Postgraduate Course: Politics in Accounting (CMSE11368)
||College||College of Humanities and Social Science
|Credit level (Normal year taken)||SCQF Level 11 (Postgraduate)
|Course type||Online Distance Learning
||Availability||Not available to visiting students
|Summary||In contrast to popular wisdom, accounting is not only a technical exercise but has a strong political dimension. This course familiarises students with the political aspects of financial accounting and reporting.
The aim of the module is to provide students with an understanding of the interrelation between accounting and politics. Students will explore the political dimensions of accounting standard setting, how transnational organisations link to International Financial Reporting Standards, and how accounting is used for regulatory purposes. Thus, students should gain a profound understanding of the politics in accounting.
Entry Requirements (not applicable to Visiting Students)
||Other requirements|| None
Course Delivery Information
|Not being delivered|
On completion of this course, the student will be able to:
- Analyse critically the Interlinks between politics and accounting.
- Relate and discuss the structure and development of economic and political networks and their impact on financial reporting.
- Understand and critically discuss the global, local and industry-specific sites of the politicisation of accounting.
|There is no specific textbook for the course. A reading list for each topic will be given in the fortnightly study plan released on Blackboard Learn. These readings will mainly comprise articles from academic journals which will be available from e-journals through the online resources of the University of Edinburgh library.|
|Graduate Attributes and Skills
- Identification and utilisation of relevant information
- Analysis of qualitative data
- Critical evaluation and interpretation of information
- Synthesising and communicating findings
Discipline Specific Skills:
Critical awareness of:
- the interrelation of politics and accounting,
- various global and local interest groups and how they impact on accounting regulation and practice,
- accounting as a social phenomenon.
- Independent self-directed learning skills
- Analytical and synthesising skills
- Expressing structured thoughts in writing
- Enhancement of technology skills through use of online tools and resources for student learning.
|Course organiser||Dr Sebastian Hoffmann
Tel: (0131 6)51 5462
|Course secretary||Mrs Kelly-Ann De Wet
Tel: (0131 6)50 8071