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
Behavioural finance: Financial actors and society
Behavioural finance: Managers, investors and rationality
Responsible investing: Long term investment and activism
Responsible investing using equities and bonds
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 UYMS policy.
Indicative reading
Deegan, C. & Unerman, J. (2011) Financial Accounting Theory, European 2nd ed., McGraw-Hill.
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