Course Details in 2023/24 Session

Module Title	LM Accounting Theory and Policy
School	Birmingham Business School
Department	Accounting
Module Code	07 36316
Module Lead	Charika Channuntapipat
Level	Masters Level
Credits	20
Semester	Semester 1
Pre-requisites
Co-requisites
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
Exclusions
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.
Other
Reading List