Studying online

There are now 2 possible online modes for units:

Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

Click on an offering mode for more details.

Unit Overview


This is the capstone unit in the Master of Professional Accounting. It aims to consolidate the understanding of accounting theory and practice gained in the other units. The corporate governance, economic consequences/costly contracting, conceptual framework, and social responsibility perspectives are examined in relation to a number of current accounting issues.

6 points
(see Timetable)
Semester 1UWA (Perth)Face to face
Semester 2UWA (Perth)Face to face

Students are able to (1) critically review current issues of relevance to accounting professionals; (2) provide an overview of the issues relating to accounting policy choice, costly contracting and economic consequences; (3) critically review the benefits, and potential risks, of ICT for accounting practice, business systems, communication, and decision-making; (4) demonstrate the ability to apply research skills to investigate a contemporary accounting issue; (5) demonstrate the ability to produce clear and concise written communication in a complex accounting context to accountants and non-accountants; (6) reflect on performance feedback to identify and action opportunities for learning and self-improvement; and (7) demonstrate an understanding and respond appropriately to ethical, cultural, social and sustainability issues.


Indicative assessments in this unit are as follows: (1) Presentation; (2) case studies; and (3) reflection. Further information is available in the unit outline.

Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

Unit Coordinator(s)
Glen Hutchings (Semesters 1 & 2)
Unit rules
for the honours Accounting specialisation: ACCT3321 Financial Accounting: Theory and Practice.
for the Master of Professional Accounting: ACCT5531 Financial Accounting: Theory and Practice
Contact hours
lectures/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.
  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.
  • Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.