By the end of the module, students should have developed an awareness of the literature relating to financial reporting theory; the problematic nature of accounting measurements and disclosures; corporate disclosure regulation; the market valuation implications of financial reporting; issues concerned with the reporting of assets/liabilities and the potential role of accounting information in social reporting and distribution of income. The utility of financial statements for markets, management and other stakeholders will be critically evaluated.
Module Aims
This module aims to help students achieve and demonstrate a critical understanding of major current issues in financial accounting and reporting.
Learning Outcomes
On successful completion of the module, students will be able to:
* Explain the reasons for competing perspectives on the role and nature of financial accounting and reporting.
* Appreciate the significance of accounting in shaping social relations.
* Appreciate the usefulness and limitation of theories informing financial reporting practice and research.
* Assess the usefulness and limitations of empirical studies which attempt to determine the factors which influence accounting policy choice.
* Explain the nature of and need for the regulation of accounting information.
* Evaluate the usefulness of accounting and financial information to a variety of stakeholders and society generally
Skills for Your Professional Life (Transferable Skills)
* Improve your written communication skills by writing essays.
* Improve your oral communication skills by engaging in class discussions and delivering oral presentations.
* Improve teamwork collaboration by preparing class presentations.
Module Aims
This module aims to help students achieve and demonstrate a critical understanding of major current issues in financial accounting and reporting.
Learning Outcomes
On successful completion of the module, students will be able to:
* Explain the reasons for competing perspectives on the role and nature of financial accounting and reporting.
* Appreciate the significance of accounting in shaping social relations.
* Appreciate the usefulness and limitation of theories informing financial reporting practice and research.
* Assess the usefulness and limitations of empirical studies which attempt to determine the factors which influence accounting policy choice.
* Explain the nature of and need for the regulation of accounting information.
* Evaluate the usefulness of accounting and financial information to a variety of stakeholders and society generally
Skills for Your Professional Life (Transferable Skills)
* Improve your written communication skills by writing essays.
* Improve your oral communication skills by engaging in class discussions and delivering oral presentations.
* Improve teamwork collaboration by preparing class presentations.
Management accounting is seen as a tool to provide information to internal parties in organisations for decision making planning and control and cost management. The unifying theme of this module is the role played by management accounting information in organisational control and decision making. The aim is to develop a critical understanding of the role of management accounting in organisations and society.
The module critically examines a range of contemporary issues in management accounting such as activity based costing, strategic management accounting and other management accounting issues. The module critically evaluates contemporary approaches of management control theories to understand the current practices of management accounting locally and globally.
Module Aims
1. to provide students with wider understanding of management accounting by locating management accounting in socio-political, socio-economic and socio-cultural context;
2. to support and encourage education and learning, and foster the capacity for individual study;
3. to encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development;
4. to provide the necessary support to enable the successful completion of the degree;
5. to develop active learning and self-assessment skills
Learning Outcomes
On successful completion of the module, students will be able to:
* understand the history and development of management accounting;
* demonstrate an understanding of contemporary developments in management accounting;
* understand the contribution of traditional and contemporary costing methodologies to internal reporting, decision-making and organisational control;
* understand the strengths and limitations of contemporary approaches to cost measurement, performance measurement and management controls;
* understand applications of management accounting in public sector;
* understand contemporary theoretical perspectives on management accounting and control.
Skills for Your Professional Life (Transferable Skills)
The module aims to develop a variety of personal transferable skills by encouraging students to:
* identify and distil key features covered by lectures, seminars and recommended readings;
* participate actively in seminars either by leading discussions or responding to issues raised by teaching staff or peers;
* discriminate between relevant and irrelevant information for the purposes of decision making;
* work effectively as a team member in the development of group preparation and presentation of seminar work;
* analyse data, apply judgement and solve problems;
* communicate effectively in writing by providing clear and concise word-processed essays;
* work under pressure and meet deadlines.
The module critically examines a range of contemporary issues in management accounting such as activity based costing, strategic management accounting and other management accounting issues. The module critically evaluates contemporary approaches of management control theories to understand the current practices of management accounting locally and globally.
Module Aims
1. to provide students with wider understanding of management accounting by locating management accounting in socio-political, socio-economic and socio-cultural context;
2. to support and encourage education and learning, and foster the capacity for individual study;
3. to encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development;
4. to provide the necessary support to enable the successful completion of the degree;
5. to develop active learning and self-assessment skills
Learning Outcomes
On successful completion of the module, students will be able to:
* understand the history and development of management accounting;
* demonstrate an understanding of contemporary developments in management accounting;
* understand the contribution of traditional and contemporary costing methodologies to internal reporting, decision-making and organisational control;
* understand the strengths and limitations of contemporary approaches to cost measurement, performance measurement and management controls;
* understand applications of management accounting in public sector;
* understand contemporary theoretical perspectives on management accounting and control.
