Accounting Theory (990N1)
15 credits, Level 7 (Masters)
This module provides insights into way accounting choices are made and how these are affected by internal and external factors. It illustrates that the reality presented in financial reports is constructed and not a direct consequence of the activities and events that those reports purport to present. The module overviews the development of accounting and its role in society, and presents a range of theoretical perspectives of accounting choice. In doing so, it considers links between accounting theory, research and practice and, in particular, earnings management.
Teaching and assessment
We’re currently reviewing teaching and assessment of our modules in light of the COVID-19 situation. We’ll publish the latest information as soon as possible.
Contact hours and workload
This module is approximately 150 hours of work. This breaks down into about 33 hours of contact time and about 117 hours of independent study. The University may make minor variations to the contact hours for operational reasons, including timetabling requirements.
We’re planning to run this module in the academic year 2020/21. However, there may be changes to this module in response to COVID-19, or due to staff availability, student demand or updates to our curriculum. It may not be possible to take some module combinations due to timetabling constraints. We’ll make sure to let our applicants know of material changes to modules at the earliest opportunity.