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Critical Perspectives on Accounting & Finance - MAN00006H

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  • Department: The York Management School
  • Module co-ordinator: Mrs. Caroline Chaffer
  • Credit value: 20 credits
  • Credit level: H
  • Academic year of delivery: 2022-23

Related modules

Co-requisite modules

  • None

Prohibited combinations

  • None

Module will run

Occurrence Teaching cycle
A Spring Term 2022-23 to Summer Term 2022-23

Module aims

This module evaluates the role and impact of accounting and finance on society by examining professional practice in the context of strategic organisational financial practice and financial reporting. Alternative perspectives on corporate financial practice and reporting with be explored for example social and environmental as well as associated ethical issues.

Module learning outcomes

  • Explore theoretical perspectives explaining relationships between financial responsibility and organisational accountability
  • Appreciate a range of alternative approaches to financial reporting practice
  • Critically evaluate the role of accounting within society
  • Critically analyse ethical issues in financial theory and practice

Module content

  • Financial accounting and theory
  • Environmental and social reporting and accountability
  • Critical and interpretive perspectives on financial accounting
  • Qualitative research in finance and accounting
  • Fundamentals of Ethics in Finance
  • Ethics in Financial Markets
  • Ethics and Financial Services
  • Ethics and Financial Management


Task Length % of module mark
N/A 100

Special assessment rules



Task Length % of module mark
N/A 100

Module feedback

Module assessment reports to students are written by the module leader for all assessments (open and closed) and placed on the VLE after the Board of Examiners has received the module marks.

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

Indicative reading

Deegan, C. & Unerman, J. (2011) Financial Accounting Theory, European 2nd ed., McGraw-Hill.

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.