Accounting Theory _ Trisno

Lecturer
Name Sutrisno T.
Room # KPS Magister Akuntansi (Ex)
Phone 0818!"##
Emai$ sutrisno%u&.a'.i(
)**i'e hours +ith A,,ointment- sms

Evaluation:
Quality of Class Discussion 20%
Term Paer 20%
!n"Class Presentations # $or%shos 20%
&i' E(am $ee% ) "*0 20%
+inal ,Ta%ehome E(amination $ee% *- 20%

./0ectives:
1. To examine im,ortant a''ounting issues *rom a stan(ar(.setter/s ,oint o* 0ie1.
. To intro(u'e 'urrent *inan'ia$ a''ounting resear'h.
Te(t/oo%-
2raig 3eegan4 5inan'ia$ A''ounting Theor6 (Austra$ian)4 an( +i$$iam R. S'ott4
5inan'ia$ A''ounting (2ana(ian) an( some arti'$e 7ourna$ 8 ,u&$i'ation

Puroses of the Class:
This '$ass 1i$$ (1) ,re,are 6ou to uti$i9e 'ontem,orar6 'a,ita$ market resear'h too$s to
in0estigate no0e$ a''ounting resear'h :uestions an( () ,ro0i(e 6ou 1ith a sense o*
the ma7or themes *oun( in the 'a,ita$ markets $iterature o0er the ,ast "0 6ears4 1hi'h
6ou 1i$$ su,,$ement on 6our o1n 1ith a ;e0e$ rea(ing ((e*ine( &e$o1) o* a$$
arti'$es in The A''ounting Re0ie14 <ourna$ o* A''ounting Resear'h4 an( <ourna$ o*
A''ounting = E'onomi's ,u&$ishe( &et1een August 00# an( the (ate 6ou sit *or
6our :ua$i*6ing ('om,rehensi0e) examination.
1an'out of ro/lem set 2C&34
Pre,are a &rie* ,a,er (no more than # ,ages) that (1) (emonstrates 6our un(erstan(ing
o* the meaning o* an( tra(e.o**s among the 0arious t6,es o* 0a$i(it6 in :uasi.
ex,erimenta$ 1ork an( () summari9es the sort o* 1or$(.0ie1 that un(er,ins
'ontem,orar6 ar'hi0a$8em,iri'a$ a''ounting resear'h.
+>?TE@)AR3
Course 3che'ule:
$ee% *:
2ourse (es'ri,tion
?ntro(u'tion to 5inan'ia$ A''ounting Theor6 . Sutrisno

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Conceptual frame work (SFAC # 1,2,5,6,7 and 8)
?ntro(u'tion to 5inan'ia$ A''ounting Theor6 A 3eegan 2ha,ter 1
S$i(es (PPT)

$ee% 5
The 5inan'ia$ Re,orting En0ironment . 3eegan 2ha,ter
$ee% 6:
The Regu$ation o* 5inan'ia$ A''ounting . 3eegan 2ha,ter B
$ee% 7
Normati0e Theories o* A''ounting A 3eegan 2ha,ter " an( #
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?nternationa$ A''ounting A 3eegan 2ha,ter C
$ee% 8:
Positi0e A''ounting Theor6 . 3eegan 2ha,ter ! an( S'ott 2ha,ter 8
$ee% )
Mi($e Test
$ee% 9
Dnregu$ate( 5inan'ia$ Re,orting . 3eegan 2ha,ter 8
$ee% *0
E**i'ient Market Theories . 3eegan 2ha,ter 10 an( S'ott 2ha,ter "
$ee% **
@eha0iora$ A''ounting Resear'h . 3eegan 2ha,ter 11
$ee% *2
So'ia$ an( En0ironmenta$ A''ounting . 3eegan 2ha,ter E
$ee% *5
2riti'a$ Pers,e'ti0e o* A''ounting . 3eegan 2ha,ter 1
$ee% *6
Earnings Management A S'ott 2ha,ter 11
$ee% *7
Stan(ar(.setting ?ssues A S'ott 2ha,ter 1 an( 1B
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5ina$ test