Skills for Your Professional Life (Transferable Skills)
The module aims to develop a variety of personal transferable skills by encouraging students to:
* identify and distil key features covered by lectures, seminars and recommended readings;
* participate actively in seminars either by leading discussions or responding to issues raised by teaching staff or peers;
* discriminate between relevant and irrelevant information for the purposes of decision making;
* work effectively as a team member in the development of group preparation and presentation of seminar work;
* analyse data, apply judgement and solve problems;
* communicate effectively in writing by providing clear and concise word-processed essays;
* work under pressure and meet deadlines.
The course will include the following topics:
* The nature and functions of auditing.
* Regulation of/by auditing
* Issues relating to the independence of auditors.
* The issue of audit quality
* The auditor's reporting obligations
* The nature and scope of auditors' liability to third parties;
* The impact of globalization on auditing
* The role of auditing in the financial crisis
* Auditors and fraud
Module Aims
The main aim of this course is to explore key issues in contemporary auditing through a critical evaluation and analysis of recent published research in the principal auditing and accounting journals. A secondary aim of the course is to provide students with a forum for discussing the major policy issues facing the auditing industry and to suggest changes and reforms that might be beneficial to practitioners and society.
Learning Outcomes
On successful completion of the module, students will be able to:
* understand and analyse some of the major contributions of the research literature on contemporary audit theory and practice
* apply the knowledge and understanding of research methodologies and methods to assess the relevance, validity and usefulness of the research literature in the course
* demonstrate the skills required to participate in debates and discussions on academic research in auditing, including the design of relevant questions, the techniques of argument and rebuttal and the skills of chairing a discussion
* produce a sustained piece of writing that synthesises and critically evaluates at least one piece of auditing research literature
Skills for Your Professional Life (Transferable Skills)
On completion of this module, students should have attained key transferable skills that include being able to:
* Apply and adapt academic skills to a professional working environment
* Develop and apply analytical skills and critical thinking in the working environment
* Analyse information in a logical manner, understand the associated implications and arrive at conclusions
* Be aware of, and understand, contemporary auditing debates and developments in an international and practical context
* Appreciate the importance of 'softer' skills in the working environment such as developing a professional attitude (e.g. honesty and integrity) and commitment, exhibiting sound communication and awareness of completing tasks to strict deadlines
* The nature and functions of auditing.
* Regulation of/by auditing
* Issues relating to the independence of auditors.
* The issue of audit quality
* The auditor's reporting obligations
* The nature and scope of auditors' liability to third parties;
* The impact of globalization on auditing
* The role of auditing in the financial crisis
* Auditors and fraud
Module Aims
The main aim of this course is to explore key issues in contemporary auditing through a critical evaluation and analysis of recent published research in the principal auditing and accounting journals. A secondary aim of the course is to provide students with a forum for discussing the major policy issues facing the auditing industry and to suggest changes and reforms that might be beneficial to practitioners and society.
Learning Outcomes
On successful completion of the module, students will be able to:
* understand and analyse some of the major contributions of the research literature on contemporary audit theory and practice
* apply the knowledge and understanding of research methodologies and methods to assess the relevance, validity and usefulness of the research literature in the course
* demonstrate the skills required to participate in debates and discussions on academic research in auditing, including the design of relevant questions, the techniques of argument and rebuttal and the skills of chairing a discussion
* produce a sustained piece of writing that synthesises and critically evaluates at least one piece of auditing research literature
Skills for Your Professional Life (Transferable Skills)
On completion of this module, students should have attained key transferable skills that include being able to:
* Apply and adapt academic skills to a professional working environment
* Develop and apply analytical skills and critical thinking in the working environment
* Analyse information in a logical manner, understand the associated implications and arrive at conclusions
* Be aware of, and understand, contemporary auditing debates and developments in an international and practical context
* Appreciate the importance of 'softer' skills in the working environment such as developing a professional attitude (e.g. honesty and integrity) and commitment, exhibiting sound communication and awareness of completing tasks to strict deadlines
The main aim of this module is to review and analyze changing practices and the theorization of management accounting and control within public and private sector organizations in emerging and less developed countries in the context of environmental change, institutional and socio-economic factors. The module critically examines traditional management control systems in the context of different cultural, political, and socio-economic contexts. The module will also explore the current debate of privatisation and public sector reforms and their underlying assumptions implicating better accounting controls in privatised enterprises in less developed and emerging countries.
