AC308-Contemporary Issues in Accounting

Module Provider: Business Informatics, Systems and Accounting
Number of credits: 30 [15 ECTS credits]
Terms in which taught: Autumn / Summer term module
Pre-requisites: AC206 Financial Accounting AC102 Assurance, Governance and Ethics AC201 Management Accounting
Non-modular pre-requisites:
Modules excluded:
Current from: 2020/1

Module Convenor: Dr Ronita Ram


Type of module:

Summary module description:

This module aims to develop knowledge, understanding and critical appreciation of a broad range of topical issues facing the accountancy profession and industry.

This module is delivered at University of Reading and Beijing Institute of Technology. The pre-requisites do not apply to Beijing Institute of Technology students, but all students must have met the progression requirements from Part 2 of their programme.


This module aims to develop and add to the knowledge, understanding and critical appreciation of a broad range of topical issues facing the accountancy profession and industry. This is achieved via a more detailed consideration of the theoretical and empirical evidence relating to a range of contemporary contextual topics.

Assessable learning outcomes:

By the end of the module it is expected that the student will be able to:

1.Explain and critically discuss a variety of contemporary issues currently facing the accountancy profession or industry

2. Analyse, synthesise and evaluate the contribution of a range of academic and professional authors to those debates

3. Organise and present information clearly, succinctly and in the required format

4. Students undertaking the project will be assessed on their skills in collecting and analysing data.


Additional outcomes:

Module classes encourage the development of oral communication skills, and the students’ effectiveness in group situations including independent, reflective and collaborative learning Students consolidate additional IT skills by use of relevant web resources and communication techniques, including Blackboard.


Outline content:

Contemporary issues may include, for example; ethical and governance considerations and debates, audit related issues and debates, tax related issues and debates, financial reporting related issues and debates, management control related issues and debates.

Brief description of teaching and learning methods:

Lectures will be used for the exposition of the major concepts, principles and techniques under consideration. Classes will be used for student-led presentations and/or discussions.


Contact hours:
  Autumn Spring Summer
Lectures 18
Project Supervision 4 2
Work-based learning 4 2
Guided independent study:      
    Wider reading (independent) 80
    Dissertation writing 80 50 60
Total hours by term 186 50 64
Total hours for module 300

Summative Assessment Methods:
Method Percentage
Project output other than dissertation 100

Summative assessment- Examinations:

Summative assessment- Coursework and in-class tests:

Complete one research-based project of 8,000 words, with a +/- 10% allowance to be submitted in the week after last summer term exam.

The project option will depend on the availability of an appropriate supervisor.


Formative assessment methods:

Supervisor will provide feedback on first draft.  

Penalties for late submission:

The Module Convenor will apply the following penalties for work submitted late, in accordance with the University policy. 

•  where the piece of work is submitted up to one calendar week after the original deadline (or any formally agreed extension to the deadline): 10% of the total marks available for the piece of work will be deducted from the mark for each working day (or part thereof) following the deadline up to a total of five working days;

•  where the piece of work is submitted more than five working days after the original deadline (or any formally agreed extension to the deadline): a mark of zero will be recorded.

The University policy statement on penalties for late submission can be found at:

You are strongly advised to ensure that coursework is submitted by the relevant deadline. You should note that it is advisable to submit work in an unfinished state rather than to fail to submit any work.


Assessment requirements for a pass:
A minimum mark of 40%

Reassessment arrangements:

By resubmission of the project. Students only have the right to be reassessed once.

Additional Costs (specified where applicable):

Printing and binding - c. £15 for one bound copy ( depending on the price  at the time of printing)

Last updated: 9 September 2020


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