Weekly outline

  • General

    ACCOUNTING THEORY GANJIL-TA 2023/2024

    • GREETINGS

      Assalamualaikum, Hello Everyone...

      Welcome to Accounting Theory Virtual Class on Semester Ganjil TA 2021/2022. In this course, you will follow 16 sessions including quiz and examination. Semi Annual learning plan (RPS) will explain to you all in first session.

      Have a good day in every Accounting Theory Session...

    • COURSE DESCRIPTION

      This course is part of the financial accounting core subjects. It discusses the frame of reference that affects financial accounting practices. The discussion is conducted by considering the different financial accounting theories which are often developed to perform different functions: (1) to describe accounting practice; and (2) to prescribe particular accounting practices. The theories of accounting are also developed as a result of applying various value judgements and that acceptance of one theory in preference to others will in part be tied to one’s own value judgements. As a consequence, students should critically evaluate theories (the underlying logic, assumptions made and evidence produced) before accepting them.

      Accounting students should study accounting theories as part of their broader accounting education. They should be able to evaluate, compare, and apply those frames of reference in justifying their arguments and/or solutions addressing the accounting cases. The topics discussed include: the introduction and approach to the formulation of accounting theory, accounting theory development, and determination of accounting policies.


    • LECTURERS

      This course will be facilitated by three lecturer as follow:

      1. Prof Dr. Lindrianasari, M.Si., Akt., CA. (Session 1 - 5)

      2. Dr. Fajar Gustiawaty Dewi, M.Si., Akt., CA. (Session 6- 10)

      23 Liza Alvia, S.E., M.Sc., Akt., CA (Session 11 - 16)

    • CAPAIAN PEMBELAJARAN MATA KULIAH

      Accounting students should study accounting theories as part of their broader accounting education. They should be able to evaluate, compare, and apply those frames of reference in justifying their arguments and/or solutions addressing the accounting cases. The topics discussed include: the introduction and approach to the formulation of accounting theory, accounting theory development, and determination of accounting policies. Specifically, in this class we will discuss this following topics:

      1. Overview of the Accounting Theory

      2. Accounting Theory Construction

      3. Applying Theory to Accounting Regulation

      4. A Conceptual Framework

      5. Measurement Theory

      6. Accounting Measurement System

      7. Assets

      8. Liabilities and Owners’ Equity

      9. Revenue

      10. Expenses

      11. Positive Theory of Accounting Policy and Disclosure

      12. Capital Market Research

      13. Behavioral Research in Accounting (BAR)

      14. Emerging Issues in Accounting and Auditing

    • Petunjuk Pembelajaran

      • Perkuliahan Teori Akuntansi akan dilaksanakan dengan menggunakan metode Project Based Learning.
      • Penerapan Project Based Learning bertujuan untuk lebih mendekatkan peserta belajar pada penerapan teori akuntansi pada fenomena nyata. Pada awal kuliah mahasiswa akan dijelaskan tentang tugas PBL. Pada akhir kuliah (Sesi ke-16), mahasiswa akan diminta membuat sebuah Laporan PBL. Informasi detil terkait PBL dapat dibaca pada RPS.  
      • Materi kuliah (ebook chapter, PPT chapter, latihan soal, kuis, ujian, dan tugas tertruktur lainnya) dapat diakses melalui VClass Teori Akuntansi Semester  Ganjil 2021/2022 (Kelas A dan B).
      • Peserta kelas wajib mengikuti perkuliahan dengan tingkat kehadiran minimal 80% dari 16 pertemuan. Apabila tingkat kehadiran < 80% maka peserta kelas yang bersangkutan tidak dapat mengikuti ujian akhir semester.
      • Peserta kelas agar menjunjung tinggi nilai-nilai kejujuran dan integritas selama mengikuti perkuliahan. Kelalaian dalam menerapkan nilai-nilai kejujuran dan integritas akan berdampak pada penilaian.

  • Week 1 Introduction: Overview of the Accounting Theory

    Greetings

    Assalamualaikum, Hallo everyone...

    Welcome to Accounting Theory Class. Today we will discuss about RPS and the overview of accounting theory. Please read carefully the RPS and the material below.  You should giving your argument a long the discussion of the topic.


    • RPS dan Silabus Teori Akuntansi File 1.1MB PDF document

      RPS dan Silabus Teori Akuntansi 2021-2022

    • Topics Description

      In this this session, we will discuss about the overview of Accounting Theory. It consist of: what is accounting theory mean, how accounting theory developed since the beginning until today. You should give your best argument to actively participate in this course.  

    • Relevance

      The overview of the accounting theory is basic material that student need to understand about what accounting theory is and how it is developed. 

    • Learning Outcome

      Upon the completion of the topic, students will have understanding on

      (1) what is meant by accounting theory and the purpose it has served from time to time

      (2). the structure of this course and how it logically sequences its discussion of accounting theory


    • Materi Chapter 1-Introduction File 739.5KB Powerpoint presentation
    • DISCUSSION FORUM

      DISCUSSION FORUM

      If you have any question related the topics in this session, please do not hesitate to write down your question below. Thank you..

  • Week-2: Accounting Theory Construction

    Greetings

    Assalamualaikum, Hallo everyone...

    Welcome to Accounting Theory Class. Today we will discuss about  Accounting Theory Construction. Please read carefully the  the material on electronic book and the presentation below.  You should giving your argument a long the discussion of the topic.


    • Topics Description

      In this this session, we will discuss about the Accounting Theory Construction. Specifically, we will discuss about:

      •  Overview of Accounting Theory

      •  Pragmatic Theories

      •  Syntactic and Semantic Theories

      •  Normative Theories

      •  Positive Theories

      •  Other Perspectives and Issues


    • Relevance

      The Construction of Accounting Theory is one of fundamental issue that should understand by all the students. It will give you all the basic concept about how did the accounting theory constructed.

    • Learning Outcome

      Upon the completion of the topic, students will be able to explain

      1. how pragmatic approaches to theory development apply to accounting

      2. criticisms that have been levelled at historical cost accounting as a theoretical model   

      3. normative true income theories and the decision-usefulness approach to

      accounting  theory

      4. how positive theories are constructed

      5. alternative  naturalistic approaches and the importance  of ontology

      6.  misconceptions associated  with scientific approaches to accounting  research, and why they are misconceptions

      7. issues for auditing theory construction.

    • Materi Chapter 2 File 768KB Powerpoint presentation
    • Assignment of Session 2

      Weekly Team Assignment

      Students divided into groups and prepare presentation material related to weekly topics. Each group should present course material randomly with lecturer as facilitator.  This assignment should submit through VClass on day minus-1 before class begin.

    • Discussion Forum

      DISCUSSION FORUM

      If you have any question related the topics in this session, please do not hesitate to write down your question below. Thank you..


  • Week 3

    Applying Theory to Accounting Regulation

    •  The Theories of Regulation Relevant to Accounting and Auditing

    •  How the Theories of Regulation Apply to Accounting and Auditing Practice

    •  The Regulatory Framework for Financial Reporting

    •  The Institutional Structure for Setting Accounting and Auditing Standards

  • Week 4

    A Conceptual Framework

    • The Role of Conceptual Framework

    • Objectives of Conceptual Frameworks

    • Developing a Conceptual Framework

    • A Critique of Conceptual Framework Projects

    • Conceptual Framework for Auditing Standards