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Modules in focus

Issues in Financial Accounting

This module provides an international perspective on the theory and practice of financial accounting. It explores the move towards global harmonisation of accounting standards, the impact of leading standard-setting authorities, the reasons for national differences, the tendencies towards harmonisation, and the problems of multinational companies.

Setting the scene: causes and examples of international differences and international harmonisation
Transition to International Financial Reporting Standards (IFRS)
International accounting and segmental reporting
Evaluating financial reporting quality and earnings management
International accounting and risk reporting
International accounting and fair value accounting
International accounting and consolidation
International accounting and multinational operations
International accounting and corporate social responsibilities
Issues in Management Accounting

This module introduces contemporary issues in management accounting. It will extend your critical understanding of the role of accounting and encourage you to develop your own research interest in the area.

Introduction to developments in theory of management accounting
The changing role of the management accountant
Research on contemporary approaches to costing
Strategic management accounting: developments in technique
Developments in performance measurement frameworks
Management control systems and contingency theory
Management accounting in network/hybrid settings
Management accounting in the public sector and NPM reforms
Integrated reporting and environmental/social reporting