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AC1011: ACCOUNTING AND ACCOUNTABILITY (2022-2023)

Last modified: 17 Oct 2022 11:11


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?

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

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.

Details for second half-session courses, including assessments, may be subject to change until 23 December 2022.

Contact Teaching Time

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

Teaching Breakdown

  • 1 Lecture during University weeks 8 - 17
  • 1 Tutorial during University weeks 10 - 17

More Information about Week Numbers


Details for second half-session courses, including assessments, may be subject to change until 23 December 2022.

Summative Assessments

Online Test

Assessment Type Summative Weighting 15
Assessment Weeks Feedback Weeks

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4 x Online Tests

Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Exam

Assessment Type Summative Weighting 70
Assessment Weeks Feedback Weeks

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2-hour, closed-book examination 

Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Essay

Assessment Type Summative Weighting 15
Assessment Weeks Feedback Weeks

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Write an essay of 1,500 words evaluating a given statement or a topic.  You should draw on relevant theories, concepts and data presented in the course, from additional reading and from news and current affairs to gather evidence and developing your argument

Word Count 1500
Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Formative Assessment

There are no assessments for this course.

Resit Assessments

Exam

Assessment Type Summative Weighting 100
Assessment Weeks Feedback Weeks

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Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
FactualRememberILO’s for this course are available in the course guide.

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