Learning Outcomes
By the end of the module students should:
* be able to engage in critical debate in the examination of traditional management control theory in different cultural, political, and socio-economic contexts;
* be able to understand management control practices operating in enterprises located in emerging and less developed countries;
* be able to understand management controls in public sector and local governments;
* be able to understand the current debate of privatisation and public sector reforms and their underlying assumptions implicating better accounting controls in privatized enterprises in LDCs and emerging countries.
Learning Outcomes
By the end of the module students should:
* be able to engage in critical debate in the examination of traditional management control theory in different cultural, political, and socio-economic contexts;
* be able to understand management control practices operating in enterprises located in emerging and less developed countries;
* be able to understand management controls in public sector and local governments;
* be able to understand the current debate of privatisation and public sector reforms and their underlying assumptions implicating better accounting controls in privatized enterprises in LDCs and emerging countries.
The purpose of this module is to provide students with a critical understanding of current issues in international financial reporting. The module commences with a comparative analysis of the development of national accounting systems. Next the role of the International Accounting Standards Board (IASB) and its impact on financial reporting internationally will be examined in the context of perceived advantages and disadvantages of harmonisation and standardisation. Although the importance of the IASB is primarily seen in the context of capital markets, we will also consider the particular financial reporting needs of developing countries.
The module then considers several country studies, including examples of financial reporting taken from North America, Europe and Japan. Finally the module considers some specific issues related to comparative international financial analysis.
Learning Outcomes
After completing this module the student will be expected to be able to:
Identify and evaluate the factors which help to explain differences in the main types of financial reporting system in use internationally.
Critically evaluate the role of the IASB in promoting international harmonisation and standardisation of financial reporting.
Assess the benefits and costs associated with issues such as the increased harmonisation of financial statements.
The module then considers several country studies, including examples of financial reporting taken from North America, Europe and Japan. Finally the module considers some specific issues related to comparative international financial analysis.
Learning Outcomes
After completing this module the student will be expected to be able to:
Identify and evaluate the factors which help to explain differences in the main types of financial reporting system in use internationally.
Critically evaluate the role of the IASB in promoting international harmonisation and standardisation of financial reporting.
Assess the benefits and costs associated with issues such as the increased harmonisation of financial statements.
The purpose of this module is to provide students with a critical understanding of current issues in corporate governance theory, regulation and practice. The module begins with a critical review of agency theory and stakeholder theory. Next, the module examines the development of codes and regulations which influence corporate behaviour, such as the Combined Code and Operating and Financial Review in the UK, and the Sarbanes-Oxley Act in the US. Finally, the module considers several case studies relating to companies where corporate governance is seen to be an issue. The case studies are designed to reinforce understanding of the conditions under which corporate governance can break down and/or promote discussion of what is involved in trying to define 'good' corporate governance.
LEARNING OUTCOMES
On successful completion of the module, students will be able to:
* Critically assess the advantages and disadvantages of different approaches to corporate governance theory.
* Assess the benefits and costs associated with increased corporate governance regulation.
* Identify the potential reasons for corporate governance failure.
LEARNING OUTCOMES
On successful completion of the module, students will be able to:
* Critically assess the advantages and disadvantages of different approaches to corporate governance theory.
* Assess the benefits and costs associated with increased corporate governance regulation.
* Identify the potential reasons for corporate governance failure.
The module aims to provide students without a first degree in accounting or an accounting related subject with sufficient grounding in financial reporting, governance, regulation, and analysis of financial statements. The course also provides an introduction to the theories of financial reporting. By the end of the course, students should have an understanding of the role of published financial statements, the nature and meaning of corporate governance and how it affects the quality of financial reporting, and the role of analysing financial statements in aiding users in their decision-making. Students will be expected to critically evaluate the issues outlined above and to engage actively in discussions.
Learning Outcomes
1. Examine how publicly available information can aid in analysing the performance of companies, and critically evaluate the limitations of financial performance measures.
2. Critically evaluate the use of ratios in decision making and decision models.
3. Critically evaluate the impact of financial reporting standards and corporate governance on the performance of companies.
4. Demonstrate a critical understanding of how creative accounting and manipulating the accounts can affect the reliability of the information provided in the financial statements.
