Module ACCT40215: Modern Accounting Research

Department: Accounting

ACCT40215: Modern Accounting Research

Tied To

• L1T509: Accounting
• N3K209: Finance (Accounting and Finance)

Pre-requisites

Corequisites

Excluded Combinations

Aims

• To expose students to a range of topics in contemporary and evolving practice in accounting and associated subjects, for example reporting and taxation;
• To explore ethical issues in accounting and associated subjects;
• To explore contemporary research agendas in accounting and associated subjects.

Content

• The contemporary nature of the module means that exact content will vary from year to year. Examples of potential topic areas include the following:
• Professionalism, reputation and ethics in business, accounting and reporting;
• Contemporary issues, practices and research agendas in financial accounting and reporting;
• Contemporary issues, practices and research agendas in management accounting;
• Corporate tax planning and regulatory responses;
• International taxation systems;
• Implications of technological developments on accounting and associated subjects.
• Sustainability and sustainable development accounting, reporting assurance and finance.

Learning Outcomes

• By the end of the module students should have an advanced understanding and critical appreciation of:
• current developments in accounting and associated subjects;
• select contemporary issues, practices and research agendas in accounting and associated subjects.

• By the end of the module students should have the ability to critically evaluate contemporary issues, research agendas, and current developments in accounting and associated subjects.

• written communication
• planning, organising and time management
• problem-solving and analytical skills
• summarising and critically assessing various contemporary issues in accounting and associated research

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

• A combination of lectures, seminars, and guided reading will contribute to achieving the aims and learning outcomes of this module.
• Practical activities and discussions will develop students’ technical awareness of topics and their critical analytical and evaluative skills.
• The formative assessment will enhance students' understanding of the key theoretical and practical concepts and relevant skills.
• The summative assessment will test students' knowledge, understanding, and critical appreciation of the subject-matter of the module.

Teaching Methods and Learning Hours

Summative Assessment

Formative Assessment

Students may be required to complete online test(s) or to give a group presentation. Additional formative assessment, and feedback, may take a number of forms such as oral feedback on work prepared by students for seminars; answers to questions either discussed during a seminar, or posted on Learn Ultra; discussions with teaching staff during consultation hours, or via e-mail.