AC4033: ACCOUNTING THEORY (2015-2016)

The content is organised into three main areas covering mainstream, positive and critical theoretical literature in accounting related to:

•        Financial reporting practices and regulations

•        Management accounting practices and history

•        Accounting research methodologies

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

More Information about Week Numbers

There are two elements to the assessment:

Coursework (50%), 1 two-hour exam (50%).

50% coursework

1.      Essay (20%)  

2.      Extended bibliography  (10% )

3.      A dissertation research proposal around 2000 words (20%)

This will take place via tutorial discussions. 

Verbal feedback is given during tutorial discussions.

Written feedback will be given to assessed coursework. 

• Knowledge and Understanding of key normative, positive and critical theories of accounting.
  

  Intellectual Skills of

  • reading  and critically assessing  the arguments of writers who address economic, sociological, and political issues in accountancy research and practice.
  • Develop and present critical arguments which draw on this research, and students’ own professional understanding and experience.
  • Actively and confidently engage in group discussions on contemporary accounting issues

  Transferable Skills of

  • Systematically collect and organise research material.
  • Construct valid and convincing arguments.
  • Engage in creative co-operative activities such as group presentations and group discussions.