5. Develop presentation skills and reflective analysis.
SKILLS FOR YOUR PROFESSIONAL LIFE (TRANSFERABLE SKILLS)
* Improve your data analytical skills by analysing the performance of a real-life company.
* Improve your written communication skills by preparing a business report, PowerPoint presentations and a poster presentation.
* Improve your oral communication skills by delivering oral class presentations.
* Improve teamwork collaboration by preparing class presentations and putting together a poster presentation.
Learning Outcomes
1. Examine how publicly available information can aid in analysing the performance of companies, and critically evaluate the limitations of financial performance measures.
2. Critically evaluate the use of ratios in decision making and decision models.
3. Critically evaluate the impact of financial reporting standards and corporate governance on the performance of companies.
4. Demonstrate a critical understanding of how creative accounting and manipulating the accounts can affect the reliability of the information provided in the financial statements.
5. Develop presentation skills and reflective analysis.
SKILLS FOR YOUR PROFESSIONAL LIFE (TRANSFERABLE SKILLS)
* Improve your data analytical skills by analysing the performance of a real-life company.
* Improve your written communication skills by preparing a business report, PowerPoint presentations and a poster presentation.
* Improve your oral communication skills by delivering oral class presentations.
* Improve teamwork collaboration by preparing class presentations and putting together a poster presentation.
The module will critically examine a range of issues that relate to financial and managerial decision-making, including incremental costing, cost volume profit analysis, budgeting, activity-based costing, capital structure and long term financing, capital investment appraisal, and financial analysis of commercial projects. Students will be expected to critically evaluate the issues outlined above and to engage actively in discussions.
Module Aims
The module aims to provide students without a first degree in accounting or an accounting related subject with a sufficient grounding in management accounting and management control principles, investment appraisal and financial control principles, and market and managerial behaviours.
Learning Outcomes
On successful completion of the module, students will be able to:
• Critically reflect on issues related to accounting and financial/managerial decision making.
• Develop a critical understanding of short term decision making principles and techniques, such as incremental costing and cost volume profit analysis.
• Critically evaluate the role of budgeting and management control in organisations and discuss the conflicting implications of budgeting decisions.
• Demonstrate a critical understanding of how activities can form a basis for managerial decisions as opposed to traditional methods of costing.
• Demonstrate a critical understanding of how the management of working capital such as inventories, the accounts payable, accounts receivable as well as cash conversion cycle can form a basis for short term financial decision making.
• Demonstrate a critical understanding of whether long term investment and financing decisions should aim at maximising organisational profitability and owners’ wealth.
• Develop a critical understanding of financial and non-financial performance measurement and management control methods.
• Demonstrate an understanding of rational economic, interpretative and critical perspectives on accounting.
• Develop presentation skills, critical thinking, and reflective analysis.
Skills for Your Professional Life (Transferable Skills)
At the end of this module you should be able to demonstrate the following attributes:
• Research Skills and techniques- to be able to use the coursework to demonstrate the ability to analyse critically and evaluate one’s findings and those of others, summarize findings and write a report, use the coursework to advance their knowledge of how to find and collect relevant background information linked to the coursework.
• Enhance oral communication skills by using workshops and collaborative tasks to present information and ideas clearly and concisely, presents opinion and ideas in an open objective way.
• Critical thinking- to be able to rely on the lectures, to review different points of view or ideas and make objective judgement, and investigating all possible solutions to a problem by considering the pros and cons.
• Personal effectiveness- use the coursework to show initiative, work independently and be self-reliant, demonstrate the willingness and ability to learn and acquire knowledge.
Module Aims
The module aims to provide students without a first degree in accounting or an accounting related subject with a sufficient grounding in management accounting and management control principles, investment appraisal and financial control principles, and market and managerial behaviours.
Learning Outcomes
On successful completion of the module, students will be able to:
• Critically reflect on issues related to accounting and financial/managerial decision making.
• Develop a critical understanding of short term decision making principles and techniques, such as incremental costing and cost volume profit analysis.
• Critically evaluate the role of budgeting and management control in organisations and discuss the conflicting implications of budgeting decisions.
• Demonstrate a critical understanding of how activities can form a basis for managerial decisions as opposed to traditional methods of costing.
• Demonstrate a critical understanding of how the management of working capital such as inventories, the accounts payable, accounts receivable as well as cash conversion cycle can form a basis for short term financial decision making.
• Demonstrate a critical understanding of whether long term investment and financing decisions should aim at maximising organisational profitability and owners’ wealth.
• Develop a critical understanding of financial and non-financial performance measurement and management control methods.
