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Waikato Management School
Te Raupapa

ACCT301-16T (HAM) - Capstone in Accounting (2016)


Credit points


Handbook description

The development of accounting theory, the conceptual framework, unresolved issues, and a consideration of the nature and scope of accounting.

Extended Information

The objective of this paper is to help students develop critical thinking and sound analytical skills about the past, present and future of accounting theory and practice. Various approaches to the development of theory in general and accounting theory in particular will be critically examined and different schools of thought in the field of accounting research will be covered. The paper also aims to make students familiar with theoretical and practical issues, and controversies in accounting.