One thought on “Contemporary Issues In Accounting Essay Topics

Leave a comment

L'indirizzo email non verrà pubblicato. I campi obbligatori sono contrassegnati *