Skip to main content
Home

Information for:

  • Alumni
  • Applicants
  • Current Students
  • Staff
  • Parents
  • Job Vacancies
  • Covid-19
  • Cymraeg
My country:

Main Menu

    • Study Options
      • Study Home
      • Why Study at Bangor?
      • Undergraduate Study
      • Postgraduate Taught Study
      • Postgraduate Research
      • Executive Education
      • Part-time Courses
      • January Start Courses
      • Degree Apprenticeships
      • Study Abroad
      • Work Experience
    • Study Advice
      • Apply
      • Already Applied?
      • Fees and Finances
      • Scholarships and Bursaries
      • Get Ready for University
      • Widening Access
    • Explore Bangor
      • Open Days and Visits
      • Virtual Student Experience
      • Magical Bangor

    Find a Course

    Order a Course Guide

    Open Days

    Clearing

    • Student Life
      • Student Life Home
      • Bangor and the Area
      • Social Life and Entertainment
      • Student Accommodation
      • Clubs and Societies
      • Sport
      • Virtual Student Experience
      • Videos and Vlogs
    • Your Experience at Bangor
      • Student Support
      • Skills and Employability
      • Study or Work Abroad
      • Fees and Finances

    Student Profiles

    Student Videos and Vlogs

    Welcome 2022

    • Choose Bangor
      • International Home
      • Why Bangor?
      • Location
      • Accommodation
      • Student Support
      • Contact Us
      • Bangor University's China website
    • Apply
      • Entry Requirements
      • Tuition Fees and Scholarships
      • How to Apply
      • Already Applied
      • Study Abroad
      • Exchanges
      • Worldwide Partners

    Country Specific Information

    Bangor University International College

    Find a Course

    Clearing 2023

    • Research
      • Research Home
      • About Our Research
      • Research in our Academic Schools
      • Research Institutes and Centres
      • Research Portal
      • Integrated Research and Impact Support (IRIS) Service
      • Energy
      • REF 2021
      • Research News
    • Postgraduate Research Opportunities
      • Postgraduate Research
      • Doctoral School
    • Events and Training Opportunities
      • Researcher Development
    • The University
      • About Us
      • Our Mission
      • Strategy 2030
      • Annual Report & Financial Statements
      • Our Location
      • Academic Schools and Colleges
      • Services and Facilities
      • Vice-Chancellor's Office
      • Working with Business
      • Working with the Community
      • Sustainability
      • Health and Wellbeing
      • Contact Us
    • Working for Us
      • Job Vacancies
    • University Management and Governance
      • Policies and Procedures
      • Slavery and Human Trafficking Statement
      • Management and Governance
    • University and the Community
      • Pontio
      • Sports Facilities
      • Conference Facilities
      • Places to Eat and Drink
      • Public Events
      • Widening Access
      • Services to Schools
    • Business Services
      • Business Services Home
    • Collaboration Hub
      • Collaboration Hub
    • Conferencing and Business Dining
      • Conferencing Facilities
      • Business Dining
    • Intellectual Property (IP) and Commercialisation
      • Intellectual Property (IP) and Commercialisation
    • News
      • Current News
      • Research News
      • Student News
    • Events
      • Events
    • Announcements
      • Flag Announcements
  • Open Days

    • Study Options
      • Study Home
      • Why Study at Bangor?
      • Undergraduate Study
      • Postgraduate Taught Study
      • Postgraduate Research
      • Executive Education
      • Part-time Courses
      • January Start Courses
      • Degree Apprenticeships
      • Study Abroad
      • Work Experience
    • Study Advice
      • Apply
      • Already Applied?
      • Fees and Finances
      • Scholarships and Bursaries
      • Get Ready for University
      • Widening Access
    • Explore Bangor
      • Open Days and Visits
      • Virtual Student Experience
      • Magical Bangor

    Find a Course

    Order a Course Guide

    Open Days

    Clearing

    • Student Life
      • Student Life Home
      • Bangor and the Area
      • Social Life and Entertainment
      • Student Accommodation
      • Clubs and Societies
      • Sport
      • Virtual Student Experience
      • Videos and Vlogs
    • Your Experience at Bangor
      • Student Support
      • Skills and Employability
      • Study or Work Abroad
      • Fees and Finances

    Student Profiles

    Student Videos and Vlogs

    Welcome 2022

    • Choose Bangor
      • International Home
      • Why Bangor?
      • Location
      • Accommodation
      • Student Support
      • Contact Us
      • Bangor University's China website
    • Apply
      • Entry Requirements
      • Tuition Fees and Scholarships
      • How to Apply
      • Already Applied
      • Study Abroad
      • Exchanges
      • Worldwide Partners

