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.


33%: Lecture
67%: Practical (Workshop)


30%: Coursework (Group presentation)
70%: Written assessment (Project)

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 regularly review our modules to incorporate student feedback, staff expertise, as well as the latest research and teaching methodology. We’re planning to run these modules in the academic year 2023/24. However, there may be changes to these modules in response to COVID-19, staff availability, student demand or updates to our curriculum. We’ll make sure to let our applicants know of material changes to modules at the earliest opportunity.