Form C4
Heriot-Watt University - Course Descriptor
1. Course
Code
C30HX
2. Course
Title
Accounting Theory
3. SCQF
Level
5. School
Management & Languages
7. Delivery:
Location &
Semester
Edin
SBC
Orkney
Dubai
IDL
Collaborative Partner
Approved Learning Partner
Sem1
Sem…….
Sem………..
Sem 1
Sem
Name…………………….....Sem..…...
Name ……………………….…
6. Course
Co-ordinator
8. Pre-requisites
C39CA Contemporary Issues in Financial Accounting
9. Linked Courses
(specify if synoptic)
10. Excluded Courses
None
11. Replacement Courses
Code:
4. Credits
15
Nick Paisey
Sem……..
None
12. Degrees for which
this is a core course
Date Of Replacement:
13. The course may be
delivered to:
10
UG only
PG only
UG & PG
None
14. Available as an Elective?
Yes
No
15. Aims



To develop an understanding of the theoretical framework within which accounting currently operates and the nature and development of accounting theory.
To develop an understanding of how a coherent accounting theory requires the justification or refutation of existing accounting practices. The module examines the
process of construction and verification of accounting theory.
To develop skills of reading, analysing and evaluating original academic papers. Students will become aware of the attitudes and underlying beliefs that have made the
historical development of the subject so controversial.
16. Syllabus




The work of the module explores and analyses a variety of theories of financial accounting and explores their relevance to both the theoretical development and the
practice and regulation of financial accounting. The module involves extensive analysis of published research papers and critical evaluation of professional and
regulatory pronouncements such as conceptual frameworks of accounting.
Approaches to the development of accounting theory.
Accounting research paradigms.
Impact of accounting theory on conceptual frameworks for financial reporting.
1/2
Form C4
Heriot-Watt University - Course Descriptor
17. Learning Outcomes (HWU Core Skills: Employability and Professional Career Readiness)
Subject Mastery
Understanding, Knowledge and Cognitive Skills
Scholarship, Enquiry and Research (Research-Informed Learning)








Personal Abilities
display knowledge and understanding of the different approaches to
developing an accounting theory and be able to critically evaluate
and analyse the various approaches;
display knowledge and critical understanding of the implications of
various theories for the framework of accounting;
formulate opinions and conclusions supported by evidence.
review and assess complex material in a critical manner;
recognise, evaluate and comment critically upon alternative points of
view;
Industrial, Commercial & Professional Practice
 reflect on the implications of theory
development for professional accountancy
practice.
compile and synthesise data from a variety of sources;
analyse and evaluate critically the subject material;
examine the logic and consistency of particular arguments;
Autonomy, Accountability & Working with Others
 plan and organise own learning through selfmanagement;
18. Assessment Methods
Method
19. Re-assessment Methods
Duration of Exam
Weighting (%)
Synoptic courses?
(if applicable)
Coursework
Examination
Communication, Numeracy & ICT
 communicate complex ideas
effectively by verbal and written
means
2 hours
Method
Duration of Exam
(if applicable)
30%
70%
20. Date and Version
Date of Proposal
02 February 2013
Date of Approval by
School Committee
Date of
Implementation
Version
Number
2/2
Diet(s)