Accounting and Finance

Accounting for Global Challenges

Module code: N1608
Level 6
15 credits in spring semester
Teaching method: Lecture, Workshop
Assessment modes: Essay, Coursework

On this module you’ll explore how global challenges in society impact accounting.

You’ll examine issues such as:

• sustainability
• poverty
• extraordinary events
• artificial intelligence (AI).

You’ll evaluate how these challenges affect accounting practices and how accounting can respond to them. You’ll develop creative solutions on how accounting can help address unresolved problems that arise from these issues.

Additionally, we’ll examine the role accounting plays in shaping how organisations and societies respond to global challenges.

In particular, you’ll critically discuss:

• how accounting is viewed, understood and interpreted in society
• the requirements of accounting regulation and their wider implications
• the role accounting plays in governing global challenges.

Module learning outcomes

• Apply the methods and techniques they have learned to identify aspects of accounting practice that have changed and those that have not in response to changes in society.
• Critically evaluate how effectively changes to accounting practices and regulation in response to global challenges have met the wider needs of business and society.
• Critically evaluate and explain how accounting is perceived in contemporary society.
• Critically examine the roles of accounting in addressing global societal challenges.