ACCT40215: Modern Accounting Research

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• To expose students to a range of topics in contemporary and evolving practice in accounting and associated subjects, for example reporting and taxation;
• To explore ethical issues in accounting and associated subjects;
• To explore contemporary research agendas in accounting and associated subjects.

• The contemporary nature of the module means that exact content will vary from year to year. Examples of potential topic areas include the following:
• Professionalism, reputation and ethics in business, accounting and reporting;
• Contemporary issues, practices and research agendas in financial accounting and reporting;
• Contemporary issues, practices and research agendas in management accounting;
• Corporate tax planning and regulatory responses;
• International taxation systems;
• Implications of technological developments on accounting and associated subjects.
• Sustainability and sustainable development accounting, reporting assurance and finance.

Subject-specific Knowledge:

• By the end of the module students should have an advanced understanding and critical appreciation of:
• current developments in accounting and associated subjects;
• select contemporary issues, practices and research agendas in accounting and associated subjects.

Subject-specific Skills:

• By the end of the module students should have the ability to critically evaluate contemporary issues, research agendas, and current developments in accounting and associated subjects.

Key Skills:

• written communication
• planning, organising and time management
• problem-solving and analytical skills
• summarising and critically assessing various contemporary issues in accounting and associated research

• A combination of lectures, seminars, and guided reading will contribute to achieving the aims and learning outcomes of this module.
• Practical activities and discussions will develop students technical awareness of topics and their critical analytical and evaluative skills.
• The formative assessment will enhance students' understanding of the key theoretical and practical concepts and relevant skills.
• The summative assessment will test students' knowledge, understanding, and critical appreciation of the subject-matter of the module.

Students may be required to complete online test(s) or to give a group presentation. Additional formative assessment, and feedback, may take a number of forms such as oral feedback on work prepared by students for seminars; answers to questions either discussed during a seminar, or posted on Learn Ultra; discussions with teaching staff during consultation hours, or via e-mail.

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