On successful completion of this course, students will be able to: Describe the role and purpose of accounting theory as it served from time to time; Define theories and approaches used in accounting theory and describe how the theories were constructed; Explain the underlying theoretical concept behind accounting practices; Describe positive accounting theory, capital market, and behavioural research approach used in accounting research and study; Analyze contemporary issues in accounting within the theoretical framework.
- Introduction to Course and Accounting Theory;
- Applying Theory to Accounting Regulation;
- Conceptual Framework for Financial Reporting;
- Measurement Theory and Accounting Measurement System (Part I);
- Measurement Theory and Accounting Measurement System (Part II);
- Liabilities and Owners Equity;
- Positive Theory of Accounting Policy and Disclosure;
- Capital Market Research;
- Behavioural Research in Accounting;
- Emerging Issues in Accounting and Auditing.
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