Programme And Module Handbook
Course Details in 2022/23 Session

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Module Title LC Decision Making and Control
SchoolBirmingham Business School
Department Accounting
Module Code 07 31804
Module Lead Julia Cann and Dan Herbert
Level Certificate Level
Credits 20
Semester Semester 2
Restrictions None
Description This module provides students with core skills relating to the use of financial and other information for making decisions and controlling the operations of an organisation. The module introduces students to the core accounting techniques that can underpin and inform decisions and allow for control processes to operate. Using ideas from strategic management accounting the module extends this to show how accounting and other information can be used together to improve business decision making. The module uses examples of typical decisions as exemplars and develops students’ analytic and decision making skills as they work to develop recommendations based on cases. The module will build students’ skills in using analytic tools to manipulate information and to present information in ways understandable to potential users.
Learning Outcomes By the end of the module, students should be able to:Explain the main concepts of management accounting and business analytics and the context in which they operate.
Outline the history of management accounting and how it shapes contemporary management accounting practice.
Apply the basic concepts, techniques and practices of business analytics and management accounting, to solve structured problems in managing organisations.
Compare the alternative approaches and theories of management accounting.
Discuss the use of management accounting and other information in organisational management and the strengths of varying approaches.
Assess the potential of analytic techniques in addressing business issues.
Identify and apply a range of analytical techniques to business cases.
Assessment 31804-01 : Individual Assignment : Coursework (10%)
31804-02 : Group Report : Coursework (40%)
31804-03 : Final Exam : Exam (Centrally Timetabled) - Written Unseen (50%)
Assessment Methods & Exceptions Assessment: Group report, 3,000 words (40%) ; Participation (10%), 3 hour examination (50%)
Reading List