The overall objective of this core course is to provide you with a critical understanding of accounting and organisations within their institutional context. In AT you will engage with advanced thinking about accounting in its broadest sense and analyse how accounting practices shape organisations and are themselves shaped by the institutions of law, regulation, standard-setting, practice-norms and societal values. You will also consider the behavioural and social consequences of auditing and accounting. In WT you will build on these foundations to explore issues relating to global accounting systems. In this part of the course, amongst other things, you will critically examine dynamics of global accounting regulation, including international standard-setting, and consequences for financial statement users, business entities and wider local and global stakeholders.

In both parts of the course, you will be required to read selected academic papers, case studies and also primary sources, such as annual reports and other financial and non-financial statements. The emphasis of the course will be on how technical, organisational and institutional issues are interrelated. While some technical accounting knowledge will be helpful, it is not essential and each seminar will provide the necessary technical foundations.