The list comprises all courses offered by Departments and Programmes in recent years. Their publication here does not imply they will be offered in any particular semester or year. Courses offered for the M.B.A degree are not included.
AF401 Forensic Accounting: Field & Practice
This course will serve as an introduction to the field and practice of forensic accounting. it focuses on the dynamics of the current modern accounting environment in terms of the corporate fraud and false accounting practices. Using forensic accounting theories and methodologies, this course will discuss the tactics to tackle the ever-increasing fraudulent financial activities in the corporate world. This course will also discuss issues and controversies faced by the current accounting and auditing environment. It will make use of case studies based on the actual corporate fraud in the practical environment.
AF402 Legal Elements of Fraud
The course exposes, and explores, the various types, methods and approaches to the fundamental issue involved in fraud. In doing so, particular emphasis will be placed on how fraud occurs, how it can be combated, the legal implications, the methods and resorts used and of course the extent of damage it can cause. The course will use case studies based on actual schemes and scams that eventuated. Some case studies that will be used during the semester will be constructed based on new developments and future potentials.
AF405 Fraud Accounting & Fraud Investigation in Financial Reports
This course will focus on the dynamics of the current modern accounting environment in terms of the corporate fraud in the financial reporting system and accounting practices. The course will follow investigative methods for fraud and principles and established methodologies used to combat fraud within the financial reporting system.
AF411 ADVANCED CORPORATE ACCOUNTING
This course covers advanced aspects of financial accounting, financial accounting regulatory framework, and specialised accounts not covered in undergraduate programmes.
The topics covered in this course will include accounting for branches, mergers and acquisitions, the preparation of advanced consolidated financial statements, segmental financial statements, value added reporting, cashflow accounting and reporting, accounting for trusts, insurance and pension fund accounting, farm accounting, and the regulatory framework of financial accounting.
The students' final grade will be based on projects and a final three hour written examination. The projects will account for 60% of the final grade, and the remainder 40% will be from the final examination.
Course participants must obtain at least 50% overall and a minimum of 40% in the final examination to secure a pass in this course.
There is no single textbook which covers the body of knowledge required for this course. In addition to lecture material, students will be required to read specified books and journal articles.
AF412 MANAGEMENT ACCOUNTING AND FINANCE IN THE SOUTH PACIFIC
The primary focus of this course is to study how management accounting information systems should be designed so as to provide adequate information for planning, decision-making, and control of organisational activities with specific reference to the South Pacific economic scene. The accounting information systems will be discussed in conjunction with how people in organisations are likely to use and react to the information. The course will also address current developments in management accounting practice and research.
The topics covered will include design of management accounting control systems, management accounting models and behavioural implications, cost theory, transfer pricing and transfer pricing manipulations, performance measurement and evaluation.
Course participants must obtain at least 50% overall and a minimum of 40% in the final examination to secure a pass in this course.
AF413 ADVANCED ACCOUNTING THEORY
The course is structured to examine theoretical aspects of accounting and the adequacy of conceptual accounting doctrines in providing relevant, reliable, and objective accounting information. The theoretical issues covered will be of special relevance to the South Pacific Island Economies.
The topics covered will include developments in accounting theory, cultural and socio-economic aspects of accounting, contribution of accounting to socio-economic development in the South Pacific including entity theory, accounting information needs in a developing country, valuation assumptions which underlie accounting information and the validity of such assumptions including historic cost, present value, current value accounting, and the concept of profit.
AF414 DECISION SUPPORT SYSTEMS
Accounting as an information system interfaces with information theory in general and computer technology in particular. In their role as accounting information specialists, accountants must have an understanding of how information technology can support managerial decision making. The aim of this course is to provide students with a grounding in computer Decision Support Systems.
The course content will enable students to be able to construct decision support systems, understand the nature of sub-systems, the strategies for successfully designing and implementing decision support systems in an organisation, and the current status of, and development perspectives in, decision support systems technology. There will be hands-on exposure to decision support system software packages.
The final grade will be based on 60% for continuous assessment of course work and 40% for a final written examination.
Course participants must obtain at least 50% overall and a minimum of 40% in the final examination to secure a pass in this course.
AF415 READING COURSE IN ACCOUNTING
This course provides a flexibility to students who wish to have an understanding of the literature in specific topics in accounting and financial management.
The special topics available in any semester will depend on staff research and teaching interests. At present staff in the department have expertise and interest to supervise students who would like to pursue special topics in the following fields: International Finance, International Accounting, Financial Institutions and Markets, Accounting Models and Behaviour, Managerial Accounting and Managerial Finance, Banking, Auditing, Leasing and Social and Environmental Accounting.
The final grade will be based on 60% assessment for course work and 40% for a final written examination.
