Description

The unit is designed to enhance students' understanding of the role of accounting and its wider consequences in a range of contexts. This is achieved through a critique of accounting itself, which is recognised to be a sociopolitically situated practice. The value laden dimensions of accounting are problematised and accounting is examined as a powerful and dynamic social phenomenon. Students should develop an appreciation of the varied forces that shape accounting and an understanding of the range of consequences that accounting has for society and the environment. The unit content is based on recent research in accounting, and the unit is tailored for students at an advanced stage in undergraduate studies. It may be undertaken as part of an Honours program in accounting.