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Dr Andrea Mennicken MAR 3.24 

This course is compulsory on the MSc in Accounting, Organisations and Institutions. This course is not available as an outside option.

This course is not available to other students except in special circumstances and with the written permission of the Course Director.

There are no specific accounting pre-requisites.  This course does not require a background in accounting and both the programme and this course are open to accounting specialists and non-specialists alike.

The objective of the course is to provide students with an advanced, social science- based and critical understanding of the changing role and position of accounting practices in organisations, both public and private, and in societies more generally. Students will be exposed to advanced scholarship  and case materials which show  how accounting practices are more than a collection of routine self-evident techniques but are shaped by their institutional contexts, have behavioural consequences and can represent different values. We will focus on how the fundamental assumptions of internal and external accounting practices are institutional in nature and are  shaped by social and political aspirations in different jurisdictions. The role of accountants and other agents involved in the production and consumption of accounting numbers will also be addressed.

The course will equip students to understand the inter-relations between technical, organisational and institutional issues. While some technical accounting knowledge may be helpful, it is not essential and each lecture will provide the necessary technical foundations.

Indicative topics include:

Foundations: Reporting, Calculation and Transparency; Quantification and Measurement; Accounting and the Notion of "Entity"; Audit and Assurance: The Audit Society; Organisational Boundaries, Structure and Control; Accountability, Incentives and Performance; Accounting for Sustainability; Organisational Failure; Accounting Standardisation and Harmonisation; the Political Economy of Financial Reporting and Standard Setting; the Rise of Concerns with Sustainability Reporting and Standard-setting; Accounting and Development; the Roles of Accounting in Global Financial Governance; Political, Institutional and Economic Influences in Changing National and International Financial Reporting Frameworks; Consequences of International Accounting Harmonization for Financial Statement Users, Business Entities and Wider Loc