Programme And Module Handbook
Course Details in 2022/23 Session

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Module Title LM Accounting Theory and Policy
SchoolBirmingham Business School
Department Accounting
Module Code 07 36316
Module Lead Charika Channuntapipat
Level Masters Level
Credits 20
Semester Semester 1
Restrictions None
Contact Hours Lecture-20 hours
Seminar-10 hours
Supervised time in studio/workshop-10 hours
Guided independent study-160 hours
Total: 200 hours
Description The module examines the relationship between theories, practices, and regulations in the area of accounting, which includes the development and role of accounting in society, financial reporting and auditing. The referred forms of theorising linked to accounting problems include different perspectives ranging from market-based, political economy to critical perspectives in accounting. The context of the module content includes both the UK and international business contexts. The module will not involve any training on preparation of financial accounts.
Learning Outcomes By the end of the module students should be able to:
  • Critically discuss accounting policy-making in UK and international contexts
  • Explain, compare and contrast different approaches to theorising accounting practices
  • Critically evaluate the nature and impacts of politicisation of accounting standard setting
  • Identify and evaluate the conceptual frameworks of financial accounting
  • Critique accounting research, particularly its relevance to policy-makers
Assessment 36316-01 : Group Presentation : Presentation (30%)
36316-02 : Individual Assignment : Coursework (20%)
36316-03 : Exam : Exam (Centrally Timetabled) - Mixed (50%)
Assessment Methods & Exceptions Group presentation (30%), 1,500 word individual assignment (20%) & 2 hour exam (50%).

Reassessment: 1,500 word essay (30%), 1,500 word assignment (20%) & 2 hour exam (50%).
Students resit the failed component only.
Reading List