Accountability, Representation and Control

Module code: MN7566

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