Accessibility statement

Accounting, Organisations and Society - MAN00161M

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  • Department: The York Management School
  • Module co-ordinator: Dr. Matthias Hambach
  • Credit value: 20 credits
  • Credit level: M
  • Academic year of delivery: 2024-25
    • See module specification for other years: 2023-24

Module will run

Occurrence Teaching period
A Semester 1 2024-25

Module aims

The aim of the module is for students to gain knowledge of the context in which companies operate, as well as to lay foundations for Spring Semester option modules.

The module will operate in the nexus of management, accounting, accountability and business society relations, that are core to the position and perception of business in the 21st century.

The module will carry approximately 10 credits of academic skills development, delivered through the different topics in workshops.

Module learning outcomes

Academic and graduate skills

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

  1. identify some of the limitations of traditional financial reporting practice

  2. critically evaluate practical and theoretical initiatives in a specific area eg social and environmental accounting

  3. critically analyse the political nature of accounting

  4. Demonstrate an understanding of the importance of group work and the contribution that action learning can make to personal skills development.

  5. Demonstrate competency in one or more team roles, whether that be as a leader, follower, coordinator, team worker, monitor/evaluator or other key role.

  6. Reflect individually and collectively on their own skills and the development thereof and demonstrate an understanding of critical reflection and reflexivity.

Module content

Subject content

  • What is a company (theory of the firm)

  • The purpose of accounting for organisations (accountability, financial & non-financial measurement & reporting)

  • The role of organisations in society (multi-faceted, history of organisations)

  • The relationship between organisations & society (e.g. agency theory, stakeholder theory, corporate citizenship, stakeholder systems model)

  • Societal expectations (legitimacy, CSR, ethical behaviour, Caroll’s pyramid)

Teaching Material

  • slides, handouts, articles, case studies


Task Length % of module mark
Essay: Individual Reflection
N/A 15
Group Coursework
N/A 60
Group Presentation
N/A 25

Special assessment rules



Task Length % of module mark
Individual Coursework
N/A 70
Oral presentation/seminar/exam
Individual Presentation
N/A 30

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. and Unerman, J. (2006). Financial Accounting Theory, European edition, Irwin McGraw-

Hill.Gray, R., Owen, D. and Adams, C. (2014). Accountability, Social Responsibility and Sustainability,

FT Prentice Hall.

Additional Reading

Deegan, C. and Unerman, J. (2006). Financial Accounting Theory, European edition, Irwin McGraw-


Gray, R. and Bebbington, J. (2001). Accounting for the Environment, (2nd edition), Paul Chapman.

Gray, R., Owen, D. and Adams, C. (1995). Accounting & Accountability, FT Prentice Hall.

Perks, R. W. (1993). Accounting and SocietySocieity, London: Chapman 7 Hall.

Unerman, J., Bebbington, J., and O’Dwyer, B. (2007). Sustainability Accounting and Accountability,


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.