Module Details

BE952-7-SP-CO: Philosophy Of Management And Accounting

Year: 2017/18
Department: Essex Business School
Essex credit: 20
ECTS credit: 10
Available to Study Abroad / Exchange Students: No
Full Year Module Available to Study Abroad / Exchange Students for a Single Term: No
Outside Option: No

Supervisor: Professor Philip Hancock
Teaching Staff: Professor Philip Hancock, Professor Jasinghe Kelum
Contact details: Email: Tel: 01206 873923 Email: Tel: 01206 872750

Module is taught during the following terms
Autumn Spring Summer

Module Description

Module Aims and Outline

The aim of this module is to introduce graduate students in management and
accounting to the ways in which the social scientific understanding or knowledge of anything is shaped by (often unrecognised) assumptions regarding:

i) the nature of reality (ontology)
ii) how we might claim knowledge of that reality (epistemology)
iii) the moral & political implications that might arise from such claims (ethics)

As such, it explores what has traditionally been known as the philosophy of
(scientific) knowledge.

Learning Outcomes

On completion of this module you should be able to:

* Offer a coherent account of competing philosophical approaches to accounting
and management as both practice and as objects of research.
* Explain and evaluate how ontological and epistemological positions underpin
different interpretations of social phenomena.
* Understand some of the implications of these philosophical positions for the
formulation and investigation of research problems, questions, or hypotheses.
* Understand the philosophical rationale for selecting quantitative or qualitative
research methods as part of a coherent research design.

Learning and Teaching Methods

The module will consist of 9 sessions. They will comprise of both formal lectures and group discussions. You are required to read one academic paper or book chapter (or in some cases two articles) for each session, which will provide the basis of the class discussions.


100 per cent Coursework Mark


One 1,500 word assignment (30%) One 3,500 word assignment (70%)

Other information

This module is core for:

MPhD in Management (Intergrated)
MPhD in Accounting (Integrated)
PhD Management (Integrated)
PhD Accounting (Integrated)

THis module is compulsory for:

MRes in Management and Organisation
MRes in Accounting

Postgraduate Administrator - Jade D'Mello

Further information