Essential readings for MPAcc module Global Issues for the Finance Professional

This Hot Topic Guide is designed to give you extra support on finding essential readings for the MPAcc module Global Issues for the Finance Professional (PAM100).

The general principles for finding essential readings that we’ve described in this guide are similar for other MPAcc modules.

Some of the essential readings are included in full within the online Virtual Learning Environment (VLE) https://accountancy.elearning.london.ac.uk/login/index.php e.g. in Topics 8, 9 and 10 of this module (see further details below).  Other essential readings can be readily accessed via direct links in the VLE or from the Online Library.

You may find the following links and pointers to essential readings helpful.

 

Topic 1 - Corporate social responsibility

Click on the link below to read your first essential reading.

The other two essential readings for Topic 1 can be found on the Virtual Learning Environment (VLE): 

  • Scherer, A.G. and G. Palazzo ‘The new political role of business in a globalised world: a review of a new perspective on CSR and its implications for the firm, governance, and democracy’, Journal of Management Studies 48(4) 2011, pp.899–931.
  • Scherer, A.G., G. Palazzo, and D. Seidl ‘Managing legitimacy in complex and heterogeneous environments: sustainable development in a globalised world’, Journal of Management Studies, 50(2) 2013, pp.259–84.

Click here to go to the VLE, and then click on the links to the readings. 

 

Topic 2 - Accountability and governance

The Gilbert, Rasche and Waddock article is available from the Online Library via the Business Source Premier database.  The direct link is:

If you’ve never used Business Source Premier before the following images will guide you through the log in process.

When you click on this direct link you will see the login screen below. 

Click on the first option: University of London Online Library (Portal Login)

Enter your student portal username and password and click Login.

 

You should then be able to view the article.

For further help on using Business Source Premier please refer to the Online Library’s log in guide and quick start guide.

The second Topic 2 essential reading is:

If you have any difficulty downloading this particular article help can be found at

https://www.ssrn.com/en/index.cfm/ssrn-faq/#dl_help

(Please see paragraph number 8 under the title SSRN Services)

 

Topic 3 - Tax avoidance

The G. R. Dowling reading can be found in the Online Library within the ABI/Inform Global (Proquest) database

The following direct link will take you directly to this article in ABI/Inform Global (Proquest) but you will need to input your log in details to view it. 

The following images will guide you through the log in process.

When you click on this direct link you will see the login screen below. 

Click on the first option: University of London Online Library (Portal Login)

Enter your student portal username and your password and click Login.

You should then be able to see the article.

Further guidance on how to use ABI/Inform Global (Proquest) can be found in the Online Library’s log in guide and quick start guide.

The other Topic 3 essential reading can be viewed via this link (a direct link so no log in is required):

 

Topic 4 - Concept, context and relevance

The Barlev and Haddad article is available from the Online Library in the Business Source Premier database.  The direct link is:

The other essential readings are:

(These are direct links, so no need to log in.)

The final essential reading in this topic is

  • Eaton, S.B. ‘Crisis and the consolidation of international accounting standards: Enron, the IASB, and America’, Business and Politics, 7(3) 2005. 

There is a link to this reading on page 3 of the main VLE text for this topic.  The link is to a PDF embedded in the VLE, so you will need to be logged in to the VLE https://accountancy.elearning.london.ac.uk/login/index.php to be able to access it.

 

Topic 5 - Implementation and challenges

The following two readings can be found in the Online Library within the ABI/Inform Global (Proquest) database.

The other essential reading in this topic is:

  • Zeff, S.A. ‘Some obstacles to global financial reporting comparability and convergence at a high level of quality’, The British Accounting Review 39(4) 2007, pp.290–302. 

This reading is in the form of a PDF embedded in the VLE.  It can be accessed via a link on page 3 of the main VLE text for this topic.

 

Topic 6: Some critical perspectives

These three articles are available via links on page 3 of the Topic 6 VLE text.  All three links are to PDFs embedded in the VLE.  (You will need to be logged in to the VLE to be able to view them.)

  • Arnold, P.J. ‘The political economy of financial harmonization: the East Asian financial crisis and the rise of international accounting standards’, Accounting, Organizations and Society 37(6) 2012, pp.361–81.
  • Lehman, G. ‘A critical perspective on the harmonisation of accounting in a globalising world’, Critical Perspectives on Accounting 16(7), 2005, pp.975–92.
  • Whittington, G. ‘Harmonisation or discord? The critical role of the IASB conceptual framework review’, Journal of Accounting and Public Policy 27(6) 2008, pp.495–502.

 

Topics 7, 8, 9 and 10

There are no essential readings for Topic 7.  For Topics 8, 9 and 10 most of the essential readings are available in full within the pages of the main VLE text for these topics.  This becomes clearer when you view the Table of Contents (‘Contents’) for this module.  There are links to the ‘Contents’ throughout the module.

We hope this Hot Topic Guide helps you to complete your studies but if you need any further assistance please contact the Online Library any time.  Our contact details are

Email: onlinelibrary@london.ac.uk

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