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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: The Accounting Profession (ACCN10027)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 10 (Year 3 Undergraduate) AvailabilityAvailable to all students
SCQF Credits20 ECTS Credits10
SummaryThe 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.
Course description The aim of the module is to provide 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.

Outline Content

Introduction to professions and the accounting profession
The professionalisation of accounting
Recruitment, socialisation and professional identity
Gender and the accounting profession
Race, ethnicity and the accounting profession
Professional work and jurisdictions
Accounting firms
Professional ethics
Commercialisation, globalisation and professionalism
Review - Deprofessionalisation or new professionalism

Student Learning Experience

The course is based on weekly two-hour sessions which will comprise a combination of lectures and group presentations on assigned topics. Lecture material will be distributed for each session. Students are expected to undertake additional self-study using recommended reading material.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements Business Honours entry
Information for Visiting Students
Pre-requisitesVisiting students must have at least 4 Business or Accounting courses at grade B or above
High Demand Course? Yes
Course Delivery Information
Academic year 2024/25, Available to all students (SV1) Quota:  None
Course Start Semester 2
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Lecture Hours 20, Feedback/Feedforward Hours 2, Formative Assessment Hours 2, Summative Assessment Hours 2, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 170 )
Assessment (Further Info) Written Exam 80 %, Coursework 0 %, Practical Exam 20 %
Additional Information (Assessment) 80% Written Exam (Individual) - 3 hours - Assesses all course Learning Outcomes.

20% Presentation (Group) - 20 minutes - Assesses all course Learning Outcomes.
Feedback Formative: Feedback will be provided throughout the course.

Summative: Feedback will be provided on assessments within agreed deadlines.
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S2 (April/May)2:00
Resit Exam Diet (August)2:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. Describe and discuss critically the principal theories which seek to explain and interpret professionalisation projects.
  2. Relate and discuss the structure and development of the accountancy profession in the UK and globally, including the power of the multinational accounting firms and assess the impact of commercialisation on accounting professionalism.
  3. Understand and critically discuss the importance of recruitment and socialisation processes to the construction of the professional accountant.
  4. Understand and critically discuss the significance of class, gender and race as barriers to recruitment and career building in the accountancy profession.
  5. Analyse critically the changing patterns of professional work and professional ethics in accountancy and interfaces with other professions.
Reading List
There is no textbook for the course. A reading list for each session will be provided at the start of the course and will mainly comprise articles from academic journals which are available from e-journals, along with books and documents from the websites of organisations such as the International Federation of Accountants (IFAC), and the Professional Oversight Board.
Additional Information
Graduate Attributes and Skills Cognitive Skills

After completing this course, students should be able to:

Understand how to manage and sustain successful individual and group relationships in order to achieve positive and responsible outcomes, in a range of virtual and face-to-face environments.

Communication, ICT, and Numeracy Skills

After completing this course, students should be able to:

Convey meaning and message through a wide range of communication tools, including digital technology and social media; to understand how to use these tools to communicate in ways that sustain positive and responsible relationships.

Critically evaluate and present digital and other sources, research methods, data and information; discern their limitations, accuracy, validity, reliability and suitability; and apply responsibly in a wide variety of organisational contexts.

Knowledge and Understanding

After completing this course, students should be able to:

Demonstrate a thorough knowledge and understanding of contemporary organisational disciplines; comprehend the role of business within the contemporary world; and critically evaluate and synthesise primary
and secondary research and sources of evidence in order to make, and present, well informed and transparent organisation-related decisions, which have a positive global impact.
Course organiserProf Stephen Walker
Tel: (0131 6)51 5543
Course secretaryMiss Lindsay Hunter
Tel: (0131 6)50 3823
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