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Accounting theory

Course Description: This course addresses the intellectual framework of accounting theory as a foundation for establishing standards and critiques thereof, including a review of the Saudi experience in building the conceptual framework. It also presents the framework that governs how net assets are identified and measured. Additionally, the course reviews the relationship of accounting to economic and financial theories, while presenting, explaining, and discussing recent developments in accounting theory, as well as accounting problems and issues.

Credit hours: 3

Prerequisites: ACCT360

Objectives of the course :

Upon completion of this course, it is expected that the student will be able to do the following:
• Defines the concept of accounting theory, its origin, and its functional development.
• Describes accounting schools of thought and identifies methods for building accounting theories.
• It describes the conceptual framework of accounting theory.
• Discusses accounting measurement, presentation, disclosure, and their problems.
Applies oral communication skills to present accounting cases.
Actively and productively participates within a team environment.

Course outputs :

1. Knowledge and Understanding, C1 Basic Knowledge:
Terminology and Concepts Related to Foundational Knowledge in Different Areas of Accounting Theory.
Explanation, interpretation, and summary of fundamental knowledge in various fields of accounting theory.
Application of basic knowledge in various fields of accounting theory.
2. Knowledge and Understanding, C2 Advanced Knowledge:
Advanced accounting knowledge terms and concepts in various fields of accounting theory.
Advanced accounting knowledge in various areas of accounting theory.
Application of advanced knowledge in various fields of accounting theory.
3. Knowledge and Understanding, C4 Research Knowledge and Investigation Methods:
Research Knowledge and Inquiry Methods in Different Fields of Accounting Theory: Terms and Concepts.
Explanation, interpretation, and summary of aspects related to research knowledge in various fields of accounting theory.
Applying Research Knowledge in Various Fields of Accounting Theory.
4. Skills, M1 Oral Communication Skills:
The student demonstrates the ability to communicate effectively orally in various areas of accounting theory.
5. Values, Independence, and Responsibility, Q4 Teamwork:
The student demonstrates commitment to collaborative and constructive teamwork, performing their tasks responsibly and competently in various areas of accounting theory.

Additional information:

Last updated: 2026-04-22