Accounting & Society

Semester Autumn
Level 11
Credit Value 10
Module Co-ordinator Professor Lisa Evans
Contact Hours The module will be delivered by means of lectures, (2 hours per week) and seminars/tutorial (1 hour per fortnight). In addition, a 2 hour drop in session will be arranged at the end of the semester, preceding the exam.

Coursework  100%

Coursework comprises: short written report: 25%; one hour class test: 75%.




The module's aim is to make students aware of the wider social context of accounting by introducing them to the concept of accountability in different contexts, such as the development of accounting regulation and accounting theory, accounting in the public sector, accounting in an international context, auditing and corporate governance, social and environmental accounting, accounting for internal (management) purposes, and critical and interdisciplinary perspectives on accounting. Students are expected to demonstrate an understanding of the theoretical foundations of accounting and of the relevance of accounting in the above contexts. 


Learning Outcomes

Knowledge and Understanding of:

The module is intended to complement the more technical core module Financial Reporting. While the focus of the former is to introduce students to the practical techniques of accounting; after completing Accounting and Society the successful student will have gained a theoretical foundation for this as well as a critical understanding of the regulatory framework of accounting and of the relevance of accounting in different contexts.

Specific learning outcomes:

  • basic awareness/understanding of theoretical foundation of accounting practice
  • knowledge of the mechanisms of accounting rule-making and regulatory frameworks
  • critical awareness/understanding of accounting issues arising in contexts other than private sector financial reporting in the UK/EU, such as different international approaches, auditing/corporate governance, public sector, environmental/ social, managerial accounting, critical and interdisciplinary perspectives on accounting

Generic Skills:

Time-management; independent learning; oral and written communication skills; team-work; being able to access and review academic accounting literature.

Cognitive Skills:

analytical/critical thinking and reasoning; structuring arguments


Division: Accounting & Finance




This module information is representative of what is included in the module in a given year. Details of actual reading, lectures and coursework may vary year to year and will be available at the beginning of the semester.

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