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  6. AC4033: ACCOUNTING THEORY

AC4033: ACCOUNTING THEORY (2017-2018)

Last modified: 25 May 2018 11:16


Course Overview

None.

Course Details

Study Type Undergraduate Level 4
Term First Term Credit Points 30 credits (15 ECTS credits)
Campus Old Aberdeen Sustained Study No
Co-ordinators
  • Dr Chandana Alawattage

Qualification Prerequisites

  • Either Programme Level 4 or Programme Level 5

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

  • Any Undergraduate Programme (Studied)
  • AC3054 Management Accounting 3 (Passed)
  • AC3049 Financial Accounting 3 (Passed)

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

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


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 30 August 2024 for 1st term courses and 20 December 2024 for 2nd term courses.

Summative Assessments

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%)

 

Formative Assessment

This will take place via tutorial discussions. 

Feedback

Verbal feedback is given during tutorial discussions.

Written feedback will be given to assessed coursework. 

Course Learning Outcomes

  • 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.
 

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