The course addresses the theory and practice of financial reporting. Accounting practices are examined in the light of historical development, regulatory requirements, theories of income and capital and other approaches to accounting theory and to the use of accounting information in business analysis and valuation.
The course provides a critical analysis of auditing practices and their role in organisational governance and risk management. Auditing is demanded by, and provides assurance to, a variety or internal and external stakeholders, including corporate shareholders and regulators. As societal demands for accountability have increased, auditing has become both more important and more regulated itself. Auditing also remains controversial and this course will address contemporary debates.
This course is intended as an overview for individuals who will make business decisions, evaluate organizational performance or evaluate others (and/or be evaluated) through the use of financial and nonfinancial information. In other words, the module is designed to be useful particularly for those who aspire to be managers, management consultants, or specialists in staff functions such as controllers, auditors, and human resource specialists.
This is an advanced course for doctoral and postdoctoral students focusing on the institutional and organizational context of accounting practices in their broadest sense. The seminars are generally based on key readings at the interface between accounting, organization studies and management. Discussions will be focused on the analysis of accounting and calculative practices in context drawing on a wide range of approaches.