20081 Reading List

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