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Durham University

Postgraduate Module Handbook 2022/2023

Archive Module Description

This page is for the academic year 2021-22. The current handbook year is 2022-23

Department: Accounting

ACCT402JN: Modern Accounting Research

Type Tied Level 4 Credits 15 Availability Available in 2021/22
Tied to L1T509 Accounting
Tied to N3K209 Finance (Accounting and Finance)


  • None.


  • None.

Excluded Combination of Modules

  • None.


  • To expose students to a range of topics in contemporary and evolving practice in accounting and associated subjects, for example reporting and taxation;
  • To explore ethical issues in accounting and associated subjects;
  • To explore contemporary research agendas in accounting and associated subjects.


  • The contemporary nature of the module means that exact content will vary from year to year. Examples of potential topic areas include the following:
  • Professionalism, reputation and ethics in business, accounting and reporting;
  • Contemporary issues, practices and research agendas in financial accounting and reporting;
  • Contemporary issues, practices and research agendas in management accounting;
  • Corporate tax planning and regulatory responses;
  • International taxation systems;
  • Implications of technological developments on accounting and associated subjects.

Learning Outcomes

Subject-specific Knowledge:
  • By the end of the module students should have an advanced understanding and critical appreciation of:
  • current developments in accounting and associated subjects;
  • select contemporary issues, practices and research agendas in accounting and associated subjects.
Subject-specific Skills:
  • By the end of the module students should have the ability to critically evaluate contemporary issues, research agendas, and current developments in accounting and associated subjects.
Key Skills:
  • written communication
  • planning, organising and time management
  • problem-solving and analytical skills
  • summarising and critically assessing various contemporary issues in accounting and associated research

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • A combination of lectures, seminars, and guided reading will contribute to achieving the aims and learning outcomes of this module.
  • Practical activities and discussions will develop students’ technical awareness of topics and their critical analytical and evaluative skills.
  • The formative assessment will enhance students' understanding of the key theoretical and practical concepts and relevant skills.
  • The summative assessment will test students' knowledge, understanding, and critical appreciation of the subject-matter of the module.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Lectures 10 1 per week 2 hours 20
Seminars 4 1 per fortnight 1 hours 4
Preparation & Reading 126
Total 150

Summative Assessment

Component: Written Assignment Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Written assignment 2500 words (maximum) 100% Same

Formative Assessment:

Students will be required to complete online test(s) administered via DUO or to give a group presentation. Additional formative assessment, and feedback, may take a number of forms such as oral feedback on work prepared by students for seminars; answers to questions either discussed during a seminar, or posted on DUO; discussions with teaching staff during consultation hours, or via e-mail.

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University