Last modified: 3 Days, 13 Hours, 48 Minutes ago
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.
| Study Type | Undergraduate | Level | 1 |
|---|---|---|---|
| Term | First Term | Credit Points | 15 credits (7.5 ECTS credits) |
| Campus | Aberdeen | Sustained Study | No |
| Co-ordinators |
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Information on contact teaching time is available from the course guide.
| Assessment Type | Summative | Weighting | 75 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
2-hour closed-book exam, worth 75% of the course grade. |
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| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Conceptual | Understand | Understand the roles and purposes of financial and management accounting, and why they are legally and operationally important. |
| Conceptual | Understand | Explain how accounting operates within modern business enterprises, including their organisational, managerial, and professional contexts. |
| Factual | Understand | Understand the wider organisational, social, and economic contexts that influence accounting from an accountability context. |
| Reflection | Evaluate | Critically engage with academic materials and communicate arguments effectively through developed skills in reading, writing and analysis. |
| Assessment Type | Summative | Weighting | 25 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
Invigilated class test on PC (30 minutes), worth 25% of the course grade. |
|||
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Conceptual | Understand | Explain how accounting operates within modern business enterprises, including their organisational, managerial, and professional contexts. |
| Conceptual | Understand | Understand the roles and purposes of financial and management accounting, and why they are legally and operationally important. |
| Factual | Understand | Understand the wider organisational, social, and economic contexts that influence accounting from an accountability context. |
There are no assessments for this course.
| Assessment Type | Summative | Weighting | 100 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback | ||||
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
|
|
||
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Reflection | Evaluate | Critically engage with academic materials and communicate arguments effectively through developed skills in reading, writing and analysis. |
| Factual | Understand | Understand the wider organisational, social, and economic contexts that influence accounting from an accountability context. |
| Conceptual | Understand | Understand the roles and purposes of financial and management accounting, and why they are legally and operationally important. |
| Conceptual | Understand | Explain how accounting operates within modern business enterprises, including their organisational, managerial, and professional contexts. |
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