Course Title: Critical Accounting Perspectives

Part A: Course Overview

Course Title: Critical Accounting Perspectives

Credit Points: 12.00

Terms

Course Code	Campus	Career	School	Learning Mode	Teaching Period(s)
ACCT1077	City Campus	Undergraduate	615H Accounting	Face-to-Face	Sem 1 2006, Sem 2 2006, Sem 1 2007, Sem 2 2007, Sem 1 2008, Sem 2 2008, Sem 1 2009, Sem 2 2009, Sem 1 2010, Sem 2 2010, Sem 1 2011, Sem 2 2011, Sem 1 2012, Sem 2 2012, Sem 1 2013, Sem 2 2013, Sem 1 2014, Sem 2 2014, Sem 1 2015, Sem 2 2015, Sem 1 2016, Sem 2 2016, Sem 1 2018, Sem 2 2018, Sem 1 2019, Sem 2 2019, Sem 1 2020, Sem 2 2020, Sem 1 2021, Sem 2 2021
ACCT1077	City Campus	Undergraduate	665H Accounting, Information Systems and Supply Chain	Face-to-Face	Sem 1 2022, Sem 2 2022, Sem 1 2023, Sem 2 2023, Sem 1 2024, Sem 2 2024
ACCT1078	Hong Kong Management Associatn	Undergraduate	615H Accounting	Face-to-Face	Offsh 3 10
ACCT1079	Kolej Metropolitan	Undergraduate	615H Accounting	Face-to-Face	Offsh 3 09, Offsh 1 11
ACCT1080	Singapore Inst of Management	Undergraduate	615H Accounting	Face-to-Face	Offsh 1 09, Offsh 3 09, Offsh 1 11, Offsh1 12, Offsh3 12, Offsh1 13, Offsh3 13, Offsh1 14, Offsh3 14, Offsh1 15, Offsh3 15, Offsh1 16, Offsh3 16, Offsh3 17, Offsh3 18, Offsh1 19, Offsh3 19, Offsh1 20, Offsh3 20, Offsh1 21, Offsh3 21
ACCT1080	Singapore Inst of Management	Undergraduate	665H Accounting, Information Systems and Supply Chain	Face-to-Face	Offsh1 22, Offsh3 22, Offsh1 23, Offsh3 23, Offsh1 24, Offsh3 24, Offsh1 25
ACCT2163	RMIT University Vietnam	Undergraduate	615H Accounting	Face-to-Face	Viet3 2008, Viet1 2009, Viet2 2009, Viet3 2009, Viet1 2010, Viet2 2010, Viet1 2011, Viet2 2011, Viet3 2011, Viet1 2012, Viet2 2012, Viet3 2012, Viet1 2013, Viet2 2013, Viet1 2014, Viet2 2014, Viet3 2014, Viet2 2015, Viet1 2016
ACCT2239	Universitas Pelita Harapan	Undergraduate	615H Accounting	Face-to-Face	Offsh3 16

Flexible Terms

Course Code	Campus	Career	School	Learning Mode	Teaching Period(s)
ACCT2239	Universitas Pelita Harapan	Undergraduate	615H Accounting	Face-to-Face	OFFSe22018 (UA3)

Course Coordinator: Dr Kevin Thai

Course Coordinator Phone: +61 3 9925 5914

Course Coordinator Email: kevin.thai@rmit.edu.au

Course Coordinator Location: Melbourne

Course Coordinator Availability: By appointment

Pre-requisite Courses and Assumed Knowledge and Capabilities

Required Prior Study
You should have completed the RMIT course Financial Accountability and Reporting or equivalent.

Course Description

Critical Accounting Perspectives is a compulsory core unit in the Bachelor of Accounting, Bachelor of Business (Accountancy) and the Bachelor of Business (Professional Accountancy) degree.

The aim of Critical Accounting Perspectives is to examine various theories that have been put forward to understand the role of financial accounting in decision making. In this course you will explore how entities make decisions concerning accounting methods and disclosure of financial information in the absence of complete regulation. The emphasis in this course will be on theories that explain contemporary financial accounting practice and current financial reporting regulation.

As future accounting professionals, an appreciation of accounting theories will allow you to think more critically about the construction and use of financial reports and their associated disclosures. Critical Accounting Perspectives is designed to enable you to apply accounting theories to a contemporary workplace situation. 

Objectives/Learning Outcomes/Capability Development

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On the successful completion of this course you will be able to:

1. Evaluate accounting theories and their relevance in a contemporary business environment characterised by financial reporting regulation.

2. Evaluate and apply relevant accounting theories and form well-developed judgement about likely outcomes and appropriate reporting responses in contemporary business contexts.

3. Critically analyse and reference a broad knowledge of accounting theories across a range of business and social contexts.

4. Research and apply accounting theories within the context of the global financial reporting environment and effectively collaborate and communicate insights to a range of business stakeholders.

Overview of Learning Activities

In this course you are encouraged to be an active learner. Your learning will be supported through various in-class and online activities comprising individual and group work. These may include quizzes, assignments, prescribed readings, sourcing, researching and analysing specific information, solving problems, conducting presentations, producing written work and collaborating with peers on set tasks or projects.

Overview of Learning Resources

Various learning resources are available online through MyRMIT Studies\Canvas. The lecture notes and workshop notes are posted on Canvas.

Resources are also available online through RMIT Library databases and other facilities. Visit the RMIT library website for further details. Assistance is available online via our chat and email services, face to face at our campus libraries or via the telephone on (03) 9925 2020.

Additional resources and/or sources to assist your learning will be identified by your course coordinator and will be made available to you as required during the teaching period. 

Overview of Assessment

 The assessment tasks, their weighting and the course learning outcomes to which they are aligned are as follows:

Assessment Task 1: 30%
Linked CLOs: 1, 2 & 3

Assessment Task 2: 25%
Linked CLOs: 1, 2, 3 & 4

Assessment Task 3: 45%
Linked CLOs: 1, 2, 3 & 4

Feedback will be provided throughout the semester in class, online and by individual consultation.