Last modified: 22 May 2019 17:07
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.
|Session||First Sub Session||Credit Points||30 credits (15 ECTS credits)|
|Campus||Old Aberdeen||Sustained Study||No|
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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
This is the total time spent in lectures, tutorials and other class teaching.
There are two elements to the assessment:
Coursework (50%), 1 two-hour exam (50%).
1. Essay (20%)
2. Extended bibliography (10% )
3. A dissertation research proposal around 2000 words (20%)
Resit: 100% resit exam, normally during resit diet.
This will take place via tutorial discussions.
Verbal feedback is given during tutorial discussions.
Written feedback will be given to assessed coursework.