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LUBS 3630 Advanced Accounting Theory

LUBS 3630 Advanced Accounting Theory. Alice Shepherd. Key facts. Module leader: Alice Shepherd Semester: 1 & 2 Credits: 20 Professional exemptions: None Pre-requisites : Formal: Intermediate Management Accounting & Intermediate Financial Accounting

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LUBS 3630 Advanced Accounting Theory

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  1. LUBS 3630 Advanced Accounting Theory Alice Shepherd

  2. Key facts • Module leader: Alice Shepherd • Semester: 1 & 2 • Credits: 20 • Professional exemptions: None • Pre-requisites: • Formal: Intermediate Management Accounting & Intermediate Financial Accounting • Informal: Enthusiasm for reading about accounting, critical mindset, willingness to share ideas…

  3. Focus of the module • Example topics in the three key areas…. • Financial accounting: • Financial accounting theory and research approaches • Financial reporting regulation • International accounting • Corporate Social Reporting • Management accounting: • Organising for control • Behavioural aspects of performance evaluation • Managing profitability • Accounting for multinational corporations: • Group reporting • Management control systems

  4. Assessment • 2 assessments: • 1) Assessed coursework – literature review (30% of module mark) – to be completed during semester 1 • 2) Examination (2 hours) – summer exam period (70% of module mark) • Several opportunities for formative feedback including a mock exam

  5. Reading • Deegan and Unerman (2011) Financial Accounting Theory, 2nd European Edition, McGrawHill • Don’t get rid of Drury and Maynard…you may need bits of them to revise certain topics • Reading schedule will be provided at start of module • Reading beyond the textbook (including journal articles, practitioner literature) is essential for this module

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