Studying at York
Critical Perspectives in Accounting - MAN00009M
- Department: The York Management School
- Credit value: 10 credits
- Credit level: M
- Academic year of delivery: 2022-23
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.