ACC3018 : Accounting, Change and Development
- Offered for Year: 2022/23
- Module Leader(s): Professor David McCollum-Oldroyd
- Lecturer: Mr Ranald Michie
- Owning School: Newcastle University Business School
- Teaching Location: Newcastle City Campus
Semesters
Semester 1 Credit Value: | 10 |
Semester 2 Credit Value: | 10 |
ECTS Credits: | 10.0 |
Aims
To gain a critical understanding of the relationship between accounting and the wider economic, social, institutional and political contexts in which it exists.
Outline Of Syllabus
Themes in the history of global accounting and finance:
Semester 1:
Accounting History, what, why and how? Focusing on the origins of property rights and accounting in prehistory as well as modern-day interpretations of prehistoric gender roles.
Is accounting in a perpetual state of transformation? Focusing on the management of the monetary system and empire in Rome c.100 BC-AD 100
Accounting and societal decay and regeneration. Focusing on Anglo-Saxon England c.400-1066
Economic determinism v. causal complexity as explanations of accounting change. Focusing on medieval estates c.1200-1400
User needs as drivers of accounting change. Focusing on English mercantile accounting in the mid-1500s
Defining modernity in accounting. Focusing on early industrial accounting on landed estates on Tyneside in the 18th century
Value Neutrality in accounting: Focusing on Black African Slavery in the British West Indies
Accounting’s contracting role. Focusing on the reconstruction following the American Civil War and the abolition of slavery
Accounting and the launch of new technological enterprise: Focusing on the Stephenson Company and the early railway industry in the 1830s and 40s
Accounting and morality. Focusing on the Victorian urban poor
Accounting and social control. Focusing on household management guides in the Victorian and Edwardian eras
Silences in accounting. Focusing on the Nazi Holocaust
Does accounting progress? Focusing on the evolution of financial accounting c.1900 to the present day
Semester 2:
Global Finance in Historical Perspective: Trends and Events
Financial Centres: Location
Financial Centres: London as a financial centre
Financial Centres: Markets and Banks
Financial Crises: Banks: A UK/USA comparison
Financial Crises: World War 1 and the Wall Street Crash
Financial Crises: The Global Financial Crisis and the Pandemic
Financial Regulation: Self-Discipline
Financial Regulation: State Intervention
Financial Regulation: Government Control
Global Finance since 1970: Retrospect and Prospect
Teaching Methods
Teaching Activities
Category | Activity | Number | Length | Student Hours | Comment |
---|---|---|---|---|---|
Guided Independent Study | Assessment preparation and completion | 1 | 40:00 | 40:00 | Semester 2 exam |
Guided Independent Study | Assessment preparation and completion | 1 | 60:00 | 60:00 | Assessed essay Semester 1 |
Scheduled Learning And Teaching Activities | Lecture | 30 | 1:00 | 30:00 | PIP lectures |
Guided Independent Study | Directed research and reading | 1 | 64:00 | 64:00 | N/A |
Scheduled Learning And Teaching Activities | Small group teaching | 6 | 1:00 | 6:00 | PIP seminars |
Total | 200:00 |
Teaching Rationale And Relationship
Lectures materials introduce the course material to students which they develop in seminars and on-line discussion boards and live drop-in sessions. Students are given a programme of supplementary reading, and are encouraged to read around the subject as widely as possible.
Assessment Methods
The format of resits will be determined by the Board of Examiners
Exams
Description | Length | Semester | When Set | Percentage | Comment |
---|---|---|---|---|---|
Written Examination | 90 | 2 | A | 50 | N/A |
Other Assessment
Description | Semester | When Set | Percentage | Comment |
---|---|---|---|---|
Essay | 1 | M | 50 | written essay max 2000 words |
Formative Assessments
Description | Semester | When Set | Comment |
---|---|---|---|
Written exercise | 1 | M | Students are invited to submit practice essays and essay plans for feedbak. |
Assessment Rationale And Relationship
The combination of formal examination and assessed essay tests the students' intended knowledge and skills learning outcomes.
In the case of an alternative semester 2 assessment (worth 50% of the overall module mark) being necessary due to circumstances, the module leader will in the first instance consult with the DPD as to the requirements of the professional accrediting body to discuss possible acceptable alternatives. In 2020/21 this alternative was a 24 hour take home exam delivered online, and it is envisioned that if circumstances do not allow a present-in-person timed exam at the end of semester 2, and the professional body agrees, than this may well be an example of the type of alternative assessment which could be put in place.
Reading Lists
Timetable
- Timetable Website: www.ncl.ac.uk/timetable/
- ACC3018's Timetable