THE UNIVERSITY of EDINBURGH

DEGREE REGULATIONS & PROGRAMMES OF STUDY 2021/2022

Information in the Degree Programme Tables may still be subject to change in response to Covid-19

University Homepage
DRPS Homepage
DRPS Search
DRPS Contact
DRPS : Course Catalogue : Business School : Common Courses (Management School)

Postgraduate Course: Politics in Accounting (CMSE11368)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 11 (Postgraduate)
Course typeOnline Distance Learning AvailabilityNot available to visiting students
SCQF Credits20 ECTS Credits10
SummaryIn 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.
Course description 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)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements None
Course Delivery Information
Not being delivered
Learning Outcomes
On completion of this course, the student will be able to:
  1. Analyse critically the Interlinks between politics and accounting.
  2. Relate and discuss the structure and development of economic and political networks and their impact on financial reporting.
  3. Understand and critically discuss the global, local and industry-specific sites of the politicisation of accounting.
Reading List
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.
Additional Information
Graduate Attributes and Skills Intellectual 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.

Transferable skills:
- 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.
KeywordsPA
Contacts
Course organiserDr Sebastian Hoffmann
Tel: (0131 6)51 5462
Email: Sebastian.Hoffmann@ed.ac.uk
Course secretaryMrs Kelly-Ann De Wet
Tel: (0131 6)50 8071
Email: K.deWet@ed.ac.uk
Navigation
Help & Information
Home
Introduction
Glossary
Search DPTs and Courses
Regulations
Regulations
Degree Programmes
Introduction
Browse DPTs
Courses
Introduction
Humanities and Social Science
Science and Engineering
Medicine and Veterinary Medicine
Other Information
Combined Course Timetable
Prospectuses
Important Information