Module Directory

This module explores critical debates on accounting by locating the subject within a variety of economic, political, social, and cultural contexts. The module goes on to evaluate contemporary accounting research and developments in the context of practical 'real-life' business case studies. The module discusses and applies conventional and contemporary (management) accounting principles and techniques to practical problems and scenarios. In the light of recent dramatic changes to the business environment such as deregulation, globalisation, climate change, financial scandals, environmental disasters and violation of human rights, the module looks at accounting from a broad perspective. Key issues such as gender budgeting, performance measurement and environmental accounting will be examined in detail. The module also critically evaluates the diffusion of accounting systems in the third and public sector and critically appraises the influence of new organizational forms and new technologies on the role of accounting nationally and internationally.

The aims of this module are:

• To provide students with broader understanding of accounting systems by locating it within socio-political, socio-economic and socio-cultural contexts.


• To support and encourage education and learning, and foster the capacity for individual study.


• To encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development.


• To provide the necessary support to enable the successful completion of the degree.


• To develop active learning and self-assessment skills. 

By the end of this module, students will be expected to be able to:

1. Demonstrate an appreciation of the importance of keeping abreast of current and future research into the field of accounting given the ever-evolving competitive environment and the wider context in which accounting operates.


2. Demonstrate an understanding of accounting within an economic, political, social and cultural context.


3. Understand global management control practices and the role of accounting information in globalisation and privatisation.


4. Demonstrate an understanding of accounting’s role in organisational change, creativity and innovation.


5. Understand comparative accounting practices in varied contexts.

Transferable Skills - Skills for Your Professional Life 

The module aims to develop a variety of personal transferable skills in different analytical domains:

• Students are expected to develop academic and cognitive skills such as creative problem solving, synthesising and bringing together concepts and ideas discussed throughout the lectures, which is linked to critical thinking -i.e., forming a judgement based on available facts, observations and arguments. Also, improving argumentation and essay writing skills are expected.


• By analysing the range of academic literature discussed during the module students are expected to enhance their data analysis skills.


• The module also aims to provide students with experiences related to teamwork and group presentation, improving soft skills (as teamwork and showing leadership) but also communication skills (such as understanding how to present successfully and confidently).


• Students should develop core IT skills (e.g., MSword, MSexcel, PowerPoint, outlook).


• Accounting specific skills, such as developing imaginative thinking within the accounting field and appreciating new ways of seeing accounting such as accounting for gender inequality or accounting for the environment.

The module will be delivered over 10 weeks, via:

• One 2-hour lecture per week.

Students are required to attend all lectures. They are expected to prepare for these sessions in advance by undertaking the essential readings. During the lectures, students are expected to participate actively by leading/taking part in class discussions and/or responding to issues raised by teaching staff or peers.