Module: Business Issues in Accounting

Latest Module Specifications

Current Academic Year 2025 - 2026

Module Title	Business Issues in Accounting
Module Code	ACC1015 (ITS: AC333)
Faculty	DCU Business School	School	DCU Business School
NFQ level	8	Credit Rating	5

Description

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

*Type*	*Hours*	*Description*
Workload	Full time hours per semester
Lecture	24	Weekly lectures
Independent Study	36	Review of class materials; preparation for classwork
Group work	40	Review, discussion and preparation of group continuous assessment
Assignment Completion	25	Independent study, learning and research for individual assignment
Total Workload: 125

Section Breakdown
CRN	20031	Part of Term	Semester 2
Coursework	0%	Examination Weight	0%
Grade Scale	40PASS	Pass Both Elements	Y
Resit Category	RC1	Best Mark	N
Module Co-ordinator	Orla Feeney	Module Teacher

Type	Description	% of total	Assessment Date
Assessment Breakdown
Group assignment	Group assessment - Case study analysis	30%	Sem 2 End
Essay	Individual assignments - drivers of change for accountants	70%	As required

Reassessment Requirement Type
Resit arrangements are explained by the following categories; RC1: A resit is available for both^* components of the module. RC2: No resit is available for a 100% coursework module. RC3: No resit is available for the coursework component where there is a coursework and summative examination element. ^* ‘Both’ is used in the context of the module having a coursework/summative examination split; where the module is 100% coursework, there will also be a resit of the assessment

Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

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.

Indicative Reading List

Books:
None

Articles:
None

Other Resources

None