Last modified: 31 Jul 2023 11:19
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.
|First Sub Session
|15 credits (7.5 ECTS credits)
Information on contact teaching time is available from the course guide.
4 x Online Tests
2-hour, closed-book examination
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
There are no assessments for this course.
|ILO’s for this course are available in the course guide.