Advanced Accounting Theory
University of Glasgow
Area of Study
Taught In English
Financial Accounting 2
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits3.75 - 4
Recommended U.S. Quarter Units6
Hours & Credits
OverviewShort DescriptionThis course provides an overview of the various approaches to accounting theory and analyses their impact on financial reporting. The course will help students to understand how accounting theories develop and will provide students with a critical overview of the different approaches to research in financial accounting.Course AimsThe course aims to explain and understand the evolving nature of accounting theory and its potential for continuing evolution, and to provide an overview of the various approaches to accounting theory, analysing their impact on financial reporting. The course will help students to understand how theories develop and will provide students with a critical overview of the different approaches to research in accounting. The course considers a variety of theories that may help to explain different types of voluntary reporting decisions and practices; the development of a variety of normative theories of accounting; and recent developments and emerging research areas.Intended Learning Outcomes of CourseBy the end of this course students will be able to:1. Explain the evolving nature of accounting theory and to distinguish between, and appraise critically, different approaches to theory development2. Discuss a variety of theories that may help to explain different types of voluntary reporting decisions and practices3. Evaluate critically a range of normative theories of accounting4. Evaluate critically a range of positive theories of accounting5. Use academic literature that utilises selected theoretical frameworks to appraise critically contrasting opinions and the clustering of communities of research thought6. Search for, and locate, relevant literature in order to write an essay in which research papers are critically evaluated through using independent judgment in deciding the focus of analysis.
Courses and course hours of instruction are subject to change.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
ECTS (European Credit Transfer and Accumulation System) credits are converted to semester credits/quarter units differently among U.S. universities. Students should confirm the conversion scale used at their home university when determining credit transfer.
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.