Accounting Theory

Module code: MN2139

During your first year studies, you will have studied the foundations of accounting theory. By selecting this module, you will build upon this, broadening your knowledge of the theories behind the practice of accounting.

You'll learn about positive, normative and critical theories of accounting, and how you can apply these to the creation and running of small and medium-size commercial organisations. You'll examine how these theoretical bases underpin and legitimise accounting practices. Furthermore, you'll look at the similarities, differences and potential issues between economic and accounting approaches to economic and organisational activities.


  • 10 hours of lectures
  • 4 hours of seminars
  • 86 hours of guided independent study


  • Essay (100%)