Studying at York
Critical Perspectives on Accounting & Finance - MAN00006H
Related modules
Pre-requisite modules
Co-requisite modules
- None
Prohibited combinations
- None
Module will run
| Occurrence | Teaching period |
|---|---|
| A | Spring Term 2022-23 to Summer Term 2022-23 |
Module aims
This module evaluates the role and impact of accounting and finance on society by examining professional practice in the context of strategic organisational financial practice and financial reporting. Alternative perspectives on corporate financial practice and reporting with be explored for example social and environmental as well as associated ethical issues.
Module learning outcomes
- Explore theoretical perspectives explaining relationships between financial responsibility and organisational accountability
- Appreciate a range of alternative approaches to financial reporting practice
- Critically evaluate the role of accounting within society
- Critically analyse ethical issues in financial theory and practice
Module content
- Financial accounting and theory
- Environmental and social reporting and accountability
- Critical and interpretive perspectives on financial accounting
- Qualitative research in finance and accounting
- Fundamentals of Ethics in Finance
- Ethics in Financial Markets
- Ethics and Financial Services
- Ethics and Financial Management
Indicative assessment
| Task | % of module mark |
|---|---|
| Essay/coursework | 100 |
Special assessment rules
None
Indicative reassessment
| Task | % of module mark |
|---|---|
| Essay/coursework | 100 |
Module feedback
Module assessment reports to students are written by the module leader for all assessments (open and closed) and placed on the VLE after the Board of Examiners has received the module marks.
The timescale for the return of feedback will accord with TYMS policy
Indicative reading
Deegan, C. & Unerman, J. (2011) Financial Accounting Theory, European 2nd ed., McGraw-Hill.