This module considers a variety of theoretical perspectives that inform the practices of accounting and our understanding of its place within society.
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Credits
15
Module code
BU30006
The module aims to provide students with an overview of the development and contribution of the variety of theoretical perspectives that inform the practices of accounting and our understanding of its place within society.
The module incorporates topics such as:
accounting and theory
the financial reporting environment
the regulation of financial accounting
asset and income measurement
conceptual frameworks
positive accounting theory
systems-oriented theories
social and environmental reporting
critical perspectives of accounting
What you will learn
In this module you will:
develop a knowledge and understanding of a variety of theories of financial accounting
be able to identify theories of financial accounting
learn relevance of financial accounting theories to both the theoretical development and practice and regulation
learn the impact of accounting theory on conceptual frameworks for financial reporting
By the end of this module, you will be able to:
the knowledge of relevance of academic theory to developments in practice
achieve proficiency in differing accounting research paradigms and approaches to the development of accounting theory
communicate complex ideas effectively by verbal and written means
review and assess complex material in a critical manner
recognise, evaluate, and comment critically upon alternative points of view
plan and organise learning through self-management
Assignments / assessment
Individual essay (20%)
2,000 words
Final exam (80%)
2 hours
Teaching methods / timetable
The course will be taught on campus through a weekly two-hour seminar consisting of lecture material, class discussion and student presentations.