    Country Specific Information

    Bangor University International College

    Find a Course

    Clearing 2023

    • Research
      • Research Home
      • About Our Research
      • Research in our Academic Schools
      • Research Institutes and Centres
      • Research Portal
      • Integrated Research and Impact Support (IRIS) Service
      • Energy
      • REF 2021
      • Research News
    • Postgraduate Research Opportunities
      • Postgraduate Research
      • Doctoral School
    • Events and Training Opportunities
      • Researcher Development
    • The University
      • About Us
      • Our Mission
      • Strategy 2030
      • Annual Report & Financial Statements
      • Our Location
      • Academic Schools and Colleges
      • Services and Facilities
      • Vice-Chancellor's Office
      • Working with Business
      • Working with the Community
      • Sustainability
      • Health and Wellbeing
      • Contact Us
    • Working for Us
      • Job Vacancies
    • University Management and Governance
      • Policies and Procedures
      • Slavery and Human Trafficking Statement
      • Management and Governance
    • University and the Community
      • Pontio
      • Sports Facilities
      • Conference Facilities
      • Places to Eat and Drink
      • Public Events
      • Widening Access
      • Services to Schools
    • Business Services
      • Business Services Home
    • Collaboration Hub
      • Collaboration Hub
    • Conferencing and Business Dining
      • Conferencing Facilities
      • Business Dining
    • Intellectual Property (IP) and Commercialisation
      • Intellectual Property (IP) and Commercialisation
    • News
      • Current News
      • Research News
      • Student News
    • Events
      • Events
    • Announcements
      • Flag Announcements
  • Open Days

Information for:

  • Alumni
  • Applicants
  • Current Students
  • Staff
  • Parents
  • Job Vacancies
  • Covid-19
My country:

Search

Close

Breadcrumb

  • Cymraeg

Share this page:
  • Twitter
  • Facebook
  • LinkedIn

Apply Now

Find out how to apply

Open Days

More information

Order a Course Guide

Order Now

Request Information

Get in touch

Chat to our staff and students

Connect through Unibuddy

Module ABJ-4418:
Accounting Theory

Accounting Theory 2024-25
ABJ-4418
2024-25
Bangor Business School
Module - Semester 1
15 credits
Module Organiser: Doris Merkl-Davies
Overview

The module covers an introduction to financial accounting theory; theories of regulation; normative theories of accounting; positive accounting theory; behavioural accounting theories; systems-oriented theories; critical accounting theories.

Assessment Strategy

-threshold -50+Work demonstrating an adequate attempt at acquiring and applying knowledge.Content1.Partial identification of the issues2.Adequate understanding and use of appropriate conceptual frameworks, experience and facts; some errors3.Some evidence of consulting source material4.No originality5.Insufficient relevanceStructure1.Links parts together, but lacks a coherent structure2.Clear, but limited, objectives3.Does not always reach a conclusion4.Weakened by inappropriate or inaccurate use of language -good -60+ Work demonstrating high level of analytical and applied competence on a broad range of factors. Free of major errors.Content1.Clear identification of the issues2.High standard of critical analysis using appropriate conceptual frameworks and/or applying relevant experience and facts3.Good evaluation and synthesis of source material4.Shows some fresh thinking and originality5.Substantially relevantStructure1.Clearly structured and logically developed2.Clear, relevant and attainable objectives3.Relevant conclusions4.Supported by an appropriate range and use of language -excellent -70+ Work of excellent quality in every respect. Focused and comprehensive, with critical depth and insight. Representing a model answer at the top end of the range.Content1.Concise and comprehensive identification of the issues2.Excellent standard of critical analysis using appropriate conceptual frameworks and/or applying relevant experience and facts3.Comprehensive and excellent use, evaluation and synthesis of source material4.Shows fresh thinking and originality5.Wholly relevantStructure1.Well structured and logically developed2.Exceptionally clear, relevant and attainable objectives3.Clearly spelled out and relevant conclusions4.Supported by a good range and appropriate use of language

Learning Outcomes

  • Analyse the development and intellectual underpinning of rival theories that seek to explain accounting behaviour.

  • Analyse the options and strategy of accounting regulators.

  • Analyse the structure of the key accounting theories.

  • Critically evaluate the strengths and weaknesses of various accounting theories.

  • Examine the nature and content of key accounting standards in relation to their theoretical content.

Assessment method

Essay

Assessment type

Summative

Description

Corporate reporting in the context of COVID-19: The assignment consists of a short presentation of context and data and a written assignment addressing the following questions: (1) Why is the company issuing press releases on the impact of COVID-19 on its operations? (2) Who are intended audiences for the press releases and what are their interests in the company? (3) Based on your analysis of the press releases who are the firm’s primary stakeholders? (4) How does the company persuade its primary stakeholders to support it during the crisis caused by COVID-19?

Weighting

25%

Due date

21/11/2024

Assessment method

Exam (Centrally Scheduled)

Assessment type

Summative

Description

Exam consisting of one essay question and 40 multiple choice questions.

Weighting

75%

Home

Study

  • Undergraduate Study
Home

Follow Us

  • Twitter
  • Facebook
  • Instagram
  • Youtube
  • LinkedIn

Bangor University

Bangor, Gwynedd, LL57 2DG, UK

+44 (0)1248 351151

Contact Us

Visit Us

Maps & Directions

Policy

  • Legal Compliance
  • Modern Slavery Act 2015 Statement
  • Accessibility Statement
  • Privacy and Cookies
  • Welsh Language Policy
Map

Bangor University is a Registered Charity: No. 1141565

© 2020 Bangor University