Programme And Module Handbook
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Module Title LM Financial Accounting Theory and Policy
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 24329
Module Lead Thomas Cuckston
Level Masters Level
Credits 20
Semester Semester 1
Restrictions Available to MSc International Accounting and Finance only

The module examines the forms of theorising in financial accounting in the UK and international business contexts, including policy-making in financial accounting, conceptual framework projects, market-based accounting research and critical perspectives in accounting.

Learning Outcomes

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

  • demonstrate a critical 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;
  • critically evaluate the nature and impacts of politicisation of accounting standard setting;
  • identify and evaluate the conceptual frameworks of financial accounting;
  • critique financial accounting research in the context of capital markets, particularly its relevance to policy-makers;
  • critique professionalization of accountants and accounting bodies;
  • explain critical perspectives on accounting.
Assessment 24329-01 : Group Presentation : Presentation (25%)
24329-02 : Examination : Exam (School Arranged) - Written Unseen (75%)
Assessment Methods & Exceptions 3 hr written examination (75%) Group presentation (25%) Reassessment: 3 hour examination (100%)
Other Reading is journal form provided electronically by lecturer
Reading List