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AC1011: ACCOUNTING AND ACCOUNTABILITY (2020-2021)

Last modified: 09 Jul 2020 15:10


Course Overview

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.

Course Details

Study Type Undergraduate Level 1
Session First Sub Session Credit Points 15 credits (7.5 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Mr Andrew Mulhern

What courses & programmes must have been taken before this course?

  • Either Programme Level 1 or Programme Level 2
  • Any Undergraduate Programme (Studied)

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

No

Course Description

    • Constitution of Society Economy, polity and civil society; their interdependencies and contradictions; and understanding the role of accounting within these contradictions and interdependencies.
    • Constitution of Business Various managerial objectives, functions, responsibilities and accountabilities; and the role of accounting within business.
    • Constitution of Accounting as a Business Function How accounting is organised within organisations to help achieve their objectives and accountabilities.
    • Constitution of Accountancy as a Profession How accountancy is organised as a profession and how the accountancy profession is regulated.
    • Future Challenges of Accountancy The challenge of accounting and reporting beyond shareholders; and meeting the challenge of global sustainability.

Contact Teaching Time

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

Teaching Breakdown

  • 1 Seminar during University week8
  • 1 Tutorial during University weeks 10 - 17

More Information about Week Numbers


In light of Covid-19 and the move to blended learning delivery the assessment information advertised for courses may be subject to change. All updates for first-half session courses will be actioned no later than 1700 (GMT) on 18 September 2020. All updates for second half-session courses will be actioned in advance of second half-session teaching starting. Please check back regularly for updates.

Summative Assessments

1x 1500-word essay (40%)

9x weekly online tests  (40%)

1x personal reflection exercise, 750 words (20%)

Formative Assessment

test formative

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome

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