ACCT4451 Behavioural Accounting

6 points
Not available in 2018UWA (Perth)Face to face
Details for undergraduate courses
  • Honours option in Accounting [Bachelor of Commerce (Honours)]
This unit focuses on the human information processing behaviour, judgement quality and decision making skills of users and producers of accounting data. It introduces concepts related to judgement and decision making and provides an appreciation of the literature and issues applied to an accounting context.
Students are able to (1) appreciate the role of cognitive processes, individual characteristics, contextual factors and environmental variables on judgement and decision making in accounting and accounting related contexts; (2) critically evaluate empirical research in behavioural accounting; (3) develop a research proposal for a behavioural issue; and (4) design a behavioural experiment.
Assessment information is provided in the unit outline.

Supplementary assessment is not available in this unit.
Unit rules
ACCT3321 Financial Accounting: Theory and Practice;
ACCT3322 Auditing
Contact hours
lectures/Practical Classes/seminars/workshops: up to 3 hours per week
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.