Accountability, Representation and Control

Module code: MN7566

Module co-ordinator: Dr Geoff Lightfoot

Module Outline

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

The module contributes to the development of the following skills:

  • Quantitative data analysis
  • The relationship between quantitative and qualitative information
  • Oral and written communication
  • Critical evaluation of published financial information and literature


  • 5 one-hour lectures


  • Essay (100%)