Free online textbooks that are good for students, and good for the world

Accounting Streams is transforming accounting education, growing a generation of versatile decision-makers who value accountability and sustainable development. Read more about our mission and our international team.

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Critical skills

Accounting Streams seeks to reimagine accounting education for contemporary society, towards developing valuable skills in students.*

  • historical and cultural awareness
  • appreciation and empathy
  • critical thinking and analysis
  • analytical thinking and innovation
  • problem solving and ideation
  • technology
*World Economic Forum Top Skills
Forthcoming publication
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Principles of Accounting

Embracing the purpose of accounting and its economic, social, moral, and technical underpinnings.

Accounting, accountants, and accountability

The evolving role of accounting

Accounting is everywhere. Why? How did this all come about?

Coming
soon

What are accountants and why do we need them?

Professions, qualifications, ethics, and ethical dilemmas

Coming
soon

What data can tell them what they need to know?

Financial and non-financial measurement and the going concern concept

Coming
soon

What makes something a reporting entity?

Points of view and different organisational forms

Creating accounts

Coming
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How can a reporting entity collect data?

Accounting information systems

Coming
soon

Why do we need frameworks for financial reporting?

The regulation of accounting and the role of International Financial Reporting Standards (IFRS)

Coming
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How can data be organised to generate useful information?

An introduction to accounting fundamentals

Coming
soon

What is double-entry bookkeeping?

The journey towards financial statements

Coming
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The concept of measurement

Different approaches to measurement and their impact on financial statements

The concept of capitals

The meaning of 'capital' – beyond money and machines

How should we measure environmental and social costs?

Environmental and social costs in financial statements

Coming
soon

What is carbon accounting?

Why is carbon accounting important and how do we measure carbon consumption?

Why do organisations need assurance?

Trust, credibility, and governance

How is financial information tailored for users?

Financial and management accounting, GAAP and non-GAAP metrics

What impacts the nature and content of financial reports?

Scale, international reporting, politics, tax, and special-interest groups

Using reported data

Analysis, ratios, and limitations

Management accounting

Coming
soon

How do people in an organisation use accounting information?

Pricing and costing techniques

Coming
soon

Planning

Budgeting and forecasting

Coming
soon

Sustainable management accounting

Measuring and reporting sustainability metrics

Coming
soon

How can different opportunities be compared?

Short term vs long term decisions

Risk management

Coming
soon

What is risk?

Managing risk, volatility, and narrative explanation

Forthcoming publication
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Climate Accounting and Finance

An introduction to making climate-first business decisions that get us to net zero.

About the project

We are a global group of accounting educators and researchers who embrace the social, moral and technical aspects of accounting in our work to engage with matters of sustainability and accountability. Carnegie, 2022

Reimagining accounting education

‘Streams’ stands for Sharing, Transparency, Reporting and Ethics. Accounting for Management and Society.

We are are passionate about changing accounting education so that it reflects the challenges faced by the discipline in contemporary society.

The Accounting Streams project is made possible by our funding partners

  • Logo of the UCL School of Management
  • Logo of the University of Manchester Alliance Manchester Business School
  • Logo of the UCL Centre for Engineering Education