Aims/Description: In recent years accounting has been the focus of criticism from a number of quarters. Audit failure, the collapse of the western banking system, market volatility, inequality, and the unprecedented challenges to business presented by climate change compel the profession and its standard-setting authorities to address a moral accountability in the face of changing societal expectations. This course challenges the traditional precepts upon which accounting processes, external reporting and its regulation are based. It gets you to question your own accounting education and think more deeply about generally-accepted practice in a democratic, capitalist economy.
Notes: Required for BAEC accreditation.
Information on the department responsible for this unit (Management School):
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Teaching methods and assessment displayed on this page are indicative for 2021-22. Students will be informed by the academic department of any changes made necessary by the ongoing pandemic.