This subject requires students to synthesise and apply prior accounting knowledge and techniques. It enables students to research an organisation and engage in accounting analysis using software and analytical tools. Students review existing business practices, financial reports and other data in order to develop solutions to problems identified. This subject requires an understanding of relevant theories, literature and the research process. Specific topics covered include earnings management, corporate failure and aspects of accounting theory. Focusing on real-world examples, students examine financial and other corporate information to detect and recommend improvements in the management of organisations.