Programme And Module Handbook
 
Course Details in 2021/22 Session


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Module Title LI Accounting, Management and Accountability
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 34377
Module Lead Ann-Christine Frandsen
Level Intermediate Level
Credits 20
Semester Semester 1
Pre-requisites LC Managing Financial Resources - (08 32428)
Co-requisites
Restrictions None
Contact Hours Lecture-40 hours
Seminar-10 hours
Guided independent study-150 hours
Total: 200 hours
Exclusions
Description Rationale and Learning Objectives:
This module is designed to build on the 1st Year module ‘Managing financial Resources’ and construct a pathway to the Final Year module, ‘Accounting, Decision-Making and Governance.’ The objective is to further develop:
(i) a technical competence in working with accounting and accountability techniques,
(ii) a reflective understanding of the strengths and limitations of accounting and accountability techniques in the managing and governance of organizations and
(iii) a critically informed understanding of accounting in its various contexts.
Content:
The content will extend the study of Financial and Management Accounting and Audit, introduce the accounting/accountability relation and the roles of accounting in corporate and public-sector governance, and develop a consideration of ‘accounting in its contexts’. Seminars will require students to work on specific technical accounting questions and case-based questions requiring technical accounting solutions and a critical engagement with the adequacy of such solutions and recommendations for management action.
Learning Outcomes By the end of the module students should be able to:
  • Identify and explain the role of management, accounting and accountability in organisational settings
  • Identify and explain the interplay of accounting and accountability in both corporate and public sector governance
  • Identify and explain the role of auditing in organisational settings
  • Apply key concepts to ‘real’ business case-based problems
  • Critically and adequately analyse technical accounting questions and case-based business problems, and give recommendations for management and strategic action
Assessment
Assessment Methods & Exceptions Assessment:
50% coursework (2,000 words); and
50% unseen 2 hour examination.

Reassessment:
3 hour unseen examination (100%).
Other
Reading List