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Module Specifications..

Current Academic Year 2023 - 2024

Please note that this information is subject to change.

Module Title Business Issues in Accounting
Module Code AC333
School DCUBS
Module Co-ordinatorSemester 1: Caroline McGroary
Semester 2: Caroline McGroary
Autumn: Caroline McGroary
Module TeachersCaroline McGroary
John Nolan
Margaret Darcy
Ryan Caul
NFQ level 8 Credit Rating 5
Pre-requisite None
Co-requisite None
Compatibles None
Incompatibles None

This module is designed to introduce students to the broad role of accountants in the current business environment. The world of business continues to change dramatically and as a result the role of the accountant continues to evolve in line with these changes. This module will look at some of the key drivers of change for accountants (e.g. big data, tax morality, sustainability, technology). A number of guest speakers will provide an up to date insight into the impact of these issues on accountants. The final section of the module will focus on the development of a holistic and commercial focus to business issues through the analysis of various case studies including research into a number of topical industries.

Learning Outcomes

1. Recognise the evolving role of the accountant and the impact of changes in business and society
2. Identify, research and analyse the broad issues that face accountants in the current business environment (e.g. big data, tax morality, sustainability, technology)
3. Recognise the importance of commercial awareness as part of the role of the accountant
4. Analyse a business case study and present a professional report outlining recommendations for a business

Workload Full-time hours per semester
Type Hours Description
Lecture24Weekly lectures
Independent Study36Review of class materials; preparation for classwork
Group work40Review, discussion and preparation of group continuous assessment
Assignment Completion25Independent study, learning and research for individual assignment
Total Workload: 125

All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml

Indicative Content and Learning Activities

Role of the Accountant
Brief history of the development of the role of the accountant. Assess the evolution of the role and the current situation in Ireland today (e.g. numbers, professional bodies, accountancy firms, regulation)

Drivers of Change
Assessing some of the main drivers of change for accountants in business today. Put into context of previous changes throughout history (Part 1). Guest speakers on topics such as tax morality, sustainability, big data, technology and the role of accountants in start up ecosystems.

Commercial Awareness and Case Analysis
Industry research and analysis. Enhanced commercial awareness of business/industry issues. Development of a holistic perspective to business issues and the impact on various aspects of the business. Leveraging technology (e.g. excel) to support business decision making and analysis in practical scenarios.

Assessment Breakdown
Continuous Assessment100% Examination Weight0%
Course Work Breakdown
TypeDescription% of totalAssessment Date
Group assignmentGroup assessment - Case study analysis30%Sem 2 End
EssayIndividual assignments - drivers of change for accountants70%As required
Reassessment Requirement Type
Resit arrangements are explained by the following categories;
1 = A resit is available for all components of the module
2 = No resit is available for 100% continuous assessment module
3 = No resit is available for the continuous assessment component
This module is category 1
Indicative Reading List

    Other Resources

    Programme or List of Programmes
    AFBA in Accounting and Finance
    Date of Last Revision01-DEC-09

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