The aim of this module is to provide students with the knowledge and skills appropriate to think critically about issues in the area of accounting and the role of accounting in society. The student is enabled to assess and make critical interpretations of the impacts of accounting information on society. The student's capacity to critically evaluate corporate accounting and reporting from the economic, social and environmental perspectives is developed.
The module covers a range of methods associated with literature engagement. Students will be expected to apply these methods to an area of accounting that interests them. The module will also cover the ethical and professional issues associated with accounting research and professionsl practice.
The particular issues examined will vary from year to year depending on current events and developments but a typical content might be expected to cover some of the following:
- Analysis and Critical Thinking: What is understood by a critical approach?
- An introduction to some different theoretical approaches to understanding accounting.
- The historical and social construction of the accounting profession.
- Gender and the accounting profession.
- The political, regulatory and social role of the accounting profession in international harmonisation and convergence projects.
- Critical perspectives on auditing and accounting failures.
- Accounting for Sustainability - Environmental, Social & Governance (ESG) Issues.
- Ethical considerations in Accounting research and professional practice.
The focus of this module is on development of a critical perspective. Lectures and invited guest seminars will be used to stimulate discussion on particular topics, which will then be assessed by means of essay or presentation.
Instruction will involve formal lectures and class discussion on a number of simplified case studies of situations commonly encountered in business which present problems for proper control and audit verification.
| Module Content & Assessment | |
|---|---|
| Assessment Breakdown | % |
| Other Assessment(s) | 100 |