AC4033: ACCOUNTING THEORY (2018-2019)

Last modified: 22 May 2019 17:07

Course Overview

This course aims to introduce students to a number of theories of accountancy that view accounting practices from a range of economic,

sociological and political perspectives. Theories behind both mandatory accounting & disclosures and voluntary disclosures (such as social and environmental accounting and disclosures) will be covered in this course. The key learning outcomes of this course are to enhance knowledge and understanding of normative, positive and critical theories of accounting. After successful completion of this course, students are expected to gain skills of developing and presenting critical arguments associated with the motivations for accounting and reporting practices.

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	Sorry, we don't have a record of any course coordinators.

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

Programme Level 4
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?

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%)

Resit: 100% resit exam, normally during resit diet.

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.