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Module Title Financial Accounting Theory
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 28186
Module Lead Tom Cuckston
Level Intermediate Level
Credits 10
Semester Semester 2
Pre-requisites
Co-requisites
Restrictions None
Contact Hours Lecture-20 hours
Seminar-5 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-75 hours
Placement-0 hours
Year Abroad-0 hours
Exclusions
Description The module examines the forms of theorising in financial accounting, in the international business context, including policy-making in financial accounting, conceptual framework projects, market-based accounting research, CSR reporting, and critical perspectives in accounting. This provides students with the theoretic knowledge upon which to base their critical analysis of accounting concepts and practice. The content encourages students to see beyond accounting as practiced to the possibilities of accounting and the role of accounting in society.
Learning Outcomes By the end of the module students should be able to critically evaluate:
  • Demonstrate knowledge and understanding of financial accounting theory and be able to compare and contrast different approaches to theorising financial accounting;
  • Critically evaluate financial accounting policy-making in the international context;
  • Apply and analyse conceptual frameworks of financial accounting;
  • Appraise various perspectives on accounting.
Assessment 28186-01 : Individual Essay : Coursework (70%)
28186-02 : Group Assignment : Group Assessment - Coursework (30%)
Assessment Methods & Exceptions Assessment: Individual essay assignment, 1,500 words (70%);
Group presentations (30%)

Reassessment: 2000-word individual essay (100%)
Other None
Reading List