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
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?
What does it mean to be a professional accountant?
Professions, qualifications, ethics and ethical dilemmas
What is the role of data in organisations?
Financial and non-financial measurement and the going concern concept
What defines a reporting entity?
Points of view and different organisational forms
How does technology support 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)
Financial accounting
What is in financial statements?
An introduction to accounting fundamentals
How do we create financial accounts?
The journey towards financial statements
What are cash flow statements?
Different approaches to measurement and their impact on financial statements
What is meant by capital?
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?
Financial reporting
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
How can reported data be used?
Analysis, ratios and limitations
How do accountants manage risk and uncertainty?
Understanding the difference between risk and uncertainty, and the accounting implications
Management accounting
Approaches to management accounting
Budgeting and forecasting
Organisational and operational control
Budgeting and performance indicators as control mechanisms
What is sustainable management accounting?
Short term versus long term decisions
How can investment opportunities be compared?
Managing risk, volatility, and narrative explanation
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.
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
Professor Trevor Hopper, University of Sussex
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
The Accounting Streams project is made possible by our funding partners
