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
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
Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the School policy.
Indicative reading
Deegan, C. & Unerman, J. (2011) Financial Accounting Theory, European 2nd ed., McGraw-Hill.