22E13000 - Accounting as Social and Institutional Practice, Lecture, 15.9.2021-28.10.2021

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Please note! Course description is confirmed for two academic years, which means that in general, e.g. Learning outcomes, assessment methods and key content stays unchanged. However, via course syllabus, it is possible to specify or change the course execution in each realization of the course, such as how the contact sessions are organized, assessment methods weighted or materials used.

LEARNING OUTCOMES

The course offers perspectives for evaluating accounting practices: We build a framework for assessing accounting's potential, as well as its limitations and problems, in the increasing quantification of organizational life.

Credits: 6

Schedule: 15.09.2021 - 28.10.2021

Teacher in charge (valid for whole curriculum period):

Teacher in charge (applies in this implementation): Juhani Vaivio

Contact information for the course (applies in this implementation):

CEFR level (valid for whole curriculum period):

Language of instruction and studies (applies in this implementation):

Teaching language: English. Languages of study attainment: English

CONTENT, ASSESSMENT AND WORKLOAD

Content

  • valid for whole curriculum period:

    The objective of the course is to shed light on how contemporary accounting practices, and accounting's remarkable ability to translate qualities into quantities, are linked with wider societal and institutional considerations.  In order to fully understand accounting's origins, its power and its workings in the rationalistic organizations of our time, we have to look beyond an organization's or a business firm's boundaries into the much broader context of improvement agendas, social discourses and institutional arrangements where accounting is embedded.

Assessment Methods and Criteria

  • valid for whole curriculum period:

    1. Interactive lectures and participation in classroom discussions & assignments (50%).

    2. Exam, based on indicated readings material (50%).  

    A passed exam is necessary for obtaining a final grade from the course.

Workload

  • valid for whole curriculum period:

    - Classroom contact hours 18 h

    - Class preparation 80 h

    - Exam preparation 59 h

    - Exam 3 h

DETAILS

Study Material

  • valid for whole curriculum period:

    Indicated reading material.

Substitutes for Courses
Prerequisites

FURTHER INFORMATION

Further Information

  • valid for whole curriculum period:

    Teaching Period:

    2020-2021 Autumn I

    2021-2022 Autumn I


    Course Homepage: https://mycourses.aalto.fi/course/search.php?search=22E13000


    Registration for Courses: In the academic year 2021-2022, registration for courses will take place on Sisu (sisu.aalto.fi) instead of WebOodi.

    Please see Sisu for the registration dates.


    If more students have enrolled by the enrolment deadline than can be accepted on the course, priority will be given to students based on their study right: 1. Master's degree students in Accounting 2. Exchange students, CEMS students 3. Bachelor's students in Accounting who have completed more than 150 cr 4. Master's students in other majors 5. Bachelor's students in other majors who have completed more than 150 cr

Rules of Conduct - Students´ Rights and Responsibilities (in force from 1 August 2020)

Aalto University Code of Academic Integrity and Handling Violations Thereof