Accounting Theory (990N1)

15 credits, Level 7 (Masters)

Spring teaching

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.

This module is running in the academic year 2021/22. We also plan to offer it in future academic years. However, we are constantly looking to improve and enhance our courses. There may be changes to modules in response to student demand or feedback, changes to staff expertise or updates to our curriculum. We may also need to make changes in response to COVID-19. We’ll make sure to let our applicants know of material changes to modules at the earliest opportunity.


This module is offered on the following courses: