Studies in Corporate Reporting

Subject ACCT40001 (2010)

Note: This is an archived Handbook entry from 2010.

Credit Points: 12.50
Level: 4 (Undergraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2010:

Semester 1, Parkville - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable

Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: 36 hours of seminars
Total Time Commitment: Not available

306-301 Financial Accounting (or equivalent) and acceptance into the Honours program or as approved by Head of Department.

Corequisites: None
Recommended Background Knowledge: Please refer to Prerequisites and Corequisites.
Non Allowed Subjects: None
Core Participation Requirements:

For the purposes of considering requests for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Students Experiencing Academic Disadvantage Policy, academic requirements for this subject are articulated in the Subject Description, Subject Objectives, Generic Skills and Assessment Requirements for this entry.

The University is dedicated to provide support to those with special requirements. Further details on the disability support scheme can be found at the Disability Liaison Unit website:


Prof Nasser A. Spear


Subject Overview:

This subject provides a rigorous review and critical analysis of the theory and methodology underlying empirical research in financial accounting. It discusses how alternative research paradigms explain financial accounting practices, and explains how accounting practices influence decision-making at macro- and micro-economic levels.


On successful completion of this subject, students should be able to:

  • Apply alternative paradigms to explain financial accounting practices;
  • Explain how accounting practices influence decision-making at macro-economic and micro-economic levels;
  • Evaluate the role of accounting information in security valuation;
  • Describe how accounting and accounting regulation impact upon firm value due to the use of accounting numbers in contracting and political processes;
  • Generalise and hypothesise on the potential motivations for, and consequences, of accounting choices.

A final end-of-semester examination (40%), written assignments totalling not more than 3000 words (30%) and seminar participation and presentations (30%).

Prescribed Texts:

Selected readings - Studies in Corporate Reporting - Department of Accounting and Business Information Systems (current year version).

Recommended Texts:

Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills:
  • High level of development: oral communication; written communication; collaborative learning; statistical reasoning; application of theory to practice; interpretation and analysis; critical thinking; accessing data and other information from a range of sources; receptiveness to alternative ideas.

  • Moderate level of development: problem solving; synthesis of data and other information; evaluation of data and other information; use of computer software.

  • Some level of development: team work.

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