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Accounting, Organisations & Society

Key information

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Module description

This module engages with a range of social science perspectives on the expanding role of accounting in organisations and society. It provides advanced skills of analysis and evaluation of contemporary accounting methods and tools through the discussion of cutting-edge research, offering a more conceptual and theoretical understanding of the practices presented in previous years. Moving beyond the mere technical aspects of the craft, students will learn to examine accounting in its social and organizational context, reflecting on how accounting shapes and is shaped by its environment. Drawing, inter alia, on political science, economic sociology and organization studies, students will learn to critically evaluate key accounting notions – such as decision-usefulness, transparency and objectivity – in their real world applications and implications, including some problematic aspects and unintended consequences of those notions. 

Provisional Lecture Outline

Lecture 1: Accounting, objectivity and transparency

Lecture 2: Accounting, financialization and “institutional thinking”

Lecture 3: Auditing and assurance I: audit in crisis

Lecture 4: Auditing and assurance II: internal control and risk management

Lecture 5: Accounting in the new public sector

Lecture 6: The audit explosion in the public services

Lecture 7: Accounting and (post)colonialism

Lecture 8: Accounting and surveillance capitalism

Lecture 9: Conclusion: governing by numbers

Lecture 10: Essay writing guidance

Assessment details

70% Coursework

30% Group Assessment

Teaching pattern

Weekly Lectures

Weekly Tutorials

Suggested reading list

Key text or background reading

This module will draw on articles published in academic journals and real-world case-studies. The articles will cover research on a variety of settings and in a variety of countries. To include the most recent advances in accounting research, the articles will be chosen in due time.  

Subject areas


Module description disclaimer

King’s College London reviews the modules offered on a regular basis to provide up-to-date, innovative and relevant programmes of study. Therefore, modules offered may change. We suggest you keep an eye on the course finder on our website for updates.

Please note that modules with a practical component will be capped due to educational requirements, which may mean that we cannot guarantee a place to all students who elect to study this module.

Please note that the module descriptions above are related to the current academic year and are subject to change.