Accounting Theory

Content

Objective

This doctoral course focuses on the accounting theory as well as the fundamentals and the methodologies of financial accounting research.

Course Content

1. Introduction to financial accounting theory
2. The financial reporting environment
3. The regulation of financial accounting
4. International accounting
5. Normative theories of accounting: The case of accounting for changing prices
6. The conceptual framework projects
7. Positive accounting theory
8. Unregulated corporate reporting decisions: Considerations of systems oriented theories
9. Extended systems of accounting: The incorporation of social and environmental factors within external reporting
10. Reactions of capital markets to financial reporting
11. Reactions of individuals to financial reporting: An examination of behavioural research
12. Critical Perspective of Accounting
13. Research Methods in Accounting

Course Learning Outcomes

At the end of the course, the student will be able to,
1. Understand the role of accounting and auditing in a free market economy.
2. Understand the theoretical foundation drawn from the academic literature
3. Know about the major themes and methodologies of contemporary empirical financial accounting research
4. Demonstrate the ability to conduct research in accounting.
5. Design efficacious and ethical research that addresses identified gaps in the body of knowledge in accounting and related sub-fields.

References

Deegan Craig and Jeffrey Unerman. Financial Accounting Theory, European edition,Mc Graw Hill, 2006.

Mathews, M.R. and Perera, M.H.B., Accounting Theory and development, Chapman & HallLondon, 1991.

Riahi-Belkaoui, Ahmed, Accounting Theory, Fifth Edition,
Thomson, 2007.

Scott, William S., Financial Accounting Theory, fifth edition, Pearson, Toronto, 2009.

Weekly Contents

Assessment System

ECTS