Unit

School Of Business

Accounting TheoryWestern Sydney University Unit Code: 200395.2

Discipline: ACCOUNTING

Student Contribution Band: 3

Level: 7

Credit Points: 10

Assumed Knowledge
This is a core unit in the Master of Commerce (Accounting) program 2688. Therefore it is assumed that students have a Bachelors degree in Accounting or equivalent.

---

Unit Enrolment Restrictions
Students wishing to take this unit need approval from an Academic Course Advisor (Accounting), and must be enrolled in a post-graduate program within the School of Business.

---

About this Unit
This unit examines the different theories advanced to explain accounting. Current accounting theories are also considered and critically reviewed together with the broader issues raised by their application. Empirical and behavioural research in accounting is explored by way of validation and contextualisation of accounting theories.