People Innovation Excellence


Learning Outcomes:

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.


  1. Introduction to Course and Accounting Theory;
  2. Applying Theory to Accounting Regulation;
  3. Conceptual Framework for Financial Reporting;
  4. Measurement Theory and Accounting Measurement System (Part I);
  5. Measurement Theory and Accounting Measurement System (Part II);
  6. Assets;
  7. Liabilities and Owners Equity;
  8. Revenue;
  9. Expense;
  10. Positive Theory of Accounting Policy and Disclosure;
  11. Capital Market Research;
  12. Behavioural Research in Accounting;
  13. Emerging Issues in Accounting and Auditing.

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