This course aims to discuss the concepts, theories and issues in professionalism and the accountancy profession, with a particular focus on the making and characteristics of the professional accountant. It is research-led and students are expected to engage with the academic literature on the accountancy profession and professionals in order to understand contemporary contexts and tensions affecting the accountancy profession, and to build their capacity to appraise critically issues of current debate.

Lectures: 10 x 3 hour lectures (one a week for ten weeks)

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ILO

Reassessments are normally available for all courses, except those which contribute to the Honours classification. For non Honours courses, students are offered reassessment in all or any of the components of assessment if the satisfactory (threshold) grade for the overall course is not achieved at the first attempt. This is normally grade D3 for undergraduate students and grade C3 for postgraduate students. Exceptionally it may not be possible to offer reassessment of some coursework items, in which case the mark achieved at the first attempt will be counted towards the final course grade. Any such exceptions for this course are described below. 

This course aims to discuss the concepts, theories and issues in professionalism and the accountancy profession, with a particular focus on the making and characteristics of the professional accountant. It is research-led and students are expected to engage with the academic literature on the accountancy profession and professionals in order to understand contemporary contexts and tensions affecting the accountancy profession and to build their capacity to appraise critically issues of current debate.

The course content will reflect issues of current discussion and debate and is therefore subject to change. Indicative topics are:

■ The nature of professionalism

■ Functionalist, interactionist and critical approaches to the definition of the accountancy profession

■ The process of making the professional accountant, from school, through university, to professional education and continuing professional development

■ Issues relating to gender, race and disability in the accountancy profession

■ The influence of social class and social mobility within the accounting profession

■ Professional lives in the 21st century in relation to work-life balance, career success, well-being and professional discipline

■ The role of professional accountancy firms, including the tensions between operating as professions and running a business

■ Assessment of whether the auditing function should be separated from the other work of professional firms

■ Professional development in other countries e.g. in the USA and China

■ The accountancy profession as an aid to economic development e.g. in Eastern Europe and Africa

By the end of this course students will be able to:

1. Appraise critically the nature of professionalism and the various approaches to the definition of the accountancy profession
2. Appraise critically issues of current concern and debate in relation to the accountancy profession
3. Critique the role of, and possible future developments in, the accountancy profession
4. Discuss professional accounting development internationally, including the role of professional formation in economic development
5. Locate relevant literature to incorporate into critical analysis of issues of current discussion and debate in relation to the accountancy profession

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