| Unit name | Contemporary Issues in Accounting |
|---|---|
| Unit code | EFIMM0033 |
| Credit points | 15 |
| Level of study | M/7 |
| Teaching block(s) |
Teaching Block 1 (weeks 1 - 12) |
| Unit director | Dr. Mariano Scapin |
| Open unit status | Not open |
| Units you must take before you take this one (pre-requisite units) |
None |
| Units you must take alongside this one (co-requisite units) |
None |
| Units you may not take alongside this one | |
| School/department | School of Accounting and Finance - Business School |
| Faculty | Faculty of Social Sciences and Law |
This unit covers a range of important contemporary issues and topics in financial accounting and management accounting. It is designed to develop students’ appreciation of important academic and regulatory debates, drawing on the empirical and theoretical accounting literature on the complexities and conceptual antecedents and consequences of the issues covered.
The aims of this unit are to build on the material that students will have covered in their undergraduate studies with a view to illustrating the major conceptual and technical accounting issues of the day. Such issues include, but are not confined to, the Conceptual Framework for Financial Reporting, accounting for financial instruments, accounting for employee benefits, capital markets-based accounting research, theorising management control systems, controlling strategy and managing costs. The unit will consider the economic and social consequences of these issues and will discuss relevant contemporary accounting literature drawn from a variety of sources, based on both quantitative and qualitative research designs.
Having successfully completed this unit students should be able to:
Teaching will be delivered through a combination of synchronous and asynchronous sessions including lectures, tutorials, drop-in sessions, discussion boards and other online learning opportunities
This unit will be assessed by 100% individual coursework
If this unit has a Resource List, you will normally find a link to it in the Blackboard area for the unit. Sometimes there will be a separate link for each weekly topic.
If you are unable to access a list through Blackboard, you can also find it via the Resource Lists homepage. Search for the list by the unit name or code (e.g. EFIMM0033).
How much time the unit requires
Each credit equates to 10 hours of total student input. For example a 20 credit unit will take you 200 hours
of study to complete. Your total learning time is made up of contact time, directed learning tasks,
independent learning and assessment activity.
See the Faculty workload statement relating to this unit for more information.
Assessment
The Board of Examiners will consider all cases where students have failed or not completed the assessments required for credit.
The Board considers each student's outcomes across all the units which contribute to each year's programme of study. If you have self-certificated your absence from an
assessment, you will normally be required to complete it the next time it runs (this is usually in the next assessment period).
The Board of Examiners will take into account any extenuating circumstances and operates
within the Regulations and Code of Practice for Taught Programmes.
