Critical Perspectives in Accounting - MAN00009M

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Module summary

This module provides a critical overview of the major ‘conventional’ theoretical developments that

inform the profession, and the accounting policy making and standard setting processes.

 

Module will run

Occurrence	Teaching period
A	Autumn Term 2022-23

Module aims

This module provides a critical overview of the major ‘conventional’ theoretical developments that

inform the profession, and the accounting policy making and standard setting processes. It

analyseschallenges the relevancecommonly held perceptions and limitations of conventional

accounting theory, practice and reporting within our current social and political environment. It

evaluates the usefulness of new forms of accounting designed to satisfy modern global conditions, by

exploring alternative perspectives on corporate financial practice and reporting, including social,

environmental, , and political perspectives.

Module learning outcomes

Academic and graduate skills

Successful completion of the module will demonstrate that students are able to:-

•  
• identify some of the limitations of traditional financial reporting practice
• critically evaluate  practical and theoretical initiatives in a specific area eg social and environmental accounting
• critically analyse the political nature of accounting

Module content

Subject content

• Critiques of conventional accounting practice and reporting
• Critiques of voluntary social and financial activities by firms

Teaching Material

• slides, handouts, articles, case studies

Indicative assessment

Task	% of module mark
Groupwork	100

Special assessment rules

None

Indicative reassessment

Task	% of module mark
Essay/coursework	100

Module feedback

The timescale for the return of feedback will accord with TYMS policy

Indicative reading

Deegan, C. and Unerman, J. (2006). Financial Accounting Theory, European edition, Irwin McGraw-

Hill.Gray, R., Owen, D. and Adams, C. (2014). Accountability, Social Responsibility and Sustainability,

FT Prentice Hall.

Additional Reading

Deegan, C. and Unerman, J. (2006). Financial Accounting Theory, European edition, Irwin McGraw-

Hill.

Gray, R. and Bebbington, J. (2001). Accounting for the Environment, (2nd edition), Paul Chapman.

Gray, R., Owen, D. and Adams, C. (1995). Accounting & Accountability, FT Prentice Hall.

Perks, R. W. (1993). Accounting and SocietySocieity, London: Chapman 7 Hall.

Unerman, J., Bebbington, J., and O’Dwyer, B. (2007). Sustainability Accounting and Accountability,

Routledge.