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.