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Unit information: Accounting and Finance in Context in 2020/21

Unit name Accounting and Finance in Context
Unit code EFIM10022
Credit points 20
Level of study C/4
Teaching block(s) Teaching Block 2 (weeks 13 - 24)
Unit director Professor. Cooper
Open unit status Not open




School/department School of Accounting and Finance
Faculty Faculty of Social Sciences and Law


This unit examines accounting and finance in its historical, cultural, social and economic context. We will examine the history and evolving social roles of accounting and finance exploring the ideals and ethics inherent in the technical practice and its key institutions (e.g. professions, regulators, stock markets, etc.). The unit will examine these issues with a focus on key contemporary issues affecting the nature and potential of accounting and finance to contribute to fair and sustainable societies.

The aims of this unit are to:

  1. Provide students with an understanding of the role of accounting and finance in its historical, cultural, social and economic context.
  2. Provide students with the tools to enable them to analyse the ethical and commercial aspects of a event, case or situation.
  3. Enable students to link the numerical techniques of accounting and finance with the practice of accounting and finance.
  4. Develop skills of producing videos, making presentations and writing reports.
  5. Analyse data and information from a wide range of sources, including research-based academic literature.
  6. Develop skills of team working.

Intended learning outcomes

On completion of this unit, students should be able to:

  1. Understand how accounting and finance techniques are used in practice. For example, how projects are approved or investments undertaken.
  2. Analyse the role of accountants and finance professionals during key economic events, such as the financial crisis of 2007/8.
  3. Evaluate the changing role of the accountant and finance professionals in the light of changes in technology, society and the economy.
  4. Apply ethical theories to practical situations, such as insider dealing.
  5. Reflect on their learning process.
  6. Communicate effectively in written form.
  7. Work effectively in teams.

Teaching details

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

Assessment Details

This unit will be assessed by individual coursework 30% and group coursework 70%

Reading and References

Various relevant accounting and finance textbooks.