• Demonstrate an understanding of rational economic, interpretative and critical perspectives on accounting.
• Develop presentation skills, critical thinking, and reflective analysis.
Skills for Your Professional Life (Transferable Skills)
At the end of this module you should be able to demonstrate the following attributes:
• Research Skills and techniques- to be able to use the coursework to demonstrate the ability to analyse critically and evaluate one’s findings and those of others, summarize findings and write a report, use the coursework to advance their knowledge of how to find and collect relevant background information linked to the coursework.
• Enhance oral communication skills by using workshops and collaborative tasks to present information and ideas clearly and concisely, presents opinion and ideas in an open objective way.
• Critical thinking- to be able to rely on the lectures, to review different points of view or ideas and make objective judgement, and investigating all possible solutions to a problem by considering the pros and cons.
• Personal effectiveness- use the coursework to show initiative, work independently and be self-reliant, demonstrate the willingness and ability to learn and acquire knowledge.
This module provides a critical introduction to some of the main topics and issues in electronic commerce and electronic business, illustrating both traditional and critical approaches to understanding them, and offering alternative perspectives on various dynamics of this technology. The lectures will address some of the central issues that transcend the disciplinary boundaries of accounting, finance and organisational studies.
The themes of the module are motivated by the claim that the digital divide between developing countries and developed countries is closing due to the significant increase of internet access rate. In fact, not all developing countries have the same rate of internet access. In addition, E-commerce, e-government, and mobile commerce provide significant opportunities for developing countries, but their adoption is slowed by technological, cultural, economic, political, and legal problems.
Thus, the module will explore the potential opportunities that digital technologies offer, as well as considering the barriers to adoption. In doing so, the module seeks to develop critical and analytical skills to question and reflect on e-commerce processes and its impacts on affected parties in both economic and social environments.
The module gives specific emphasis to an understanding of what electronic commerce is, what it involves and how it is done in relation to some social and economic perspectives. Consequently, the module will be dealing with some challenging themes to the business assumptions created by the proponents of e-commerce, taking into consideration the realities of the social, ethical and legal impacts of such technology.
Module Aims
1. Linking the current debates and concerns of the traditional business organisations to the virtual practices and processes of the e-commerce environment.
2. Analysing e-commerce activities as social constructions of boundarylessness in terms of time and space.
3. Recognising the economic and social impacts of e-commerce in the areas of accounting, finance and management, and exploring opportunities, limitations, and risks of e-technology.
Learning Outcomes
On successful completion of the module, students will be able to:
1. Develop a critical and reflexive interpretation of e-commerce and e-business practices.
2. Appraise and synthesise theories and frameworks relevant to the internet-based commerce.
3. Undertake independent research to evaluate the strengths and limitations of E-Commerce and E-Business initiatives;
4. Demonstrate ability to deal with e-commerce complexities systematically and creatively and communicate appropriate conclusions to relevant stakeholders.
Skills for Your Professional Life (Transferable Skills)
1. Develop interpersonal skills to enable communicating and presenting technology-related issues to technical and non-technical audiences
2. Develop digital skills to support and present research-based work.
3. Develop researching and analysing skills to identify and solve problems in modern workplaces.
4. Develop social, cultural and global awareness to enable employability in a diversified, unbounded global context.
The themes of the module are motivated by the claim that the digital divide between developing countries and developed countries is closing due to the significant increase of internet access rate. In fact, not all developing countries have the same rate of internet access. In addition, E-commerce, e-government, and mobile commerce provide significant opportunities for developing countries, but their adoption is slowed by technological, cultural, economic, political, and legal problems.
Thus, the module will explore the potential opportunities that digital technologies offer, as well as considering the barriers to adoption. In doing so, the module seeks to develop critical and analytical skills to question and reflect on e-commerce processes and its impacts on affected parties in both economic and social environments.
The module gives specific emphasis to an understanding of what electronic commerce is, what it involves and how it is done in relation to some social and economic perspectives. Consequently, the module will be dealing with some challenging themes to the business assumptions created by the proponents of e-commerce, taking into consideration the realities of the social, ethical and legal impacts of such technology.
Module Aims
1. Linking the current debates and concerns of the traditional business organisations to the virtual practices and processes of the e-commerce environment.
2. Analysing e-commerce activities as social constructions of boundarylessness in terms of time and space.
3. Recognising the economic and social impacts of e-commerce in the areas of accounting, finance and management, and exploring opportunities, limitations, and risks of e-technology.
