Programme And Module Handbook
 
Course Details in 2019/20 Session


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Module Title LH Advanced Accounting Theory and Policy
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 03004
Module Lead Prof. Penelope Tuck
Level Honours Level
Credits 10
Semester Semester 2
Pre-requisites
Co-requisites
Restrictions BSc Accounting and Finance
Contact Hours Lecture-20 hours
Seminar-0 hours
Tutorial-0 hours
Project supervision-0 hours
Demonstration-0 hours
Practical Classes and workshops-0 hours
Supervised time in studio/workshop-0 hours
Fieldwork-0 hours
External Visits-0 hours
Work based learning-0 hours
Guided independent study-80 hours
Placement-0 hours
Year Abroad-0 hours
Exclusions
Description Advanced accounting and auditing policy-making (including politicisation, standard-setting and conceptual frameworks), the history of accounting theories and some advanced theory topics. The UK and US business context dominates, although there is also discussion of international issues.
Learning Outcomes

By the end of the module students should be able to:

  • demonstrate comprehensive knowledge and understanding of financial accounting policy-making in UK and international contexts;
  • explain financial accounting theory and be able to compare and contrast different approaches to theorising financial accounting;
  • evaluate the nature and impacts of politicisation of accounting standard setting;
  • identify and critically evaluate the conceptual frameworks of financial accounting;
  • demonstrate knowledge and understanding of the professionalization of accountants and accounting bodies;
  • describe critical perspectives of accounting.
Assessment 03004-01 : Exam : Exam (Centrally Timetabled) - Written Unseen (90%)
03004-02 : Group Presentation : Coursework (10%)
Assessment Methods & Exceptions 2 hour written examination (90%); Class contribution (10%)
Other
Reading List