Module Identifier ACM4110  
Academic Year 2004/2005  
Co-ordinator Professor David R Gwilliam  
Semester Semester 2  
Course delivery Lecture   16 Hours 2 lectures per week  
Assessment TypeAssessment Length/DetailsProportion
Semester Exam2 Hours  80%
Semester Assessment 1800 word essay20%
Supplementary Exam2 Hours  100%

Learning outcomes

On successful completion of this module students should be able to:
Have an appreciationof the varying types of research methodology that can be employed in research in the field of accounting and finance together with an understanding of aspects of accounting and corporate governance as revealed in a number of recent high profile cases.


To further understanding of the nature and dynamics of commercial organisations, with a particular focus on issues of corporate governance, and the manner in which academic researchers seek to explore and rationalise organisational behaviour and societal regulation and control.

Brief description

This module provides an insight into the nature of case study based research in accounting and finance both in terms of the underlying methodological issues and in terms of the insights that may be derived from the study of specific cases.


Weeks 1 and 2: Case study research methodology
Weeks 3 and 4: Lloyd's of London: economic and behavioural aspects of accounting and audit
Weeks 5 and 6: Enron: accounting and audit issues
Weeks 7 and 8: Shell, Xerox, WorldCom: the corporate governance paradigm
Week 9: Presentations

Transferable skills

The use of small group lecture/seminar teaching encourages the development of critical and conceptual thinking and the ability to discuss and defend ideas in a group context. This is supplemented by the requirement for brief, non-assessed, presentations covering various aspects of the module.The coursework assessment is designed to make students engage in individual research and knowledge gathering via web and other sources and the requirement for a word processed essay aids computer literacy and the development of analytical writing skills.

Reading Lists

** Recommended Text
Ryan, B, Scapens, R and M Theobald (2002) Research Methodology in Accounting and Finance 2nd edition. Thomson


This module is at CQFW Level 7