Course unit title

Financial Accounting Research Seminar

Course unit code

AKK801

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

First cycle of doctoral

Year of study when the course unit is delivered

(if applicable)

2021/2022

Semester/trimester when the course unit is delivered

2nd semester of Doctoral Study

Number of ECTS credits allocated

4,8 credits

Name of lecturer(s)
  1. Prof. Soegeng Sutejo, Dr., SE.,Ak.
  2. I Made Narsa, Prof., Dr., SE.,M.Si.,Ak.
  3. Zaenal Fanani, Dr., SE.,MSA.,Ak.

Learning outcomes of the course unit

Students are able to master the philosophy of financial accounting and are able to use these theories to conduct independent research on financial accounting.

Mode of delivery (face-to-face, distance learning)

Distance learning (Using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

Course content

Conventional accounting, current price, Accounting under ideal condition, Decision usefulness approach to financial reporting, efficient securities market, the information perspective on decision usefulness, The measurement perspective of decision usefulness, Measurement perspective applications, Economic consequences and positive accounting theory, Analysis of conflict, Earnings management, Standard setting: economic issues, Standard setting: political issues, Corporate social responsibility

Recommended or required

reading and other learning resources/tools
  1. William r. Scott, Financial Accounting Theory, 4th Pearson Prentice Hall 2006 
  2. Vernon Kam, Accounting Theory, 2nd Ed, John Wiley & Son, 1990 (Kam) 
  3. Ahmed R. Balkoui, Accounting Theory, 3rd Ed, HBJ, 2000 (Bel)
  4. Godfrey, Hodgson and Holmes, Accounting Theory, John Wiley & Sons (God)
  5. Anis Chariri dan Imam Gozhali, Theory Akuntansi, BP Undip 2001 (Anis)
  6. American Accounting  Association, 1977, A Statement of Basic Accounting  Theory (ASOBAT) - (ASO)
  7. Deegan, C., 2004, Financial Accounting Theory. McGraw-Hill,  Australia (DEG)
  8. Research article related this course

Planned learning activities and teaching methods

Lectures

Structured Assignment

Individual Assignment

Language of instruction

Indonesian 

Assessment methods and criteria

Midterm exam (50%)

Final exam (50%)