Learning Outcomes
On successful completion of the module, students will be able to:
1. Develop a critical and reflexive interpretation of e-commerce and e-business practices.
2. Appraise and synthesise theories and frameworks relevant to the internet-based commerce.
3. Undertake independent research to evaluate the strengths and limitations of E-Commerce and E-Business initiatives;
4. Demonstrate ability to deal with e-commerce complexities systematically and creatively and communicate appropriate conclusions to relevant stakeholders.
Skills for Your Professional Life (Transferable Skills)
1. Develop interpersonal skills to enable communicating and presenting technology-related issues to technical and non-technical audiences
2. Develop digital skills to support and present research-based work.
3. Develop researching and analysing skills to identify and solve problems in modern workplaces.
4. Develop social, cultural and global awareness to enable employability in a diversified, unbounded global context.
The module examines the relationship between accounting information and capital markets. Given the financial reporting scandals and the financial crisis, more emphasis is given by academics and regulators on the effect of capital markets to global economy and financial stability. Accounting information contributes to the confidence in the integrity of capital markets through its important role in firm valuation and corporate governance. Through a research-led teaching approach, students will be exposed to academic research, relevant theories and current business accounting practices.
Module Aims
The module aims to develop students' ability to critically evaluate market based academic research and to link this stream of research to current accounting practices. The module will give students the opportunity to develop research skills, as well as reflect on how accounting information is prepared, disseminated and used in the real world. The use of statistical techniques and analysis will support students to probe and think critically, and also to communicate their research findings.
Overall, this module aims to:
1. Provide students with a clear understanding about the theoretical foundations of capital market accounting research.
2. Link academic accounting research with current 'real life' accounting practices.
3. Contribute to students' understanding of the methodological approaches used in empirical archival research designs and of the common pitfalls of these designs.
4. Contribute to students' understanding of important debates and decisions among academics, practitioners, and policy makers.
5. Provide a range of transferable skills and opportunities and where students can act as independent accounting researchers, developing the appropriate research philosophy.
6. Enhance professional scepticism skills in relation to financial accounting information.
Learning Outcomes
On successful completion of the module, students will be able to:
1. Appreciate the significant role of accounting information disclosure in financial markets (decision making and user's perceptions)
2. Develop a critical thinking of how creative accounting practices can affect the reliability of the information provided (e.g. managerial choices assessment)
3. Evaluate the impact and appropriateness of accounting regulation, corporate governance mechanisms and information intermediaries in capital markets
4. Explain the usefulness and limitations of market based empirical studies
5. Develop research skills and methods to conduct accounting research
Skills for Your Professional Life (Transferable Skills)
1. Communicate effectively orally and in writing, in presentations, essays and research reports
2. Apply critical judgment to handle research problems
3. Develop well-structured lines of argument supported by relevant concepts and analysis
4. Participate in group discussions
5. Work under pressure and meet deadlines.
Module Aims
The module aims to develop students' ability to critically evaluate market based academic research and to link this stream of research to current accounting practices. The module will give students the opportunity to develop research skills, as well as reflect on how accounting information is prepared, disseminated and used in the real world. The use of statistical techniques and analysis will support students to probe and think critically, and also to communicate their research findings.
Overall, this module aims to:
1. Provide students with a clear understanding about the theoretical foundations of capital market accounting research.
2. Link academic accounting research with current 'real life' accounting practices.
3. Contribute to students' understanding of the methodological approaches used in empirical archival research designs and of the common pitfalls of these designs.
4. Contribute to students' understanding of important debates and decisions among academics, practitioners, and policy makers.
5. Provide a range of transferable skills and opportunities and where students can act as independent accounting researchers, developing the appropriate research philosophy.
6. Enhance professional scepticism skills in relation to financial accounting information.
Learning Outcomes
On successful completion of the module, students will be able to:
1. Appreciate the significant role of accounting information disclosure in financial markets (decision making and user's perceptions)
2. Develop a critical thinking of how creative accounting practices can affect the reliability of the information provided (e.g. managerial choices assessment)
3. Evaluate the impact and appropriateness of accounting regulation, corporate governance mechanisms and information intermediaries in capital markets
4. Explain the usefulness and limitations of market based empirical studies
5. Develop research skills and methods to conduct accounting research
Skills for Your Professional Life (Transferable Skills)
1. Communicate effectively orally and in writing, in presentations, essays and research reports
2. Apply critical judgment to handle research problems
3. Develop well-structured lines of argument supported by relevant concepts and analysis
4. Participate in group discussions
5. Work under pressure and meet deadlines.