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Session: 2022/23

Last modified: 08/04/2022 10:06:06

Title of Module: Contemporary Accounting Issues

Code: ACCT10003 SCQF Level: 10
(Scottish Credit and Qualifications Framework)
Credit Points: 20 ECTS: 10
(European Credit Transfer Scheme)
School:School of Business & Creative Industries
Module Co-ordinator:Kieran  James

Summary of Module

Your module is designed to introduce you literature on contemporary issues affecting accounting. It will require substantial amounts of reading. Your module should also allow you to develop your research and presentation skills.

This module will not have a prescribed content to be covered each time the module is delivered. It is envisaged that the content will alter each time the module is delivered, reflecting the changing nature of the issues currently being debated in academic accounting and the developing research interests of staff involved in the delivery of the module. There will always be five separate issues, which will be considered in each delivery of the module. As an indicative statement of what these issues could be, the following matters have been considered in the past:


1.     Transferable skills in accounting.

2.     Business ethics and the financial analyst

3.     Principles v. Rules

4.     Approaches to learning in accounting students

5.     Impression management in annual reports

6.    Application of IFRS throughout the European Union

7.  XBRL and development of an international accounting taxonomy

You will benefit from the research interestes of the teaching team. This module is suitable for delivery overseas.

Module Delivery Method
Face-To-FaceBlendedFully OnlineHybridCHybridOWork-based Learning
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Term used to describe the traditional classroom environment where the students and the lecturer meet synchronously in the same room for the whole provision.

A mode of delivery of a module or a programme that involves online and face-to-face delivery of learning, teaching and assessment activities, student support and feedback. A programme may be considered “blended” if it includes a combination of face-to-face, online and blended modules. If an online programme has any compulsory face-to-face and campus elements it must be described as blended with clearly articulated delivery information to manage student expectations

Fully Online
Instruction that is solely delivered by web-based or internet-based technologies. This term is used to describe the previously used terms distance learning and e learning.

Online with mandatory face-to-face learning on Campus

Online with optional face-to-face learning on Campus

Work-based Learning
Learning activities where the main location for the learning experience is in the workplace.

Campus(es) for Module Delivery
The module will normally be offered on the following campuses / or by Distance/Online Learning: (Provided viable student numbers permit)
Paisley:Ayr:Dumfries:Lanarkshire:London:Distance/Online Learning:Other:
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Term(s) for Module Delivery
(Provided viable student numbers permit).
Term 1check markTerm 2


Term 3


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Learning Outcomes: (maximum of 5 statements)

On successful completion of this module the student will be able to:

L1. To have developed the ability to research issues of current interest and debate in accounting

L2. To have developed the ability to prepare, present and defend an academic paper on issues of current interest and debate in accounting

L3. To have developed a critical understanding of a number of issues of current interest and debate in accounting

Employability Skills and Personal Development Planning (PDP) Skills
SCQF Headings During completion of this module, there will be an opportunity to achieve core skills in:
Knowledge and Understanding (K and U) SCQF Level 10.

Demonstrate and integrate knowledge and understanding of the 5 topics

Practice: Applied Knowledge and Understanding SCQF Level 10.

Preparation of an examination paper on the allocated topic.

Generic Cognitive skills SCQF Level 10.

Draw on a range of sources in making judgments.

Communication, ICT and Numeracy Skills SCQF Level 10.

Make presentations. Group work. Report to be word processed and referenced using the Harvard referencing system

Autonomy, Accountability and Working with others SCQF Level 10.

Group work, which takes account of own and others’ roles and responsibilities.

Pre-requisites: Before undertaking this module the student should have undertaken the following:
Module Code:
Module Title:
Co-requisitesModule Code:
Module Title:

* Indicates that module descriptor is not published.

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Learning and Teaching
This module is designed to introduce you to the extant literature on some contemporary issues affecting accounting and finance. A total of five topics (issues) will be delivered by research-active professors and lecturers. The module allows you to further develop their research and presentation skills.

Support for this module is provided via MOODLE, UWS’s virtual learning environment, which holds module handbook, lecture slides, and journal articles.
Learning Activities
During completion of this module, the learning activities undertaken to achieve the module learning outcomes are stated below:
Student Learning Hours
(Normally totalling 200 hours):
(Note: Learning hours include both contact hours and hours spent on other learning activities)
Lecture/Core Content Delivery15
Tutorial/Synchronous Support Activity21
Independent Study164
200 Hours Total

**Indicative Resources: (eg. Core text, journals, internet access)

The following materials form essential underpinning for the module content and ultimately for the learning outcomes:

There are no prescribed reading texts. For each issue to be considered within the module, you will be guided to 5 or 6 relevant articles in the academic literature. It will be stressed that the referred articles should be viewed only as a starting point and that there will be an expectation that you will conduct further research into the academic literature for each element of the module.

(**N.B. Although reading lists should include current publications, students are advised (particularly for material marked with an asterisk*) to wait until the start of session for confirmation of the most up-to-date material)

Engagement Requirements

In line with the Academic Engagement Procedure, Students are defined as academically engaged if they are regularly engaged with timetabled teaching sessions, course-related learning resources including those in the Library and on the relevant learning platform, and complete assessments and submit these on time. Please refer to the Academic Engagement Procedure at the following link: Academic engagement procedure

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Supplemental Information

Programme BoardAccounting, Finance and Law
Assessment Results (Pass/Fail) No
Subject PanelAccounting, Finance & Law
ModeratorJames Johnston
External ExaminerN Sutcliffe
Accreditation Details
Version Number


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Assessment: (also refer to Assessment Outcomes Grids below)
Individual Essay worth 80% of the final marks.
Presentation worth 20% of the final marks.
(N.B. (i) Assessment Outcomes Grids for the module (one for each component) can be found below which clearly demonstrate how the learning outcomes of the module will be assessed.
(ii) An indicative schedule listing approximate times within the academic calendar when assessment is likely to feature will be provided within the Student Handbook.)

Assessment Outcome Grids (Footnote A.)

Component 1
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Weighting (%) of Assessment ElementTimetabled Contact Hours
Essaycheck markcheck markcheck mark800

Component 2
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Weighting (%) of Assessment ElementTimetabled Contact Hours
Presentationcheck markcheck markcheck mark201
Combined Total For All Components100% 1 hours

A. Referred to within Assessment Section above
B. Identified in the Learning Outcome Section above

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  1. More than one assessment method can be used to assess individual learning outcomes.
  2. Schools are responsible for determining student contact hours. Please refer to University Policy on contact hours (extract contained within section 10 of the Module Descriptor guidance note).
    This will normally be variable across Schools, dependent on Programmes &/or Professional requirements.

Equality and Diversity
This module is suitable for all students.
UWS Equality and Diversity Policy
(N.B. Every effort will be made by the University to accommodate any equality and diversity issues brought to the attention of the School)

2014 University of the West of Scotland

University of the West of Scotland is a Registered Scottish Charity.

Charity number SC002520.