Module BUSS3321: Historical Studies in Accounting

Department: Business School (Business) [Queen's Campus, Stockton]

BUSS3321: Historical Studies in Accounting

Prerequisites

• Management Accounting (BUSS2061)

Corequisites

• None.

Excluded Combination of Modules

• None.

Aims

• This module aims to:
• Develop students’ understanding of the historical contexts of accounting
• Enable students to examine contemporary accounting theory and practice in the light of historical studies
• Develop a critical awareness of accounting change and development.

Content

• History in the study of accounting
• Theoretical and explanatory frameworks in historical studies in accounting
• Critical histories of accounting
• Historical studies in costing and management accounting
• Historical studies in financial accounting and financial reporting
• Historical studies in public sector accounting
• Historical studies in banking and finance.

Learning Outcomes

• An understanding of the uses of historical studies in the examination of the theories and practices underlying accounting
• A critical understanding of the implications of different theoretical perspectives in the study of accounting
• An appreciation of sources of evidence available and the limitations of these sources
• A critical understanding of the research literature related to historical studies in accounting.

• The ability to undertake guided research into topics in the field of historical studies in accounting
• The ability to undertake critical evaluations of the roles of accounting in economies, societies and organisations.

• Written communication, through assessments
• Computer literacy, through conducting research and writing assessments.

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

• Teaching is by lectures and seminars. Learning takes place through attendance at lectures, preparation for and participation in seminars, and private study.
• Lectures will be used to explain historical accounting concepts and practices. Seminars will be built around discussion of research papers and will enable students to develop appropriate skills and understanding. Private study will enable students to undertake in depth examination of research materials.
• The formative assignment provides an opportunity for students to develop abilities in the use of research materials and in essay writing.
• Summative assessment is by means of an assignment and a written exam. The assignment provides students with the opportunity to build on previous experiences in this module in order to undertake literature research and to write an essay; the exam provides students the opportunity to demonstrate a critical understanding of historical studies in accounting.

Teaching Methods and Learning Hours

Summative Assessment

Formative Assessment:

One written essay of 1500 words

■ Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University