Critical Accounting Perspectives is a compulsory core unit in the Bachelor of Accounting, Bachelor of Business (Accountancy) and the Bachelor of Business (Professional Accountancy) degree.

The aim of Critical Accounting Perspectives is to examine various theories that have been put forward to understand the role of financial accounting in decision making. In this course you will explore how entities make decisions concerning accounting methods and disclosure of financial information in the absence of complete regulation. The emphasis in this course will be on theories that explain contemporary financial accounting practice and current financial reporting regulation.

As future accounting professionals, an appreciation of accounting theories will allow you to think more critically about the construction and use of financial reports and their associated disclosures. Critical Accounting Perspectives is designed to enable you to apply accounting theories to a contemporary workplace situation.