Designed to expand on your professional knowledge, Contemporary Issues in Accounting Theory will broaden your understanding of contemporary accounting. You’ll assess accounting processes and the relevant theories behind them. In addition, you’ll explore accounting regulations, accounting policies and socio-political behaviours of market participants.

Upon completion, you’ll have gained an in-depth appreciation for the origins of contemporary accounting, and established how you can use this in day-to-day, high-level decision-making. You will have adopted an analytical perspective to accounting theory and be able to apply this to your professional life.

In this unit, you will study:

  • Theories and measurement in accounting
  • Accounting policy choice
  • Regulation of accounting
  • Corporate governance
  • Corporate social responsibility
  • Critical accounting theory.


Please refer to the teaching and assessment breakdown for this unit.


You can study this unit as part of the Graduate Diploma in Accounting.


Please note, unit structure and content are subject to change. Contact your SCU Online student advisor on 1300 589 882 for more information based on your particular circumstances.