UWA Handbook 2017

Unit details

ACCT4451 Behavioural Accounting

Credit 6 points
  Offering
(see Timetable)
AvailabilityLocationMode
Not available in 2017UWA (Perth)Face to face
Details for undergraduate courses
  • Honours option in Accounting [Bachelor of Commerce (Honours)]
Content 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.
Outcomes 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 Assessment information is provided in the unit outline.

Supplementary assessment is not available in this unit.
Unit rules
Prerequisites: ACCT3321 Financial Accounting: Theory and Practice; or ACCT3322 Auditing
Contact hours lectures/tutorials/seminars/workshops: up to 3 hours per week

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