The purpose of this course is to focus on the context of theoretical and empirical underpinning of financial accounting and professional ethics in accounting. The course links theory to research and practice.
The behaviour of the parties responsible for preparing financial accounting information and those who use this information are interpreted through application of different accounting theories. As such, it addresses the 'why' question in financial accounting rather than the 'how'. Further, moral dimensions and ethical aspects of professionals in financial services are reasoned through the lenses of various theories and principles. This reinforces the role of financial service professionals in the competitive and complex business environment and their significance to the society. A number of contemporary accounting and ethical issues are examined to illustrate these ideas.
This course provides you with a capstone experience, which will give you the opportunity to integrate, critically reflect on and consolidate what you have learnt in your program.