Course Details in 2024/25 Session

Module Title	LM Accounting, Accountability and Decision-Making
School	Birmingham Business School
Department	Accounting
Module Code	07 39586
Module Lead	Nick Rowbottom
Level	Masters Level
Credits	10
Semester
Pre-requisites
Co-requisites
Restrictions	None
Contact Hours	Practical Classes and workshops-33 hours Guided independent study-67 hours Total: 100 hours
Exclusions
Description	This module aims to provide students with a fundamental understanding of how organisational performance and 'success' can be measured. To facilitate this, the module examines various visions of organisational accountability and sustainability, and equips students to be able to interpret and analyse accounting information. In doing so, the module offers students a foundation on the role, techniques, limits and context surrounding financial and non-financial decision-making, leadership and analysis. The module takes a practical perspective; it is theoretically robust but rooted in application.
Learning Outcomes	By the end of the module students should be able to: Critically evaluate different perspectives on organisational accountability and sustainability.  Identify and critically appraise different global measurement frameworks used in financial and sustainability reporting.  Apply and critically appraise techniques for measuring organisational performance using different global measurement frameworks used in financial and sustainability reporting. Formulate decisions using complex financial and non-financial information.
Assessment	39586-01 : Individual Report : Coursework (100%)
Assessment Methods & Exceptions	Assessment: Coursework Assignment - Individual Report 2000 words (100%)    The report/assignment is on a case company (each student chooses a different listed company) and analyses their performance and appraises their accountability perspective, and interaction with sustainability using their latest reports/disclosures. The assignment is normally written in an 'analyst' report-style with a recommendation.  Reassessment: Reassessment: 2000 Word Individual Assignment (100%)
Other
Reading List