Undergraduate Course: The Accounting Profession (ACCN10027)
Course Outline
| School | Business School |
College | College of Humanities and Social Science |
| Course type | Standard |
Availability | Available to all students |
| Credit level (Normal year taken) | SCQF Level 10 (Year 4 Undergraduate) |
Credits | 20 |
| Home subject area | Accounting |
Other subject area | None |
| Course website |
None |
Taught in Gaelic? | No |
| Course description | The aim of the module is to provide final year students in accounting with critical insights to the profession they may enter or are likely to engage with during their careers. The course looks beyond the technical knowledge and skills acquired in earlier accounting courses to focus on the individuals who apply that knowledge and skill as members of professional organisations working in accountancy firms, industry and the public sector. The inclusion of subjects such as ethical decision making adds a vocationally relevant dimension to the module. The course is designed to offer historical and contemporary insights to issues such as: the problematic organisation of the accountancy profession; the power of accountancy firms; the changing scope of professional work; shifting boundaries with other professions; the accountancy profession in the global economy; exclusion from the profession on the basis of class, gender and race; diversity and equality; threats to accounting professionalism; and challenges to professional ethics. |
Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
|
Co-requisites | |
| Prohibited Combinations | |
Other requirements | None |
| Additional Costs | None |
Information for Visiting Students
| Pre-requisites | Course equivalents to Advanced Financial Accounting (ACCN10008); Management Accounting Applications (ACCN10010); Auditing (ACCN10009) |
| Displayed in Visiting Students Prospectus? | Yes |
Course Delivery Information
|
| Delivery period: 2013/14 Semester 1, Available to all students (SV1)
|
Learn enabled: Yes |
Quota: None |
|
Web Timetable |
Web Timetable |
| Course Start Date |
16/09/2013 |
| Breakdown of Learning and Teaching activities (Further Info) |
Total Hours:
200
(
Lecture Hours 20,
Summative Assessment Hours 2,
Revision Session Hours 2,
Programme Level Learning and Teaching Hours 4,
Directed Learning and Independent Learning Hours
172 )
|
| Additional Notes |
|
| Breakdown of Assessment Methods (Further Info) |
Written Exam
70 %,
Coursework
30 %,
Practical Exam
0 %
|
| Exam Information |
| Exam Diet |
Paper Name |
Hours & Minutes |
|
| Main Exam Diet S2 (April/May) | | 2:00 | |
|
| Delivery period: 2013/14 Semester 1, Part-year visiting students only (VV1)
|
Learn enabled: No |
Quota: None |
|
Web Timetable |
Web Timetable |
| Course Start Date |
16/09/2013 |
| Breakdown of Learning and Teaching activities (Further Info) |
Total Hours:
200
(
Lecture Hours 20,
Programme Level Learning and Teaching Hours 4,
Directed Learning and Independent Learning Hours
176 )
|
| Additional Notes |
|
| Breakdown of Assessment Methods (Further Info) |
Written Exam
0 %,
Coursework
100 %,
Practical Exam
0 %
|
| No Exam Information |
Summary of Intended Learning Outcomes
Knowledge and Understanding:
- Describe the principal theories which seek to explain and interpret professionalisation projects.
- Relate the structure and development of the accountancy profession in the UK and beyond.
- Understand the importance of recruitment and socialisation processes to the construction of the professional accountant.
- Comprehend the significance of class, gender and race as barriers to recruitment and career building in the accountancy profession.
- Analyse the changing patterns of professional work in accountancy and interfaces with other professions.
- Comprehend the power of the multinational accounting firms.
- Assess the impact of commercialisation on accounting professionalism.
- Evaluate the changing nature of professional ethics in accountancy.
- Understand the significance of globalisation to the development of the international accountancy profession.
- Understand the threats and opportunities facing the accounting profession.
Intellectual Skills:
- Identification and utilisation of relevant information
- Analysis of qualitative data
- Critical evaluation and interpretation of information
- Synthesising and communicating findings
- Problem identification and solving
Discipline Specific (including practical) Skills:
Critical awareness of:
- Behaviour of accountants, accounting firms and professional organisations
- Composition and application of accountancy practice
- Contexts in which professional work is conducted
- Ethical decision making
- Nature of accounting professionalism
- Inter-professional boundaries
Transferable Skills:
- Independent learning skills
- Interpersonal communication skills
- Organisation skills
- Research skills
- Analytical skills
- Synthesising skills
- Written and oral communication skills
|
Assessment Information
| Individual essay of 2500 words: 30%; Final degree examination: 70% |
Special Arrangements
| None |
Additional Information
| Academic description |
Not entered |
| Syllabus |
Not entered |
| Transferable skills |
Not entered |
| Reading list |
Not entered |
| Study Abroad |
Not entered |
| Study Pattern |
Not entered |
| Keywords | TAP |
Contacts
| Course organiser | Prof Stephen Walker
Tel: (0131 6)50 8342
Email: S.Walker@ed.ac.uk |
Course secretary | Miss Jen Wood
Tel: (0131 6)50 8335
Email: J.Wood@ed.ac.uk |
|
© Copyright 2013 The University of Edinburgh - 13 January 2014 3:17 am
|
University Homepage