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Session: 2022/23

Last modified: 08/04/2022 10:03:24

Title of Module: Evaluation of Annual Reports

Code: ACCT09012 SCQF Level: 9
(Scottish Credit and Qualifications Framework)
Credit Points: 10 ECTS: 5
(European Credit Transfer Scheme)
School:School of Business & Creative Industries
Module Co-ordinator:Dalia  Alazzeh

Summary of Module

This module explores the narrative corporate reporting contained in company Annual Reports, that is those parts of the Annual Report apart from the four financial statements themselves, and associated discloure notes.  It will study the legal and regulatory background that affects the structure and detail of narrative reporting in the UK, as well as recent changes to the depth of narrative reports since the financial crisis of 2008.  This module will further explore the narrative reporting regime in the United States, as well as looking at broader reporting developments through the Integrated Reporting initiative.  It will also look at academic studies that have focussed on textual analysis of narrative reporting to understand implicit messages contained within corporate narrative reports.


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 2check markTerm 3check mark

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Learning Outcomes: (maximum of 5 statements)

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

L1. Demonstrate an understanding of the legal and regulatory framework that shapes the nature and content of corporate narrative reports, in the UK and internationally, and the factors that influence this.

L2. Evaluate the effectiveness of narrative reports in Annual Reports produced in the UK and internationally

L3. Analyse the conclusions of academic research on the tone and language used in corporate narrative reporting

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 9.

Demonstrate and/or work with:
• An understanding of the scope and defining features of corporate narrative reporting, and an integrated knowledge of its main areas and boundaries.
• A critical understanding of a range of the principles, principal theories, concepts and terminology of the corporate narrative reporting.
• Knowledge of one or more specialisms that is informed by forefront developments.

Practice: Applied Knowledge and Understanding SCQF Level 9.

Apply knowledge, skills and understanding:
• In using a range of the principal professional skills, techniques, practices and/or materials associated with the corporate narrative reporting.
• In using a few skills, techniques, practices and/or materials that are specialised and/or advanced.
• In practising routine methods of enquiry and/or research.
• To practise in a range of professional level contexts that include a degree of unpredictability.

Generic Cognitive skills SCQF Level 9.

• Undertake critical analysis, evaluation and/or synthesis of ideas, concepts, information and issues in corporate narrative reporting.
• Identify and analyse routine professional problems and issues.
• Draw on a range of sources in making judgements.

Communication, ICT and Numeracy Skills SCQF Level 9.

Use a wide range of routine skills and some advanced and specialised skills in support of established practices in corporate narrative reporting, for example:
• Present or convey, formally and informally, information on standard/mainstream topics in the subject.
• Use a range of ICT applications to support and enhance work.
• Interpret, use and evaluate numerical and graphical data to achieve goals/targets.

Autonomy, Accountability and Working with others SCQF Level 9.

• Exercise autonomy and initiative in some activities within the subject.
• Practise in ways that show awareness of own and others’ roles and responsibilities.
• Work, under guidance, with specialist practitioners.
• Seeking guidance where appropriate.

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 will be taught through a combination of lectures and class work in tutorials. The lectures will focus on conveying the core knowledge required to understand corporate narrative reporting, and to summarize recent academic research and changes in the regulatory environment. In the tutorials, students will work in groups on actual examples of Annual Reports, and will look at specific sections of narrative reports. Each group will then present their findings to the rest of the class.
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 Delivery12
Tutorial/Synchronous Support Activity0
Independent Study88
100 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:

Beattie, V., (2014) 'Accounting narratives and the narrative turn in accounting research: issues, theory, methodology, methods and a research framework', British Accounting Review 46, p.111-134.

FRC, Guidance on the Strategic Report, 2014, Financial Reporting Council.

IFRS, Management Commentary: a framework for presentation, 2010, IFRS Foundation.

Weetman, P., (current edition) Financial Accounting: an introduction, Pearson, Harlow.

(**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
ModeratorAbeer Hassan
External ExaminerH Chaudhri
Accreditation Details
Version Number


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Assessment: (also refer to Assessment Outcomes Grids below)
Assessment will be through submission of a coursework report of approximately 1,500 words at the end of the course.
(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
Report of practical/ field/ clinical workcheck markcheck markcheck mark1000
Combined Total For All Components100% 0 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
he Equality, Diversity and Human Rights policy underpins student engagement. We aim to make UWS a fair and equal place to study an institution which addresses specific issues covering all aspects of equality, diversity and human rights. Where required module assessment will be adapted to meet student requirements.

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.