Form C4
Heriot-Watt University - Course Descriptor
1. Course
Code
C31CS
5. School
Management and Languages
7. Delivery: Edin
Location
&
Sem…2
Semeste
r
8. Pre-requisites
2. Course
Title
Contemporary Accounting Case Studies
6. Course
Co-ordinator
3. SCQF
11
4. Credits
Level
Professor Ian Thomson
15
SBC
Orkney
Dubai
IDL
Collaborative Partner
Approved Learning Partner
Sem…….
Sem………..
Sem……..
Sem….
Name…………………….....Sem..…...
Name …………………………………Sem………..
9. Linked Courses
(specify if synoptic)
10. Excluded Courses
11. Replacement
Courses
13. The course may be
delivered to:
Code:
12. Degrees for which this
is a core course
Date Of Replacement:
UG only
PG only
UG & PG
Proposed MSc in Accounting
14. Available as an Elective?
Yes
No
15. Aims
This course provides an opportunity for students to study a range of contemporary developments in accounting through the critical analysis of a series of cases, designed to produce a more
informed understanding of accounting. These cases will be drawn from recent proposed changes in accounting regulations, high profile events/scandals, new developments in accounting
technologies and/or new conceptual approaches to accounting. The course will incorporate at least one case on developments in accounting reporting, one case on developments in
management accounting, one case on development on audit and assurance and one case of organisational accountability. Through the critical analysis of these cases students will develop
new insights into contemporary accounting thinking and practises and what constitutes effective accounting, assurance and accountability thinking and practise. This course will facilitate
students to develop their ability to understand the factors that will shape the development of future accounting practises. Students will develop their critical diagnostic and problem solving skills
by considering how they would have addressed these issues and offering their solutions.
16. Syllabus


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Case study diagnostic and problem solving methods
Contemporary developments in reporting
Contemporary developments in auditing and assurance
Contemporary developments in management accounting
Contemporary developments in organisational governance and accountability
Critical analytical techniques
Understanding accounting in real world contexts
Effective communication and engagement practices
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Form C4
Heriot-Watt University - Course Descriptor
17. Learning Outcomes (HWU Core Skills: Employability and Professional Career Readiness)
Understanding, Knowledge and Cognitive Skills

Scholarship, Enquiry and Research (Research-Informed Learning)
The course will focus on a range of cases that illustrate contemporary
aspects of ‘real-life’ accounting problems in order to consider how (or
whether) accounting could resolve these problems.
Students will develop skills in evaluating the contribution of
accounting to achieving the strategic objectives of different
organisations and institutions

This course is designed to encourage a student-centred approach to solving
problems that is informed by the research literature and contemporary
developments in accounting

The course will develop scholarship through student participation in analysing
case studies, searching relevant literature, presenting and defending their
problem diagnosis and solutions, seminar debates, and student reflection.

Through the analysis of different case studies students will develop
their understanding of the potential limitations of and problems
caused by the use of accounting to solve organisational problems

Students will develop a conceptual framework informed by theory to
understand what constitutes effective accounting processes and practices

Student will able better able to design accounting solutions to
resolving organisational and societal organisational problems

Students will develop an awareness of the range of social and organisational
problems that accounting can contribute to resolving.

Students will develop their knowledge of a range of problem solving
strategies and practices

Industrial, Commercial & Professional Practice

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
Autonomy, Accountability & Working with
Others
Communication, Numeracy & ICT
The contemporary foci of this course will provide
students with insights that will be of value to
them in securing employment within the
accountancy profession and business
organisations.
The critical analysis of case studies will develop
students intellectual and professional
competencies by analysing and evaluating
evidence, logical reasoning and practical
applications.

Students will pursue their own learning by
being challenged to identify their own
individual solutions to organisational
problems.

Through group working in seminars,
students will have the opportunity to
develop presentation skills, including the
appropriate use of ICT.

Students will develop skills in
understanding of complex problems and
recognising the importance of concepts
and theories in different organisational
contexts.

This course will facilitate the development
of communication skills, including
explaining, listening, questioning,
presenting and defending a position, giving
feedback orally & in writing.
As a course based on integrating academic
research with practical problems, students will be
required to develop a range of generic research
skills.

Students will gain self-confidence in
problem solving skills.
18. Assessment Methods
Method
Duration of Exam
Weighting (%)
Synoptic courses?
19. Re-assessment Methods
Method
(if applicable)
Coursework
Duration of Exam
Diet(s)
(if applicable)
30%
Examination
2 hours
70%
Examination
2 hours
20. Date and Version
Date of
Proposal
17th September 2014
Date of Approval by
School Committee
Date of
Implementation
September 2015
Version
Number
2/2
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