ACCT20074 - Contemporary Accounting Theory

General Information

Unit Synopsis

This unit engages students to establish an advanced understanding of the nature and development of accounting theory and its application and regulation. It builds on the students' technical skills and their foundational knowledge of accounting practice. The topics covered include the history and development of accounting, traditional approaches to the formulation of accounting, standard setting and institutional arrangements, harmonisation of accounting standards, a range of theoretical perspectives and the links between accounting theory, research and practice.


Level Postgraduate
Unit Level Not Applicable
Credit Points 6
Student Contribution Band 3
Fraction of Full-Time Student Load 0.125
Pre-requisites or Co-requisites

Students must successfully complete ACCT20071 Foundations of Financial Accounting prior to enrolling in this unit.

Students who have successfully completed ACCT29083 Theory of Accounting cannot enrol in this unit.

Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 2 - 2019

Term 2 - 2019 Profile

Attendance Requirements

All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Assessment Overview

Recommended Student Time Commitment

Each 6-credit Postgraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Assessment Tasks

This information will not be available until 8 weeks before term.
To see assessment details from an earlier availability, please search via a previous term.

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%).

Consult the University’s Grades and Results Procedures for more details of interim results and final grades

Past Exams

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Previous Feedback

Term 1 - 2018 : The overall satisfaction for students in the last offering of this course was 4.1 (on a 5 point Likert scale), based on a 47.18% response rate.

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Source: Unit evaluations.
The major assignment needed clearer explanation of requirements.
Improved instructions will be posted on Moodle for the Major Assignment.
Action Taken
More detailed instructions were provided to students as well as the Week 10 study advice. Almost all students submitted their major assignment on time.
Source: Unit evaluations
Authentic assessment wanted
The final assessment will involve the application of theory to the analysis of listed company reports.
Action Taken
Unit learning Outcomes
This information will not be available until 8 weeks before term.
To see Learning Outcomes from an earlier availability, please search via a previous term.