Accounting Theory

University of Otago

Course Description

  • Course Name

    Accounting Theory

  • Host University

    University of Otago

  • Location

    Dunedin, New Zealand

  • Area of Study


  • Language Level

    Taught In English

  • Prerequisites

    ACCT211 and ACCT222

  • 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.

    Hours & Credits

  • Credit Points

  • Recommended U.S. Semester Credits
    3 - 4
  • Recommended U.S. Quarter Units
    4 - 6
  • Overview

    Exposes students to the conceptual underpinnings of accountancy from historical, logical and theoretical perspectives. Both professional and academic literatures are examined.

    Teaching Arrangements
    This paper is taught through lectures and seminars

    Course Structure
    In ACCT 320 we will expose you to the conceptual underpinnings and pragmatic analysis of some of the important and fundamental aspects of accountancy, which we'll present in three modules: evolution of accounting thought, and selected topics from financial and management accounting. The teaching material which underlies our discussions comes from the professional and academic literatures. Further, the paper provides for the opportunity to practice communication. Overall, the aim is to enhance the ability of students to participate more effectively in discussing the future development of accounting theory and accounting practice.

    Learning Outcomes
    - Engage in debate concerning the nature and purpose of accounting matters, and so contribute to the further development of the accounting discipline and the accounting profession
    - Improve verbal communication and presentation skills, and the ability to undertake teamwork

Course Disclaimer

Courses and course hours of instruction are subject to change.

Eligibility for courses may be subject to a placement exam and/or pre-requisites.

Some courses may require additional fees.

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.

Please reference fall and spring course lists as not all courses are taught during both semesters.

Availability of courses is based on enrollment numbers. All students should seek pre-approval for alternate courses in the event of last minute class cancellations

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.