AF418 Introduction to Research Methodology
the course aims to give students a general understanding of different types of accounting research and the range of research methodologies which are available, and equip students with practical research skills and knowledge to be applied to their dissertation projects. The course exposes, and explores, the variety of research methodologies and research methods adopted in (financial, management and auditing) accounting research. In doing so, particular emphasis will be placed on comparing and contrasting positivistic and interpretivist approaches, and on the differences between (and/or potential convergence of) mainstream accounting research within the region.
AF420 Financial Statement Analysis
Money is the life blood of any business. How an organisation obtains and uses that money is of critical importance to the long term viability of that organisation. The financial health of the firm is presented in the four basic financial statements, the proper interpretation of which is critical for investors, creditors and internal management. This course is designed to help those involved in financial analysis make informed judgements as to the health of the organisation and provide guidance for improvement. This course is designed to help the student understand and interpret financial statements. The course will include information on how to read and understand financial statements and how to apply this knowledge to determine the health and current status of a business.
AF431 Advanced Management Accounting
An examination of planning and control processes in organisations, and the involvement of management and management support personnel with them. The following topics will be considered. ‘formal’ and ‘organisational’ perspectives on management planning and control. Planning and decision-making in organisations: some alternative perspectives and descriptions. Planning and budgeting: theoretical perspectives and organisational descriptions. Organisation structures and structuration. Control processes in organisations: some alternative perspectives. Participation as a mode of organisational control. Accounting control systems: some alternative perspectives. Designing management accounting systems; prescription or organisational choice. Categorising and evaluating the literatures on management planning and control.
AF432 Information Systems Control and Audit
Analysis of internal control and auditing procedures in an EDP environment, use and limitations of common procedures, test desks, audit packages, etc., problems associated with differing applications, use of standard packages, mini and micro-computer based systems, distributed data processing, database applications.
AF 433 Advanced Studies in Financial Accounting
A critical review of conceptual framework programs for financial accounting and reporting. Issues with the traditional financial reporting structure. The impact of the fair value model of accounting on issues related to revenue and expense recognition, and the identification and measurement of assets and liabilities. Evaluation and application of the solvency test. Examination of accounting issues and techniques associated with specific industries and complex business structures. Topics may include accounting in the construction, real estate development, finance and extractive industries; group accounts; segment reports; accounting for unincorporated associations; trading trusts; reporting problems arising from off-balance-sheet financing; pension accounting; foreign currency translation. Accounting for heritage assets, accountability beyond the traditional accounting model. Accountability through the directors’ and chief executive’s reports. Corporate social responsibility. Social and environmental accounting.
AF434 Business Information Systems
Nature and functions of computer-based information systems used to support management of a business; business databases and reporting; practical experience with business applications software.
AF435 Business Research Methods
This course will introduce students to the basics of business research methods. Topics include probability theories and concepts, hypothesis formulation and testing, linear regression, multiple regression techniques, non-parametric methods, variance analysis, queuing theory and linear programming.
AF437 Corporate Governance and Ethics
The aim of this course is to expose the students to the need to develop and employ an advanced sense of moral reasoning in accounting practice, notwithstanding the regulatory framework that directs practice. to this end, this course will address ethical issues pertaining to the practice of accounting auditing and accountability, such that students will be able to undertake such practices applying reasoning as identified by Kolberg as being consistent with post-conventional moral development.
AF438 Current Developments in Accounting Research - Auditing
An examination of current areas of research in auditing and substantive studies in each area. The following topics will be considered: Theory about auditing; overview of audit research; research areas; nature of audit work; agency theory and the existence of the audit function; human information processing in auditing; audit teams and the review process; statistical auditing; effects of the audit report; job satisfaction and performance in audit firms; performance criteria and evaluation. Future development in audit theory and research.
AF439 Advanced Taxation Contemporary Issues
The structure of the tax base: income, capital, consumption. Assessment of the existing base and alternatives. Desirable characteristics of a tax system: equity, neutrality, simplicity, acceptability, administrative efficiency, fiscal flexibility, ability to meet revenue needs. Specific forms of taxation. Official inquiries into taxation. Economic and social issues concerning taxation: taxation and social welfare. Tax reform: needs, problems, approaches. Tax other than income tax: capital taxes, sales tax, land tax, payroll tax, stamp duty. Selected issues.
AF440 Structure of International Taxation
The course exposes, and explores, the various types, methods and approaches to the fundamental issue involving tax structures. In doing so, particular emphasis will be placed on international tax and how it works, fundamental tax concepts such as, residence, double taxation and double taxation reliefs, international tax avoidance, tax avoidance and withholding tax. Specific forms of taxation including how residents and non-residents are taxed differently in different jurisdictions will be examined.
