This is a core module for all students enrolled on the BSc Accounting undergraduate programme and counts as an exemption against an ICAEW exam module at certificate level, the pass mark is 50%. This module will be offered at Level 4 as a core module and will provide the necessary foundation for the level 5 modules. The module provides insights into how accounting is embedded in a socio-economic, political and cultural context and how accounting is shaped by this context and in turn shapes this context. Adopting this broader perspective the module elaborates accounting concepts in the context of decision-making, control and governance. It is intended to help students to understand area of management accounting. NOTE: The non-standard pass-mark of 50% applies for each element of assessment within the module as well as the overall module mark.

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