Timetable Of Accounting Courses

Ch 1 Deegan
Ch 2 & 3, 10
Deegan
Ch 9 Deegan
Ch 1 & 2 Smith
Ch 5, 8-11 Smith
Ch 4 Deegan
Ch 5 Deegan
Ch 6 Deegan
Ch 7-8 Deegan
Ch 11 Deegan
Ch 12 Deegan
Readings to be
provided on MyLO
Revision
BFA715 Accounting Perspectives and Research
1. Introduction to Theory
and Research
2. The Financial Reporting
Environment and
Regulation
3. Corporate Social
Responsibility &
Sustainability
4. Developing a Research
Idea
5. Research Ethics and
Methods
6. International Accounting
7. Measurement Issues
8. Normative Theories of
Research
9. PAT & Systems
Orientated Theories of
Research
10. Behavioural Research in
Accounting
11. Critical Theory
12. New and Developing
Issues in Accounting
13. Self-directed research
1.
WHAT IS A THEORY?
2.
Why it is important for accounting students to study accounting theory
3.
A brief overview of theories of accounting
INDUCTIVE ACCOUNTING THEORIES
EXPLANATORY AND PREDICTIVE (POSITIVE) ACCOUNTING THEORIES
PRESCRIPTIVE (NORMATIVE) ACCOUNTING THEORIES
4.
Evaluating theories of accounting
5.
Can we prove a theory?
6.
Evaluating theories—considerations of logic and evidence
7.
Key factors that influence the research process
8.
Outline of this book
True income theories
Decision usefulness theories
decision-makers emphasis
decision-models emphasis
Bebbington, Gray and Laughlin (2001, p. 418)
security price research
IS THE THEORY PARSIMONIOUS?
IS THE THEORY FALSIFIABLE?
EVALUATION THROUGH LOGICAL DEDUCTION
EVALUATING THE UNDERLYING ASSUMPTIONS
UNIVERSAL APPLICABILITY OF THEORIES
GENERALISING THEORIES FROM THE TESTING OF SAMPLES
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