ACCT42115: Accounting: An Information Content Perspective

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• The module aims to enable students to:
• acquire and demonstrate a specialist knowledge and understanding of economics approaches to accounting theory and empirical work;
• understand the role of accounting information in reducing uncertainty;
• distinguish between information for valuation and for managerial evaluation purposes;
• appreciate the advantages of auditing accounting information;
• consider the rationale for the regulation of accounting.

• Modelling information
• Information for Valuation
• Information for Managerial Contracting
• Monitoring Information through Auditing
• Regulatory Frameworks
• Empirical Approaches based on Economics

Subject-specific Knowledge:

• By the end of the module students should have a specialist knowledge and critical understanding of:
• accounting methods as economic choice;
• the role of accounting as information to reduce uncertainty;
• the distinction between information for valuation and for managerial evaluation purposes;
• properties of accounting information that make it useful;
• key features of the conceptual framework for accounting adopted by regulators;
• Empirical approaches based on Economics.

Subject-specific Skills:

• By the end of the module students should be able to:
• explain and critically evaluate the economic approach to choice of accounting method;
• use quantitative analysis to value information in various contexts.

Key Skills:

• Written communication
• Planning, organising and time management
• Problem-solving and analysis
• Summarising and critically assessing academic articles

• A combination of lectures, seminars and guided reading will contribute to achieving the aims and learning outcomes of this module.
• Formative assessment will be in the form of an individual written assignment.
• Summative assessment will be in the form of an individual written examination.

Students will receive written comments on a formative written assignment. Additional feedback may take a number of forms, such as oral feedback on work prepared by students for seminars, answers to questions in seminars, discussions with teaching staff during consultation hours or via e-mail.

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