This unit provides students with an understanding of contemporary developments in both financial and non-financial accounting, reporting and assurance. Students will gain insight into the research background and theoretical underpinning of contemporary developments as well as future research needs to support further development of accounting, reporting and assurance. In doing so the unit critically examines practice and policy developments in accounting, reporting and non-financial assurance to support the changing needs of investors and other stakeholders. The course material is addressed primarily through examination of academic research and contemporary professional pronouncements to facilitate examination of research approaches and theorising.
Unit Learning Outcomes
Students who successfully complete this Unit should be able to:
1. Critically evaluate the objective and development of non-financial corporate accounting, reporting and assurance
2. Critically evaluate the development and contemporary use of financial reporting on climate change and sustainable development issues
3. Critically analyse developments in contemporary accounting issues, research papers that address them and the research methods employed therein
4. Conduct research on contemporary accounting or reporting phenomena to solve accounting and reporting problems
5. Work individually or collaboratively to interpret and communicate accounting research