Core Module Information
Module title: Accounting as a Profession

SCQF level: 11:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC11121
Module leader: James Dunn
School The Business School
Subject area group: Accounting and Finance


Description of module content:

Overview of Assessment Type
History of Accounting (traditional, alternative histories, issues in the development of the profession – gender etc.)
Roles of accounting in society (FA/MA/Audit/Contemporary issues and settings – environment, sport, singularities etc.)
Application of accounting and relation to management
Professional ethics (for individuals and why individuals might act as they do)
The professional bodies
The professionalisation project (establishment, maintenance, legal aspects etc.)
The future of accounting (societies, evaluation, author, figures vs numbers)

Learning Outcomes for module:

Upon completion of this module you will be able to
LO1: Critically appraise the development of the accounting profession and its activities
LO2: Communicate and work effectively both in groups and individually reflecting the accomplishment through self-directed learning.
LO3: Demonstrate group/time management- and interpersonal-skills, taking responsibility for both individual contributions and group outputs.
LO4: Synthesise complex, critical and developed points into arguments in both written and oral form
LO5: Critically review learning and knowledge, documenting achievement of learning objectives

Full Details of Teaching and Assessment
2022/3, Trimester 1, FACE-TO-FACE, Edinburgh Napier University
Occurrence: 001
Primary mode of delivery: FACE-TO-FACE
Location of delivery: CRAIGLOCKHAR
Partner: Edinburgh Napier University
Member of staff responsible for delivering module: James Dunn
Module Organiser:

Learning, Teaching and Assessment (LTA) Approach:
LO1-5: Formal lectures will introduce you to the roles of accountants in organizations and society, the development of accounting as a practice, the professional bodies and their activities, illustrate the ethical codes of the bodies and discuss the future of accounting in light of contemporary developments. Broadly the content will follow the post-modern turn to demonstrate critical interpretations of these activities mostly focused on an individual level. The assessments (learning log, peer-review of participation in tutorials and group assessments: presentation and essay) will encourage you in deep-level learning by promoting engagement, reflection and discussion of the topics in detail. Seminars will be highly participative and involve you discussing (in groups) the issues of each lecture so as to develop their understanding and so as to be complete their learning log. Other activities will also be included where appropriate within each seminar relevant to the content of the lecture. Some seminars will be devoted to group presentations in the mid/latter stages to encourage oral presentation skills and to allow measurement of contribution/participation of other students. Finally, this will also allow your group to receive further formative feedback to reflect upon and use when developing a group essay on the same topic as their presentation for the final assessment.

You will develop your knowledge of the skills and behaviour required of an accountant in the workplace, the potential roles of accountants in organizations and society and develop the ability to identify needs and opportunities for continuing professional development. They will also be helped to practise becoming critical reflective professional practitioners by keeping a learning and development log.

Face-to-face interpersonal communication and listening skills will be developed through the seminars and presentations and self-structured written communication skills will be developed in maintaining the learning and development log and in the final group essay. Peer-review conducted twice over the course of the module will assist you in reflecting upon and developing skills to manage group issues and work effectively in groups. Finally, the learning and development log will assist you in developing skills of accounting for their own learning and being able to evidence achievement of objectives.

All materials and teaching will be provided in accessible formats in accordance with Edinburgh Napier University’s Disability Policy.
The teaching team undertake research/scholarly activity which will ensure the module remains up to date regarding regulations and standards and also ensures contemporary issues are investigated in depth.

Formative Assessment:
You will be required to complete a weekly learning and reflective log. These logs will summarise the content of the lectures and engage in critical discussion of their content and applicability. They will also highlight content or learning concerns and points of interest for you. You will be given the opportunity to discuss your thoughts within the relevant seminar and to engage in further research on the topic. Adequate completion of the learning log will be rewarded with 10% of your overall mark.

Building on the feedback provided in the lecture you are then required to answer a coursework question. This will firstly be presented orally before being written up. A 2 week gap between the presentation and essay will allow you to reflect upon the feedback provided from the presentation and to develop these points in your essay.

Continuous feedback throughout the lectures and seminars will also help develop your learning either independently or alongside summative assessment.

Summative Assessment:
You will be awarded grades: for adequate completion of their learning log (10% of overall mark), for critically evaluating one of the lecture topics through a pre-determined presentation question (25% of overall mark), with satisfactory participation and asking of questions in other presentations (10% of overall mark) and for an essay on the same question as your presentation (55% of overall mark).

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 12
Face To Face Seminar 24
Independent Learning Guided independent study 164
Total Study Hours200
Expected Total Study Hours for Module200

Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Learning Log 10 1, 3, 5 13 HOURS= 00.00, WORDS= 2000
Discussion/Participation 10 2 11 HOURS= 00.33, WORDS= 0
Essay 55 1, 4 13 HOURS= 00.00, WORDS= 2400
Oral Presentation 25 2 11 HOURS= 00.00
Component 1 subtotal: 35
Component 2 subtotal: 65
Module subtotal: 100

Indicative References and Reading List - URL:
Contact your module leader