Financial Accounting Research Seminar 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) Prof. Soegeng Sutejo, Dr., SE.,Ak. I Made Narsa, Prof., Dr., SE.,M.Si.,Ak. 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 William r. Scott, Financial Accounting Theory, 4th Pearson Prentice Hall 2006 Vernon Kam, Accounting Theory, 2nd Ed, John Wiley & Son, 1990 (Kam) Ahmed R. Balkoui, Accounting Theory, 3rd Ed, HBJ, 2000 (Bel) Godfrey, Hodgson and Holmes, Accounting Theory, John Wiley & Sons (God) Anis Chariri dan Imam Gozhali, Theory Akuntansi, BP Undip 2001 (Anis) American Accounting Association, 1977, A Statement of Basic Accounting Theory (ASOBAT) - (ASO) Deegan, C., 2004, Financial Accounting Theory. McGraw-Hill, Australia (DEG) 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%)