Module Code: H9CPA
Long Title Critical Perspectives in Accounting
Title Critical Perspectives in Accounting
Module Level: LEVEL 9
EQF Level: 7
EHEA Level: Second Cycle
Credits: 10
Module Coordinator: Anne Cooper
Module Author: Andrea Del Campo Dugova
Departments: School of Business
Specifications of the qualifications and experience required of staff

Level 9 academic qualification and professional accountancy examinations essential. Financial accounting practical experience desirable.  PhD desirable.  
Learning Outcomes
On successful completion of this module the learner will be able to:
# Learning Outcome Description
LO1 Gain an understanding of the philosophy of social sciences and the ability to position research within a philosophical framework appropriate to the research questions and research approach.
LO2 Demonstrate the ability to read, understand and critically evaluate academic articles and participate in a debate style forum/classroom, discussing academic articles and posing arguments clearly and effectively.
LO3 Compare and contrast the basic principles of both quantitative and qualitative research methodologies and apply these as appropriate to the chosen research.
LO4 Critically reflect on accounting theory and application of same in research.
LO5 Demonstrate proficiency in academic writing skills.
LO6 Utilise research skills gained in this module to work in a group and prepare a detailed critique of relevant academic articles on a chosen topic, prepare and present on the topic and critique their peers’ presentations.
Dependencies
Module Recommendations

This is prior learning (or a practical skill) that is required before enrolment on this module. While the prior learning is expressed as named NCI module(s) it also allows for learning (in another module or modules) which is equivalent to the learning specified in the named module(s).
No recommendations listed
Co-requisite Modules
No Co-requisite modules listed
Entry requirements

There are no additional entry requirements for this module.  The programme entry requirements apply.  No pre-requisites or co-requisites apply.   
 

Module Content & Assessment

Indicative Content
The articles selected will form the basis of module content and will include traditional topics along with new developments in the accounting research field. An example of content will include:
Introduction to research philosophy, research approach and academic writing. Introduction Accounting Theory and how to interpret, apply and critique such theory. How to develop theory further and how to apply theory to a research topic. Accounting Thought: Introduction to Developments in Accounting Thought. Accounting as a Profession: Relevance of accounting (both financial and management) in the modern world. New advancements in accounting (AI, IT etc), accountants as business partners/business leaders. Accounting and Regulation: Evolution of accounting regulation, corporate governance and ethics. Social Accounting: Social Accounting including environmental reporting, accountability and sustainability. Educational Challenges in Accounting including accounting education, evolution and relevance. Challenges in accounting education and graduate contracts. Practicing Critical Accounting – how to be critical and debate arguments.
Assessment Breakdown%
Coursework100.00%

Assessments

Blended

Coursework
Assessment Type: Continuous Assessment % of total: 20
Assessment Date: Sem 2 End Outcome addressed: 2
Non-Marked: No
Assessment Description:
Class participation.
Assessment Type: Group Presentation % of total: 20
Assessment Date: n/a Outcome addressed: 2,4
Non-Marked: No
Assessment Description:
Group critique of another group's work.
Assessment Type: Group Presentation 2 % of total: 60
Assessment Date: n/a Outcome addressed: 1,2,3,4,5,6
Non-Marked: No
Assessment Description:
Group presentations of critiques.
No End of Module Assessment
No Workplace Assessment
Reassessment Requirement
Coursework Only
This module is reassessed solely on the basis of re-submitted coursework. There is no repeat written examination.
Reassessment Description
Learners must pass all assessment pieces.

NCIRL reserves the right to alter the nature and timings of assessment

 

Module Workload

Module Target Workload Hours 0 Hours
Workload: Blended
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Directed Learning Directed e-learning 48 Per Semester 4.00
Independent Learning Independent Learning 202 Per Semester 16.83
Total Weekly Contact Hours 4.00
 

Module Resources

This module does not have any book resources
This module does not have any article/paper resources
Other Resources
  • [Journals], Accounting, Auditing and Accountability Journal; Accounting and Business Research; Accounting Forum; Accounting, Organizations and Society; British Accounting Review..
Discussion Note: