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Jul 07, 2023

The world’s energy supermajors had a bountiful 2022. ExxonMobil, the largest of the private-sector giants, reported a record annual net profit of $56bn after Russia’s invasion of Ukraine sent oil prices soaring. Mouth-watering—unless you are Saudi Aramco, in which case it is peanuts. Last year the desert kingdom’s oil giant brought in some $160bn of net income, the most by any company in corporate history.

  1. Examines the purpose of the accounting function within business organizations using appropriate examples from real-life businesses and the business given in the case study.
  2. Assesses how ethics and regulation impact the role of the accounting function in an organization and the extent to which these factors are beneficial for a business organization.
  3. Evaluates the context and purpose of the accounting function in meeting organizational, stakeholder, and societal needs and expectations and critically evaluate the role of the accounting function in informing decision-making and meeting organizational, stakeholder, and societal needs and expectations.

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