The objective of the course is to provide students with an advanced, social science- based critical understanding of the changing role and position of accounting practices in organisations, both public and private, and in societies more generally. Students will be exposed to advanced thinking and case materials about how accounting practices are more than a collection of routine self-evident techniques but are shaped by their institutional contexts, have behavioural consequences and can represent different values. We will focus on how the fundamental assumptions of internal and external accounting practices are institutional in nature and are shaped by social and political aspirations. The role of accountants and other agents involved in the production and consumption of accounting numbers will also be addressed.
The course will equip students to understand the inter-relations between technical, organisational and institutional issues. While some technical accounting knowledge may be helpful, it is not essential and each lecture will provide the necessary technical foundations.
Indicative topics, " include:
Foundations: Reporting, Calculation and Transparency; Quantification and Measurement; Accounting and the Notion of "Entity"; Audit and Assurance: The Audit Society; Organisational Boundaries, Structure and Control; Accountability, Incentives and Performance; Accounting for Sustainability; Organisational Failure. Risk Management, Accountability and Corporate Governance;-Disasters, Accidents and Errors; Organisations and the Management of Uncertainty; The Risk Management Process; Mapping and Communicating Risk in Organisations; Organisations, Security and Resilience; Corporate Governance: Board Functioning, Gatekeepers, Executive Compensation, Regulation.
Негізгі бет AC424 Accounting, Organisations and Institutions
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