20081 Reading List

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Lecture| Reading (custom text unless indicated otherwise)| 1: Introduction to the course| Preface (and this reading guide)| 2: Recap of key material from 1st year| Chapter 1 |
3: Nature of stakeholders and their use of information| Chapter 2 (up to p.61)| 4: Identifying stakeholder information needs, accruals v. cash flow accounting information| Chapter 4 (up to p.157)| 5: Introduction to business strategy | Chapter 5|

6: Linking business strategy to financial statement analysis: risk and return trade-offs| Chapter 2 (pp.49-53)Chapter 12 (p.591)| 7: Sustainability as a core business strategy| Chapter 6Article on Blackboard: Hopwood, A., Unerman, J., & Fries, J. (2010) "Introduction to the Accounting for Sustainability case studies." In Accounting for Sustainability, Hopwood, A. Unerman, J & Fries, J. (eds), pp. 1-28. London: Earthscan.| 8: Role of sustainability accounting in interpreting accounting information | | 9: Role of narrative and non-mandatory accounting information in interpreting organizational performance and prospects | Chapter 4 (pp.140-141)Chapter 7| 10: Overview and summary of first half of the course| N/A| 11: Assessing information in financial statements – underlying principles| Chapter 8 (section 3 p.401-end of chapter)Chapter 4| 12: Assessing information in financial statements – the audit| Chapter 9| 13: Integrated interpretation of accounting information (1)| Chapter 1 (pp.21-23)Chapter 2 (pp.61-73)Chapter 3Chapter 10| 14: Integrated interpretation of accounting information (2)| | 15: Integrated interpretation of accounting information for investment decisions| Chapter 11| 16: Integrated interpretation of accounting information for other purposes| Chapter 12| 17-19 Recap, revision lecture and clinic session| N/A|
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