Study Abroad and Exchanges



ACC3023 : Accounting Theory

Semester 1 Credit Value: 10
ECTS Credits: 5.0


To provide an overview of the various approaches to accounting theory and to analyse their impact on financial reporting.

Outline Of Syllabus

-approaches to accounting theory
-the conceptual framework
-income measurement
-the regulation of financial accounting
-capital maintenance and price level adjustments
-positive accounting theory
-critical perspectives on accounting
-extended systems of accounting (social, environmental and sustainability accounting)

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion132:0032:00N/A
Scheduled Learning And Teaching ActivitiesLecture181:0018:00N/A
Guided Independent StudyDirected research and reading125:0025:00N/A
Guided Independent StudyIndependent study125:0025:00N/A
Jointly Taught With
Code Title
ACC3001Financial Accounting
Teaching Rationale And Relationship

Lectures introduce students to the module material. Students are given a programme of required reading to supplement the lectures and are also encouraged to read around the subject as widely as possible.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Other Assessment
Description Semester When Set Percentage Comment
Report1M1001500 word essay on an issue of accounting theory or financial reporting
Assessment Rationale And Relationship

1500 word report on an issue of accounting theory or financial reporting.
The assessed report tests students' understanding of some aspects of accounting theory and financial reporting and also provides them with the opportunity to make use of academic articles in writing it. Written communication skills are also tested.

Reading Lists