Accountability, Representation and Control

Module code: MN7262

Module outline

This module explores the theoretical foundations of accounting and its behavioural consequences. Through close reading of key texts and drawing upon a range of social theories, it examines how accounting representations work, issues of neutrality and subjectivity, contemporary aspects of accountability and accounting as a key technology in organisational control.

At the end of this module students will have:

  • Become aware of the representational basis of accounting and the consequences of such partial and subjective representations
  • An understanding of the theoretical basis of accounting and its behavioural consequences
  • Reflected upon the issues associated with accounting, particularly with respect to contemporary aspects of accountability and control
  • An awareness of the political context of accounting decisions, policy choices and representations both within organisations and in external publications
  • Demonstrated a grasp of the fundamentals of accounting systems and practice
  • Formed an appreciation of the connections that accounting creates between different actors and institutions, and the operation of those institutions


  • 20 hours of lectures
  • 5 hours seminars
  • 125 hours of guided independent study


  • Essay (100%)