Objectives and competences
To enable students for profound and critical studies of modern accounting theory and research in the field of financial accounting, and to involve the student with a research project in financial accounting research.
Content (Syllabus outline)
1. Financial accounting theory review
(approches to accounting theory formulation; postulates, theoretical concepts and basic principles; accounting paradigms; conceptual framework of financial reporting in standardised financial reporting solutions)
2. Key financial accounting research areas and approaches, for example:
- relations between financial accounting reporting and capital markets,
- financial accounting and corporate governance,
- factors, influencing differecies in financial reporting practices
- manipulation of accounting data and information in financial reporting
- behavioral and ethical issues of financail accounitng and financial accounting profession
- financial accounitng suport for social accountability and sustainability of organisations.
Learning and teaching methods
Lectures and consultations
Individual study and research
Intended learning outcomes - knowledge and understanding
Development of Knowledge and Understanding
The learner
? has a high level and systematic understanding of a substantial body of financial accounting theories and research and can work with this knowledge at peer reviewed publication quality
? can analyse and manage the implications of ethical financial accounting dilemmas
? has a good understanding of techniques / methodologies applicable to discipline (theory or research-based).
Cognitive and Intellectual Skills
The learner:
? with critical awareness, can undertake analysis in the areas of financial accounting knowledge,
? has a level of conceptual understanding and critical capacities that allows independent evaluation of research and can argue alternative approaches
? can act independently in problem solving.
Key / Transferable Skills
The learner:
? is able to use full range of learning resources,
? is reflective on own functioning in order to improve practice,
? can undertake research tasks competently and independently,
? is independent and self-critical as learner and can manage own continuing professional development,
? can communicate complex or contentious information clearly and effectively ,
? can continue own professional study independently
Readings
Knjige/(books):
1. Riahi-Belkaoui: Accounting theory, 5th Ed.. Thomson Learning, 2005.
2. Schroeder, Clark, Hathey: Accounting theory. Willey, 2005.
3. Humphrey & Lee: The Real Life Guide to Accounting Research, Elsevier, 2005.
Izbrani pregledni in izvirni znanstveni članki in druge raziskave s področja finančnega računovodstva (predvsem iz naslednjih znanstvenih revij (Readings from the following scholarly journals):Accounting, Organisation and Society; Critical Perspectives on Accounting; Journal of Accounting Research; Contemporary Accounting Research; Accounting, Auditing and Accountability Journal, , Journal of Accounting, Auditing & Finance; Journal of International Accounting, Auditing and Taxation)
Additional information on implementation and assessment - Seminar work 50
- Written examination 50
Student passes the exam, when each part of the examination is evaluated as positiv.
