Last modified: 26 Feb 2018 17:45
This course introduces the theoretical and contextual foundation of accounting. It does not involve any technical aspects of accounting or bookkeeping but provides an introduction to the political, economic, institutional, professional and managerial context of accounting. The main content includes:
Socio-political and economic mechanisms of accountability; theories of accountability.
Constitution of organisations and the role of accounting within organisations.
Constitution of accounting as a business function: how accounting is organised within organisations.
Constitution of Accountancy as a Profession: how accountancy is organised as a profession.
Sustainability and accounting: how accounting is reorganised to address sustainability issues.
|Session||First Sub Session||Credit Points||15 credits (7.5 ECTS credits)|
Information on contact teaching time is available from the course guide.
1st Attempt: 1 two-hour written examination (70%); continuous assessment (30%).
Resit: 1 two-hour written examination (100%).
Details to be finalised, however, will build on tutorial material and course content.
Feedback on summative assessments will be provided by comments on the students’ work and/or separate individual feedback sheets. There may also be classroom discussions on common issues in students’ work.