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ACC3018 : Accounting, Change and Development

  • Offered for Year: 2020/21
  • Module Leader(s): Professor David McCollum-Oldroyd
  • Lecturer: Mr Ranald Michie
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0


To develop a critical understanding of accounting change and development in its economic and institutional contexts.

Outline Of Syllabus

The syllabus is comprised of three elements:

1. Change in the British Economy, which provides the context for the module;
2. Themes in the history of accounting in the pre-industrial and post-industrial eras.
3. A special study on the development of global financial institutions and markets.

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion160:0060:00N/A
Scheduled Learning And Teaching ActivitiesLecture361:0036:00N/A
Guided Independent StudyDirected research and reading150:0050:00N/A
Guided Independent StudyIndependent study154:0054:00N/A
Teaching Rationale And Relationship

Lectures introduce the course material to students. Students are given a programme of required reading to supplement the lectures, 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

Description Length Semester When Set Percentage Comment
Written Examination901A50N/A
Written Examination902A50N/A
Formative Assessments
Description Semester When Set Comment
Written exercise1MAt the end of each semester the students are invited to submit practice essays or essay plans
Written exercise2MAt the end of each semester the students are invited to submit practice essays or essay plans
Assessment Rationale And Relationship

The formal examinations test the students' intended knowledge outcomes as well as the ability to communicate their findings effectively in written form.

Reading Lists