BSc Accounting & Finance

The Accounting & Finance degree is our most professionally-oriented undergraduate qualification. It is ideal if you want to pursue a career in:

• accounting
• finance & investments
• insurance
• banking
• financial analysis & management.

Our teaching combines theory with a practical approach, and a great range of options. You will be assessed by a mixture of formal examinations, essays, reports, case study analysis and group work

BSc Management

Gain a solid grounding in the fundamental fields of business and management with WBS. With such pedigree, this course will appeal to you if you are considering a career in any area of management or planning to develop your own business.
Not only will you gain management knowledge through a mix of core and elective modules, you will also develop the skills to apply your knowledge to the analysis and solution of management problems. Once you have graduated you will be able to make an immediate contribution to a management role.
You will be assessed by a mixture of examinations, essays, reports, case study analysis and group work, depending on which elective options you choose. Whichever path you take to study for your degree, you will leave WBS well prepared for a career in a competitive business environment.

Accounting in Context

 Management Accounting.
By the end of the module you will have developed their understanding of:

• the historical emergence of contemporary accounting practices and ideas.
• the contingent nature of accounting information and regulation, through engaging with the importance of understanding the historical, social, economic and political nature of accounting.
• the basic elements of normative, positive and critical theory (in accounting)
• the need to contextualize technical accounting information in order to interpret

The syllabus is taught as follows:
2 x 1 hour lectures per week; 1 x 1 hour seminar per week
Introduction / Overview

• Understanding accounting as a socio-historical practice
• Introduction to the different research methodologies, epistemologies and ontologies which will be developed during the module
• Exploration of what constitutes "theory" in accounting

"Normative" Accounting

• Observation, prescription and the development of accounting conventions.
• Stewardship and accountability.
• The conceptual framework of accounting.

"Positive" Accounting

• The problems in applying normative theory.
• Accounting and neo-classical economic theory.
• Agency theory.
• Institutional theory.
• Value-relevance and current notions of accountability.
• The practical applications of capital market research.

"Creative Compliance" in Accounting

• Accounting regulation, accounting practices and motives for creative compliance.
• Notions of profit and value and accounting techniques.
• Exploring the relationship between accounting narratives and accounting numbers - legitimacy theory.

"Critical" Accounting; Professional of accounting

• The regulatory process of accounting and governance of the profession.
• Professional of financial accounting and management accounting and notions of 'good' accounting.