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
Accounting, accountants, and accountability
The evolving role of accounting
Accounting is everywhere. Why? How did this all come about?
What are accountants and why do we need them?
Professions, qualifications, ethics, and ethical dilemmas
What data can tell them what they need to know?
Financial and non-financial measurement and the going concern concept
What makes something a reporting entity?
Points of view and different organisational forms
Creating accounts
How can a reporting entity collect data?
Accounting information systems
Why do we need frameworks for financial reporting?
The regulation of accounting and the role of International Financial Reporting Standards (IFRS)
How can data be organised to generate useful information?
An introduction to accounting fundamentals
What is double-entry bookkeeping?
The journey towards financial statements
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
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
How do people in an organisation use accounting information?
Pricing and costing techniques
Planning
Budgeting and forecasting
Sustainable management accounting
Measuring and reporting sustainability metrics
How can different opportunities be compared?
Short term vs long term decisions
Risk management
What is risk?
Managing risk, volatility, and narrative explanation
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.
Accounting Streams team
We engage with contemporary issues related to accountability, organisations, and society, by exploring the inherent tensions and trade-offs.
Leadership
Professor Susan Smith, UCL
Professor Richard Murphy, University of Sheffield
Jennifer (Jenni) Rose, University of Manchester
Advisory group
Professor Joan Ballantine, Ulster University
Dr Karen Brickman, University of Greenwich
Dr Peter Ellington, University of East Anglia
Dr Mengyuan Feng, University of Glasgow
Dr Florian Gebreiter, Durham University
Dr Galina Goncharenko, Aston University
Professor Jim Haslam, Durham University
Dr Irsyadillah Irsyadillah, Universitas Syiah Kuala
Professor Adam Leaver, University of Sheffield
Dr Angela Lorenz, University of Warwick
Professor Narayanaswamy, Indian Institute of Management
Dr Seun Osituyo, University of Sussex
Professor Atul Shah, City University
Professor Ian Thomson, University of Dundee
Lisa Wakefield, University of Leicester
Toby York, University of Middlesex