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AC4033: ACCOUNTING THEORY (2018-2019)

Last modified: 22 May 2019 17:07

Course Overview

This course aims to introduce students to a number of theories of accountancy that view accounting practices from a range of economic, 

sociological and political perspectives.  Theories behind both mandatory accounting & disclosures and voluntary disclosures (such as social and environmental accounting and disclosures) will be covered in this course. The key learning outcomes of this course are to enhance knowledge and understanding of normative, positive and critical theories of accounting.  After successful completion of this course, students are expected to gain skills of developing and presenting critical arguments associated with the motivations for accounting and reporting practices.

Course Details

Study Type Undergraduate Level 4
Session First Sub Session Credit Points 30 credits (15 ECTS credits)
Campus Old Aberdeen Sustained Study No

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Course Description

The content is organised into three main areas covering mainstream, positive and critical theoretical literature in accounting related to:

•        Financial reporting practices and regulations

•        Management accounting practices and history

•        Accounting research methodologies

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers

Details, including assessments, may be subject to change until 31 August 2023 for 1st half-session courses and 22 December 2023 for 2nd half-session courses.

Summative Assessments

There are two elements to the assessment:

Coursework (50%), 1 two-hour exam (50%).

50% coursework

1.      Essay (20%)  

2.      Extended bibliography  (10% )

3.      A dissertation research proposal around 2000 words (20%)

Resit: 100% resit exam, normally during resit diet.


Formative Assessment

This will take place via tutorial discussions. 


Verbal feedback is given during tutorial discussions.

Written feedback will be given to assessed coursework. 

Course Learning Outcomes

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