The purpose of this introductory module is to examine and understand both how organisational performance is measured, and how accounting information is used in organisational decision making, producing plans, monitoring and controlling operations.
It provides a theoretical underpinning and an understanding of the technical and emerging aspects of the subject so that students can both understand and apply theory and practical techniques to managing and evaluating organisations in the contemporary world.
Learning Outcomes
By the end of the module students should be able to:
Explain and critically appraise different perspectives on organisational accountability and sustainability.
Explain and apply the framework within which organisational performance is evaluated and reported.
Explain and apply how organisations use accounting information in organisational planning, monitoring and control.
Apply and evaluate different approaches to analysis and decision-making using accounting information.
