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  2. Catalogue of Courses
  3. Undergraduate
  4. 2026-2027
  5. Accountancy
  6. QB1006: Accounting and Accountability

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QB1006: ACCOUNTING AND ACCOUNTABILITY (2026-2027)

Last modified: 21 May 2026 15:46


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
Term First Term Credit Points 15 credits (7.5 ECTS credits)
Campus Offshore Sustained Study No
Co-ordinators
  • Mr Andrew Mulhern

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

  • 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

More Information about Week Numbers


Details, including assessments, may be subject to change until 31 August 2025 for 1st Term courses and 19 December 2025 for 2nd Term courses.

Summative Assessments

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

Class Test - Multiple Choice Questions

Assessment Type Summative Weighting 15
Assessment Weeks Feedback Weeks

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Feedback

2 x multiple-choice questions computer tests, each worth 7.5% of the overall grade (duration: max. 30 minutes each). The tests take place in a closed exam system in MyAberdeen, with an invigilator in the room.
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
FactualUnderstandUnderstand the wider organisational, social, and economic contexts that influence accounting from an accountability context.
ConceptualUnderstandExplain how accounting operates within modern business enterprises, including their organisational, managerial, and professional contexts.
ConceptualUnderstandUnderstand the roles and purposes of financial and management accounting, and why they are legally and operationally important.
ReflectionEvaluateCritically engage with academic materials and communicate arguments effectively through developed skills in reading, writing and analysis.
 

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