Critical Accounting Perspectives

by RMIT University Melbourne City Campus Claim Listing

The aim of Financial Accounting Theory is to examine various theories that have been put forward to understand the role of financial accounting in decision making

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Course Details

The aim of Financial Accounting Theory 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. 

Financial Accounting Theory is designed to enable you to apply accounting theories to a contemporary workplace situation. 

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