ACCTING 7101 - Advanced Theory in Accounting (M)

North Terrace Campus - Semester 1 - 2025

This course is designed to enable students to obtain an in-depth understanding of some of the main theoretical and research perspectives that have contributed to the literature in accounting and to be able to critically review the application of behavioural and market based theories underlying financial accounting and reporting, auditing and management accounting research. Topics in financial accounting and reporting include: applications of agency theory, positive accounting theory, legitimacy theory and institutional theory. This is essentially a reading-based course in which students will critically review scholarly research articles each week.

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Course Details

Course Code	ACCTING 7101
Course	Advanced Theory in Accounting (M)
Coordinating Unit	Accounting
Term	Semester 1
Level	Postgraduate Coursework
Location/s	North Terrace Campus
Units	3
Contact	Up to 3 hours per week
Available for Study Abroad and Exchange	N
Assessment	Exam/assignments/tests/tutorial work as prescribed at first lecture

Course Staff

Course Coordinator: Dr Belen Blanco

Name: Belen Blanco
Location: Room 13.32, Nexus 10 (10 Pulteney Street)
Telephone: 8313 4922
email: belen.blanco@adelaide.edu.au

Course Timetable

The full timetable of all activities for this course can be accessed from .

Course Learning Outcomes

On successful completion of this course students will be able to:

1	Develop knowledge of some of the major methodologies (paradigms or models) in accounting;
2	Explain the strengths and weaknesses of each of the methodologies;
3	Explain the relationship between research methodologies and research questions in accounting
4	Lead discussion on accounting issues currently being debated by the accounting profession and others, that reflects awareness of the role that research findings can play in informing such debates.
5	Critically analyse accounting issues currently being debated and communication their views both orally and in writing.

University Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

University Graduate Attribute	Course Learning Outcome(s)
Attribute 1: Deep discipline knowledge and intellectual breadth Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.	1,4
Attribute 2: Creative and critical thinking, and problem solving Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.	2,3,4
Attribute 3: Teamwork and communication skills Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.	4,5
Attribute 4: Professionalism and leadership readiness Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.	4
Attribute 5: Intercultural and ethical competency Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.	3
Attribute 6: Australian Aboriginal and Torres Strait Islander cultural competency Graduates have an understanding of, and respect for, Australian Aboriginal and Torres Strait Islander values, culture and knowledge.	.
Attribute 7: Digital capabilities Graduates are well prepared for living, learning and working in a digital society.	.
Attribute 8: Self-awareness and emotional intelligence Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.	1,2,3,4,5

Learning Resources

Required Resources

All of the readings in this course will be available through the library. All are journal articles reflecting either seminal or contemporary papers required for discussion and reading.
Learning & Teaching Activities

Learning & Teaching Modes

At this advanced level, you bear a high responsibility for your own learning. The facilitators in this course do not give lectures but rather act as guides to your learning of the material. The course is run as a series of seminars in which you are expected to do the necessary reading and preparation of course requirements prior to attending each class session. Although some discussion questions will be provided in advance to help structure your reading and understanding, these questions are just a starting point for the analysis of each topic. Active participation in the seminars will greatly increase your understanding of complex concepts and improve your chances of successfully completing the course. Researching material outside that provided is encouraged.

Workload

The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

The University expects full-time students (i.e., those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course of private study outside of your regular classes.

Students in this course are expected to attend all class sessions throughout the semester.

Honours and MBR students are also expected to be actively involved in the research life of the School and are expected to attend the various research seminars given throughout the semester.

Learning Activities Summary

Given students can have different finance backgound, the course is structured around the student's background and knowledge. Topics are chosen to advance students' knowledge. More information will be provided in the first seminar.

Specific Course Requirements

Attend the Accounting discipline research seminars throughout the semester, schedule to be advised. To pass this course, a mark of at least 50% must be obtained on the final exam, as well as a total of at least 50% overall. Students not achieving the minimum exam mark will be awarded no more than 49.

The University's policy on Assessment for Coursework Programs is based on the following four principles:

Assessment must encourage and reinforce learning.
Assessment must enable robust and fair judgements about student performance.
Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
Assessment must maintain academic standards.

Assessment Summary

Assessment Task	Task Type	Due	Weighting	Learning Outcome
Presentation (combination of all)	Individual	Weeks 2-11	40%	1, 2, 3, 4, 5
Class Participation	Individual	Weeks 2-11	10%	1, 2, 3, 4, 5
Q&A Hand In	Individual	Weeks 2-11	10%	1, 2, 3, 4, 5
Final Project and Presentation	Individual	Final project Week 11 & Presentation Week 12	40%	1, 2, 3, 4, 5
TOTAL			100%

Assessment Related Requirements

Please note that all assessments are compulsory and no resubmissions are permitted.

Assessment Detail

Presentation and hand-in: Students are to critically assess and present the prescribed paper along with related papers as
determined by the student. Presentations will be for approximately 50 minutes followed by general discussion. Each student presenting will need to hand up their slides so it is important that the presentation is comprehensive. Marks will be awarded for understanding of the papers and ability to answer questions.

Participation: Each week, each non-presenting student is to prepare a question and answer for the presenter, this will be handed in at the end of the session. Participation marks will be awarded based on in-class discussion and on the quality of the question and answer.

Final Project: Students are required to develop a research idea covering topics we discussed in class. Each student is required to present the final project in class.

Details with respect to the final project and other assessment will be provided in the first seminar.

Submission

All work is to be submitted in class. Feedback is provided on the day of presentation.

Course Grading

Grades for your performance in this course will be awarded in accordance with the following scheme:

M10 (Coursework Mark Scheme)
Grade	Mark	Description
FNS		Fail No Submission
F	1-49	Fail
P	50-64	Pass
C	65-74	Credit
D	75-84	Distinction
HD	85-100	High Distinction
CN		Continuing
NFE		No Formal Examination
RP		Result Pending

Further details of the grades/results can be obtained from Examinations.

Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

Final results for this course will be made available through .

Student Feedback

The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.
Student Support
Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
Fraud Awareness

Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student鈥檚 disciplinary procedures.

The 成人大片 is committed to regular reviews of the courses and programs it offers to students. The 成人大片 therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.

Authorised by:	Deputy Vice-Chancellor and Vice-President (Academic)
Maintained by:	Course Outlines Administrator

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