Programme And Module Handbook
Course Details in 2024/25 Session

If you find any data displayed on this website that should be amended, please contact the Curriculum Management Team.

Module Title LM Accounting, Accountability and Decision-Making
SchoolBirmingham Business School
Department Accounting
Module Code 07 39586
Module Lead Nick Rowbottom
Level Masters Level
Credits 10
Restrictions None
Contact Hours Practical Classes and workshops-33 hours
Guided independent study-67 hours
Total: 100 hours
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: 2000 Word Individual Assignment (100%)
Reading List