This is a Timetable Of Accounting Courses from the University of Tasmania. Accounting Perspectives and Research introduces you to accounting research as well as the underlying ideas and other factors that have had a significant impact on accounting practice. Furthermore, the unit takes into account current research on new challenges. As a result, you'll have a better knowledge of the historical and present concerns that have shaped accounting practice, accounting regulation, and accounting theory. Over time, three primary methods or opinions have emerged in accounting theory. The descriptive (positive), normative, and critical perspectives are the three types of perspectives. This unit will help you investigate current concerns such as social and environmental accountability, the ethical and global dimensions of accounting, Conceptual Framework projects, and the political framework in which accounting policy decisions are decided using these theoretical points of view. To get more timetable or timeline templates you can visit EdrawMind's community.
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Outline
BFA715 Accounting Perspectives and Research
1. Introduction to Theory
and Research
Ch 1 Deegan
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
True income theories
Decision usefulness theories
decision-makers emphasis
security price research
decision-models emphasis
4. Evaluating theories of accounting
IS THE THEORY PARSIMONIOUS?
5. Can we prove a theory?
IS THE THEORY FALSIFIABLE?
6. Evaluating theories—considerations of logic and evidence
EVALUATION THROUGH LOGICAL DEDUCTION
EVALUATING THE UNDERLYING ASSUMPTIONS
UNIVERSAL APPLICABILITY OF THEORIES
GENERALISING THEORIES FROM THE TESTING OF SAMPLES
7. Key factors that influence the research process
8. Outline of this book
2. The Financial Reporting
Environment and
Regulation
Ch 2 & 3, 10
Deegan
3. Corporate Social
Responsibility &
Sustainability
Ch 9 Deegan
4. Developing a Research
Idea
Ch 1 & 2 Smith
5. Research Ethics and
Methods
Ch 5, 8-11 Smith
6. International Accounting
Ch 4 Deegan
7. Measurement Issues
Ch 5 Deegan
8. Normative Theories of
Research
Ch 6 Deegan
9. PAT & Systems
Orientated Theories of
Research
Ch 7-8 Deegan
10. Behavioural Research in
Accounting
Ch 11 Deegan
11. Critical Theory
Ch 12 Deegan
12. New and Developing
Issues in Accounting
Readings to be
provided on MyLO
13. Self-directed research
Revision
Bebbington, Gray and Laughlin (2001, p. 418)
Timetable Of Accounting Courses
1
79
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
BFA715 Accounting Perspectives and Research
1. Introduction to Theory
and Research
Ch 1 Deegan
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
True income theories
Decision usefulness theories
decision-makers emphasis
security price research
decision-models emphasis
4. Evaluating theories of accounting
IS THE THEORY PARSIMONIOUS?
5. Can we prove a theory?
IS THE THEORY FALSIFIABLE?
6. Evaluating theories—considerations of logic and evidence
EVALUATION THROUGH LOGICAL DEDUCTION
EVALUATING THE UNDERLYING ASSUMPTIONS
UNIVERSAL APPLICABILITY OF THEORIES
GENERALISING THEORIES FROM THE TESTING OF SAMPLES
7. Key factors that influence the research process
8. Outline of this book
2. The Financial Reporting
Environment and
Regulation
Ch 2 & 3, 10
Deegan
3. Corporate Social
Responsibility &
Sustainability
Ch 9 Deegan
4. Developing a Research
Idea
Ch 1 & 2 Smith
5. Research Ethics and
Methods
Ch 5, 8-11 Smith
6. International Accounting
Ch 4 Deegan
7. Measurement Issues
Ch 5 Deegan
8. Normative Theories of
Research
Ch 6 Deegan
9. PAT & Systems
Orientated Theories of
Research
Ch 7-8 Deegan
10. Behavioural Research in
Accounting
Ch 11 Deegan
11. Critical Theory
Ch 12 Deegan
12. New and Developing
Issues in Accounting
Readings to be
provided on MyLO
13. Self-directed research
Revision
Bebbington, Gray and Laughlin (2001, p. 418)
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Outline
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