Module BUSI59815: CORPORATE REPORTING AND CONTROL (DL)

Department: Economics, Finance and Business (Business)

BUSI59815: CORPORATE REPORTING AND CONTROL (DL)

Prerequisites

• None.

Corequisites

• None.

Excluded Combination of Modules

• None.

Aims

• To develop the financial tools of business management and their systems context introduced in the core theme. Emphasis is placed on issues of international financial reporting and corporate governance.
• To provide students with the ability to critically evaluate the information needs of management for control and for decision making.
• To provide students with a critical understanding of the context of the use of management accounting information for control and an appreciation of the limitations of the information.

Content

• Accounting and Control
• Budgetary Control
• Behavioural Implications
• ABC and ABM
• Strategic Management Accounting
• Performance Measurement
• Comparative Accounting
• Corporate Governance

Learning Outcomes

• By the end of the module students will:
• have an advanced knowledge and critical understanding of the information needs of management for control and decision making;
• have a critical appreciation of the context of the use of that information;
• have explored and appreciated recent academic literature and its implications for current management practice.

• By the end of the module students will
• have used the tools of financial analysis to make comparisons between organisations in the context of wider international issues and corporate governance developments.

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

• The module is delivered in discrete Units. These are designed to enable the learning outcomes to be achieved through a combination of specially written material, directed reading, reflection through self-assessed assignments and guidance for further reading. Module tutors provide feedback on formative work and are available for individual consultation as necessary (by email, telephone, post or fax).
• The written assignment will test students’ understanding of relevant concepts and their ability to apply and interpret what they have learned to the analysis of a particular issue in depth.

Teaching Methods and Learning Hours

Summative Assessment

Formative Assessment:

1 Compulsory Tutor Assessed Assignment, (1,500 words).

■ Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University