Assessing the design of accounting modules across UK higher educational institutions

The purpose of this article is to uncover how accounting modules are designed across UK Higher Educational Institutions (HEIs). We carried out a content analysis of Undergraduate Year 1 Accounting Module Handbooks for a sample of 12 UK Universities. The study finds considerable heterogeneity concerning the way accounting modules are designed and delivered across the UK HE sector. Our findings reveal significant variations across the sector in terms of credit hours, module learning outcomes and assessment strategies. This research contributes to accounting/business education literature as no study has previously utilised a content analysis approach to understand how accounting modules are designed and delivered across UK HEIs.