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 |
Pre-requisites |
None |
Co-requisites |
None |
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
Students will be directed to a number of sources drawn principally from academic journals. The nature of the unit is that the material will not typically be covered by text books, so articles from the contemporary accounting literature will form the basis of the reading. Journals from which the readings will be drawn include Accounting and Business Research, Accounting Horizons, Accounting, Organizations and Society, The Accounting Review, Critical Perspectives on Accounting, European Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research and Management Accounting Research.