Accessibility statement

Accounting & Risk - MAN00001M

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  • Department: The York Management School
  • Module co-ordinator: Prof. Philip Linsley
  • Credit value: 20 credits
  • Credit level: M
  • Academic year of delivery: 2021-22

Module will run

Occurrence Teaching period
A Spring Term 2021-22

Module aims

The concept of risk has received significant attention in recent years. The pervasive nature of risk has meant that it has impinged upon many disparate areas including accounting. The reasons for the dramatic rise in interest in risk and risk management will be discussed within the module, and the ways in which risk is related to the connected domains of accounting, financial reporting and auditing will be explored.

Module learning outcomes

Successful completion of the module will demonstrate that students are able to:-

  • Critically discuss how risk can impact upon accounting and auditing.
  • Critically discuss alternative perspectives on risk.
  • Explain why risk is now deemed an important concept in accounting.

Module content

Subject content

  • The rise of risk and risk management

  • Alternative perspectives on risk (for example, Beck and The Risk Society, Douglas and neo-Durkheimian institutional theory

  • Risk reporting and risk disclosure

  • The impact of risk upon the practice of accounting, auditing

  • Risk and accounting and auditing regulation

  • Case studies (e.g. Enron, Northern Rock)

Assessment

Task Length % of module mark
Essay/coursework
Assignment		 N/A 100

Special assessment rules

None

Reassessment

Task Length % of module mark
Essay/coursework
Assignment		 N/A 100

Module feedback

The timescale for the return of feedback will accord with UYMS policy

Indicative reading

Woods, M., Kajuter, P. and Linsley, P. (2007) International Risk Management: systems, Internal Control, and Corporate Governance. Elsevier.


The information on this page is indicative of the module that is currently on offer. The University is constantly exploring ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary by the University. Where appropriate, the University will notify and consult with affected students in advance about any changes that are required in line with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.