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The University of Southampton

MANG6224 Accounting and Society

Module Overview

This module will allow students to understand how accounting can contribute to areas of society other than traditional market-based and private sector organizations. These areas are increasingly important and in many countries for instance, not for profit institutions represent almost half of all economic activity.

Aims and Objectives

Module Aims

The aim of the module is to provide students with a critical understanding of the broader nature of accounting in society. This entails a deeper understanding of the nature and context of non market based institutions and of the accounting practices which have been developed in these contexts. It also entails an understanding of some of the contemporary concerns in society and their effects on accounting, such as gender, ethics, social and environmental reporting and poverty alleviation are considered.

Learning Outcomes

Knowledge and Understanding

Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:

  • Corporate, social and environmental reporting and of relevant theories.
  • Generic accounting issues related to not for profit institutions including financial reporting and financial management, New Public Management (including issues of
  • budgeting, performance management, accountability and auditing)
  • Accounting in one or more specific contexts such as Central Government and agencies, Local Government, Education and Health.
  • Issues associated with accounting, gender and poverty alleviation, including the roles and practices of non-governmental and supra-national organizations.
Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

  • Understand the issues facing accounting in a broader societal context.
  • Critique the use of accounting in these contexts.
  • Identify and assess the appropriateness of various accounting practices.
Transferable and Generic Skills

Having successfully completed this module you will be able to:

  • written communication skills.
  • an ability to solve complex problems
  • an ability to work effectively in teams


• Corporate, social and environmental reporting • Accounting for not for profit institutions - Financial Reporting and financial management • New Public Management and Budgeting • Performance management, accountability and auditing • Accounting in Central Government and agencies and/or Local Government and Education ad/or Health • Accounting, gender and poverty alleviation

Learning and Teaching

Teaching and learning methods

The structure of the lectures will provide the opportunity for feedback on a weekly basis through the use of in- lecture exercises and case studies.

Independent Study126
Total study time150

Resources & Reading list

Rowan Jones and Maurice Pendlebury (2010). Public Sector Accounting. 

Norman Macintosh and Trevor Hopper (editors) (2005). Accounting, the Social and the Political: Classics, Contemporary and Beyond. 





MethodPercentage contribution
Essay  (2000 words) 40%
Examination  (2 hours) 60%


MethodPercentage contribution
Examination  (2 hours) %


MethodPercentage contribution
Examination  (2 hours) 100%

Repeat Information

Repeat type: Internal & External

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