Rhedir gan Bangor Business School

15.000 Credyd neu 7.500 Credyd ECTS

Semester 1

Trefnydd: Prof Doris Merkl-Davies

The aim of the module is to develop students' ability to critically evaluate the various theories in accouting and to understand how accounting theories can be used to explain the behaviour of preparers and users of accounting information.

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.

trothwy

Work demonstrating an adequate attempt at acquiring and applying knowledge.

Content 1. Partial identification of the issues 2. Adequate understanding and use of appropriate conceptual frameworks, experience and facts; some errors 3. Some evidence of consulting source material 4. No originality 5. Insufficient relevance

Structure 1. Links parts together, but lacks a coherent structure 2. Clear, but limited, objectives 3. Does not always reach a conclusion 4. Weakened by inappropriate or inaccurate use of language

da

Work demonstrating high level of analytical and applied competence on a broad range of factors. Free of major errors.

Content 1. Clear identification of the issues 2. High standard of critical analysis using appropriate conceptual frameworks and/or applying relevant experience and facts 3. Good evaluation and synthesis of source material 4. Shows some fresh thinking and originality 5. Substantially relevant

Structure 1. Clearly structured and logically developed 2. Clear, relevant and attainable objectives 3. Relevant conclusions 4. Supported by an appropriate range and use of language

ardderchog

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.

Content 1. Concise and comprehensive identification of the issues 2. Excellent standard of critical analysis using appropriate conceptual frameworks and/or applying relevant experience and facts 3. Comprehensive and excellent use, evaluation and synthesis of source material 4. Shows fresh thinking and originality 5. Wholly relevant

Structure 1. Well structured and logically developed 2. Exceptionally clear, relevant and attainable objectives 3. Clearly spelled out and relevant conclusions 4. Supported by a good range and appropriate use of language

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

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

3. Analyse the structure of the key accounting theories.

4. Analyse the options and strategy of accounting regulators.

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

Math	Enw	Disgrifiad	Pwysau
Written assignment, including essay	Assignment		25.00
ARHOLIAD	Exam		75.00

		Oriau
Tutorial		11
Lecture		22
	One two-hour lecture and one one-hour tutorial every week.
Private study		117

• Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
• Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
• Archwilio - Gallu ymchwilio ac ystyried dewisiadau eraill
• Adalw gwybodaeth - Gallu mynd at wahanol ac amrywiol ffynonellau gwybodaeth
• Sgiliau Rhyngbersonol - Gallu gofyn cwestiynau, gwrando'n astud ar atebion a'u harchwilio
• Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau
• Cyflwyniad - Gallu cyflwyno gwybodaeth ac esboniadau yn glir i gynulleidfa. Trwy gyfryngau ysgrifenedig neu ar lafar yn glir a hyderus.
• Gwaith Tîm - Gallu cydweithio'n adeiladol ag eraill ar dasg gyffredin, ac/neu fod yn rhan o dîm gweithio o ddydd i ddydd
• Mentora - Gallu cefnogi, helpu, arwain, ysbrydoli ac/neu hyfforddi eraill
• Dadl - Gallu cyflwyno, trafod a chyfiawnhau barn neu lwybr gweithredu, naill ai gydag unigolyn neu mewn grwˆp ehangach
• Hunanymwybyddiaeth & Ystyried - Bod yn ymwybodol o'ch cryfderau, gwendidau, nodau ac amcanion eich hun. Gallu adolygu ,cloriannu a myfyrio'n rheolaidd ar eich perfformiad eich hun ac eraill.
• Arweinyddiaeth - Gallu arwain a rheoli, datblygu cynlluniau gweithredu ac amcanion, cynnig arweiniad a chyfarwyddyd i eraill, ac ymdopi â'r pwysau sy'n gysylltiedig ag awdurdod o'r fath

Gorfodol mewn cyrsiau:

• N4AK: MSc Accounting and Banking year 1 (MSC/ACB)
• N4AN: MSc Accounting and Banking (with Incorporated Pre-Masters) year 1 (MSC/ACB1)
• N4AJ: MSc Accounting year 1 (MSC/ACC)
• N4AM: MSc Accounting (with Incorporated Pre-Masters) year 1 (MSC/ACC1)
• N4AP: MSc Accounting and Finance (with Incorporated Pre-Masters) year 1 (MSC/ACCF1)
• N4AG: MSc Accounting and Finance year 1 (MSC/ACCFIN)