Course Details in 2021/22 Session

Module Title	LI Accounting, Management and Accountability
School	Birmingham 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