ACCOUNTING THEORY (2 SCU)

Learning Outcomes:

This course is the capstone of financial accounting courses that emphasizes on the comprehensive understanding of contemporary accounting issues. Upon completion of this course, students are expected to be able to explain contemporary accounting issues; explain various accounting theories; relate accounting issues and relevant accounting theories; and communicate their own opinions on accounting issues.

Topics:

This course uses academic journal articles as well as case study as learning materials. The topics covered in this course include financial reporting environment, conceptual frameworks, measurements, normative and positive accounting theories, system-oriented theories, corporate governance, earnings management, social and environmental reporting, and behavioral accounting.

Pre-requisite(s): Advanced Accounting