Introductory description

This is a core module for WBS students taking part in the Undergraduate Partnership Programme only.
This module is designed to help students to develop their understanding of their subject area in practice, to develop and locate their technical proficiency within a specific organisational and professional context. It requires the ability to reflect upon and unpack real examples of professional judgement and articulate the connections, assumptions and unanswered questions that form the experience of judgement.

Module web page

Module aims

Outline syllabus

This is an indicative module outline only to give an indication of the sort of topics that may be covered. Actual sessions held may differ.

The syllabus is employer and student-led, requiring reflection on personal experiences in the specific professional workplace of the student and reference to research in relevant areas such as professional judgement, current measurement and standard setting issues.

There will be a particular focus on ‘professional judgement’ as a central construct in order to facilitate a reflectively aware academic engagement on key aspects of professionalism in the workplace.

Learning outcomes

By the end of the module, students should be able to:

• Demonstrate developing knowledge of accounting standards and accounting methods and processes.
• Write an informed critique of the key literature on a professional judgement relevant to the accounting and finance context.
• Identify the theory within practical situations (integrate theory and practice).
• Undertake self-directed reflective research (recording observations and interpretation) in a professional accounting and finance context.
• Develop, evaluate and present effective evidence based written arguments relating to judgement within the specific professional employment context.

Indicative reading list

Broberg, P., Umans, T., Skog, P. & Theodorsson, E. (2018), "Auditors’ professional and organizational identities and commercialization in audit firms" Accounting, Auditing & Accountability Journal 3, pp. 374-399

Hager, P. (2000) “Know-How and Workplace Practical Judgement” Journal of Philosophy of Education 34, pp. 281-296

Jensen, K. (2007) “The desire to learn: an analysis of knowledge-seeking practices among professionals.” Oxford Review of Education 33, pp. 489 - 502

McPhail, K. & Walters, D. (2009) Accounting and Business Ethics London: Routledge

Pentland, B. (1993) “Getting Comfortable with the Numbers: Auditing and the Micro-Production of Macro Order” Accounting, Organizations and Society 18 (7/8), pp.605–621

Robson, K. Humphrey, C., Khalifa, R. & Jones, J. (2007) “Transforming audit technologies: Business risk audit methodologies and the audit field” Accounting, Organizations and Society 32, pp 409-438.

Saiewitz A. & Kida T. (2018) “The effects of an auditor's communication mode and professional tone on client responses to audit inquiries” Accounting, Organizations and Society 65, pp. 33-43.

Schön, D. A. (1995) The Reflective Practitioner. Aldershot: Arena.

Subject specific skills

Demonstrate an appreciation of and ability in the Initial Professional Development key skill areas:

• Ethics and professionalism
• Personal Effectiveness
• Technical and Functional Expertise
• Business Awareness
  -Professional Judgement
  Use appropriate questioning skills.

Transferable skills

Write clearly and succinctly for the business context.
Discuss issues in a way that respects confidentiality and displays sensitivity.
Understand the contextual significance if accounting and finance data in client specific situations.
Utilise employer software Reflect on performance and absorb the recommendations of peers and seniors.
Reflect on performance and absorb the recommendations of peers and seniors.