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Module Specifications

Archived Version 2013 - 2014

Module Title Business Issues in Accounting
Module Code AC333
School DCUBS

Online Module Resources

Module Co-ordinatorDr. Martin QuinnOffice NumberQ234
NFQ level 8 Credit Rating 5
Pre-requisite None
Co-requisite None
Compatibles None
Incompatibles None
Description

This module is designed to introduce students to the broad role of accountants in the current business environment. It will provide students with an overview of the range of responsibilities that a business has in the current environment and an understanding of the social and environmental factors (sustainability responsibilities) which impact on the work of accountants and the role of accountants in corporate governance (legal responsibilities). The module will also develop students moral thought processes (ethics) that come with corporate responsibility. In addition the module should allow for the development of research and presentation skills.

Learning Outcomes

1. Recognise responsibilities that a business has in the current business environment.
2. Demonstrate an understanding of the social and environmental (sustainability) factors which impact on the work of accountants.
3. Understand and evaluate specific organisational approaches to sustainability accounting and reporting.
4. Demonstrate an understanding of sustainability assurance
5. Demonstrate an understanding of the role of accountants in corporate governance.
6. Recognise and evaluate corporate governance issues within organisations.
7. Demonstrate an understanding of the moral thought processes (ethics) that come with sustainability issues and corporate governance for accountants.
8. Work together as part of a team to identify, research, analysis and present on the broad issues that face accountants in the current business environment.



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

Corporate Responsibility
Definitions of corporate responsibility; range of business responsibilities; Carroll pyramid….

Sustainability
Definitions of sustainability; importance of sustainability; driving factor for businesses, role of accountants; sustainability accounting; sustainability reporting; sustainability assurance; case studies….

Corporate Governance
Definitions of corporate governance; importance of corporate governance; areas of business affected by corporate governance; role of accountants; case studies….

Role of ethics in sustainability & corporate governance
Social responsibility and ethical decisions in business…

Assessment Breakdown
Continuous Assessment100% Examination Weight0%
Course Work Breakdown
TypeDescription% of totalAssessment Date
Reassessment Requirement
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
Unavailable
Indicative Reading List

    Other Resources

    None
    Programme or List of Programmes
    AFBA in Accounting & Finance
    Archives: