Course Title

History and Philosophy of Accounting Theory

Code

ZC 6203

Course Status

compulsory

Prerequisite

No

Course Synopsis

The purpose of the course is to instill an understanding of the basic

structure of theory and its psychological foundation in the field of
financial and management accounting. The course also enables students
to have deeper understanding of approaches used in the development of
accounting theory; amongts others based on traditional, positivist,
functional and behavioral approaches. Students will be able to enchance
the understanding of theory and its application in selected accounting
issues.

References

1. Belkaoui, A. Stewart, J. 2002. Accounting Theory, 2nd Edition, Nelson

Thomson Learning. (Main Text)
2. Schroeder, R. G. & Clark, M. 2005. Accounting Theory: Text and
Reading. 5th Edition. John Wiley and Sons.
3. Susela, D., Hooper, K. J. & Davey, H. 2004. Accounting Theory and
Practice: A Malaysian Perspective. Pearson Prentice-Hall: Malaysia.
4. Godfrey, J. Hodgson, A. & Holmes, S. 2000. Accounting Theory, 4th
Edition. John Wiley.
5. Wolk, H. I., Dood, J. L. & Tearney, M. G. Accounting Theory:
Conceptual Issues in A Political and Economic Environment. 6the
edition. Thomson South-Western.
6. Wolk, H. I., Francis, J. R., & Tearney, M. G. 1992. Accounting Theory:
A Conceptual and Institutional Approach. 3rd Edition. South
Western.
7. Alexander, D. 1991. Financial Reporting: The Theoretical and
Regulatory Framework. 2nd Edition. Chapman and Hall.